Updated Mar 17, 2026 by Nippon Ichi Software
Financial · November 14, 2025
Published by Nippon Ichi Software
The notice serves to inform shareholders of a variance between the company’s actual second‑quarter performance for the fiscal year ending March 2026 and the forecast issued on 20 June 2025. For the consolidated period April 1 to 30 September 2025, net sales reached ¥1,244 million, 10.9 % below the prior estimate of ¥1,396 million, while operating profit fell to a loss of ¥322 million versus the projected ¥264 million loss. Net profit attributable to the parent’s shareholders declined to ¥44 million per share from the forecasted ¥47 million. On a standalone basis, sales were ¥363 million, 15.3 % lower than the ¥429 million expected, and net profit per share slipped to ¥45 million from ¥48 million. The primary driver of the shortfall was weaker domestic demand for newly released titles, which reduced unit sales below expectations. Conversely, a stronger yen depreciation generated foreign‑exchange gains that lifted both ordinary profit and net profit relative to the forecast. Despite the quarterly miss, the company retains its full‑year outlook unchanged. The revised full‑year consolidated forecast anticipates sales of ¥4,774 million, a 9.9 % decline year‑on‑year, with operating profit turning positive to ¥81 million after a prior loss, ordinary profit of ¥154 million, and net profit attributable to shareholders of ¥31 million. On a standalone basis, full‑year sales are projected at ¥1,081 million, down 23.8 % YoY, with ordinary loss of ¥118 million and net loss of ¥121 million. The company commits to updating the outlook promptly should subsequent developments warrant revision.
STANDARD 1 14 令和 7 年 11 月 14 日 各 位 会社名 株式会社日本一ソフトウェア 代表者名 代表取締役 猿橋 健蔵 (コード番号:3851 東証スタンダード市場) 問合わせ先 役職・氏名 取締役 平岡 三知 電 話 058-371-7275 業績予想の差異発生に関するお知らせ 当社は、本日公表の令和 8 年 3 月期(令和 7 年 4 月 1 日~令和 8 年 3 月 31 日)の第 2 四半 期累計期間の業績につきまして、令和 7 年 6 月 20 日付にて公表いたしました令和 7 年 3 月期の 業績予想(連結・個別)との差異が発生しましたのでお知らせいたします。 記 1.令和 8 年 3 月期 第 2 四半期累計業績予想(連結・個別)との差異 (1 )令和 8 年 3 月期 第 2 四半期連結累計期間(令和 7 年 4 月 1 日~令和 7 年 9 月 30 日) (単位:百万円) 親会社 株主 1株当たり 売 上 高 営 業 利 益 経 常 利 益 に帰属 する 中間純 利益 中間純利益 前回予想(A) 1,396 △264 △254 △237 △47 円 01 銭 今回実績(B) 1,244 △322 △189 △224 △44 円 39 銭 増減額(B-A) △152 △58 65 13 ― 増減率 △10.9% ― ― ― ― (参考) 前期実績 2,447 △205 △136 △171 △33 円 98 銭 (令和 8 年 3 月期 第 2 四半期) (2 )令和 8 年 3 月期 第 2 四半期個別累計期間(令和 7 年 4 月 1 日~令和 7 年 9 月 30 日) (単位:百万円) 1株当たり 売 上 高 経 常 利 益 中 間 純 利 益 中間純利益 前回予想(A) 429 △179 △169 △33 円 48 銭 今回実績(B) 363 △176 △189 △37 円 45 銭 増減額(B-A) △65 3 △20 ― 増減率 △15.3% ― ― ― - 1 -
2.主な差異発生の理由 (1 )連結業績 売上高につきましては、国内市場において発売したタイトルの販売本数が予想を下回って推 移したことを理由として、前回予想を下回りました。 営業利益につきましては、上記事項を主たる要因として前回予想を下回りました。 経常利益、親会社株主に帰属する当期純利益につきましては、為替相場が予想より円安進行し たことによる為替差益を主たる要因として前回予想を上回りました。 (2 )個別業績 売上高につきましては、連結業績に記載の内容を主たる要因として前回予想を下回りました。 3.通期業績予想 令和 8 年 3 月期の通期業績見通しにつきまして、当第 2 四半期連結累計期間の業績は当初業 績予想に比べて下回って推移しておりますが、当第 3 四半期以降に発売を予定しておりますタ イトルの販売動向が通期業績に与える影響を鑑み、現段階においては令和 7 年 6 月 20 日に公表 しました通期業績予想から変更しておりません。今後の受注状況や、その他の発売予定タイトル の開発状況等を勘案し、通期業績予想について修正の必要が生じた場合には、速やかに開示いた します。 令和 8 年 3 月期の通期業績予想は以下のとおりであります。 (連結) 売 上 高 4,774 百万円 (前期比 9.9%減) 営 業 利 益 81 百万円 (前期は 274 百万円の営業損失) 経 常 利 益 154 百万円 (前期は 75 百万円の経常損失) 親会社株主に帰属 31 百万円 (前期は 157 百万円の親会社株主 す る 当 期 純 利 益 に帰属する当期純損失) (個別) 売 上 高 1,081 百万円 (前期比 23.8%減) 経 常 利 益 △118 百万円 (前期は 218 百万円の営業損失) 当 期 純 利 益 △121 百万円 (前期は 382 百万円の当期純損失) (注)上記予想は、本資料発表日現在における入手可能な情報に基づいて作成したものであり、 実際の業績は今後さまざまな要因によって異なる結果となる可能性があります。 以 上 - 2 -
The notice announces a downward revision of the full‑year earnings outlook for the fiscal year ending March 2026 for a Japanese software publisher listed on the Tokyo Stock Exchange Standard market. The revised consolidated forecast projects net sales of ¥3,475 million, a 27.2 % decline from the prior estimate of ¥4,774 million, and operating profit of ¥‑393 million, down ¥474 million from the earlier ¥‑81 million projection. Ordinary profit is now expected at ¥‑80 million, a reduction of ¥235 million, while earnings per share fall from ¥6.25 to ¥‑0.58. The standalone forecast shows a similar contraction, with net sales cut to ¥784 million (‑27.4 %) and operating loss widening to ¥‑263 million, compared with the previous ¥1,081 million and ¥‑118 million respectively. The revision is attributed primarily to weaker-than‑anticipated sales of new titles in both domestic and overseas markets, despite steady download revenues from existing games. Higher selling, general and administrative expenses, adverse foreign‑exchange effects from a depreciating yen, and a special loss for retirement allowances at an overseas subsidiary further depress profitability. The forecast reflects information available as of the announcement date and acknowledges that actual results may vary due to unforeseen factors. The scope is limited to the company’s consolidated and individual financial performance for the 12‑month period from April 2025 to March 2026, covering its core software and game publishing operations in Japan and abroad.
KLab Inc. has issued an upward revision of its consolidated earnings forecasts for the fiscal year ending December 31, 2017, reflecting a significant improvement in financial performance compared to initial projections. The revised outlook covers the full twelve-month period beginning January 1, 2017, and focuses on the Japanese mobile gaming market and the company’s international operations. This adjustment follows a period of stronger-than-anticipated revenue generation from core legacy titles and the successful launch of Captain Tsubasa: Tatakae Dream Team, which debuted in Japan on June 13, 2017. The updated financial targets indicate a substantial increase across all primary metrics. Revenue projections have been raised to a range of 22.5 billion to 25.5 billion JPY, representing a 13.3% to 28.6% increase over previous estimates. Operating income is now expected to fall between 2.2 billion and 4.0 billion JPY, while ordinary profit is forecasted between 2.4 billion and 4.2 billion JPY. Net income attributable to owners of the parent is projected to reach as high as 2.8 billion JPY, a sharp contrast to the net loss of 814 million JPY recorded in the previous fiscal year. The primary driver for this optimistic outlook is the sustained momentum of the Captain Tsubasa title, which is expected to maintain its performance levels throughout the second half of the fiscal year. Despite the positive revisions, the company maintains a range-based forecasting methodology. This approach accounts for the inherent volatility and difficulty in predicting the precise financial impact of upcoming titles that have not yet been released. The revised figures suggest a robust recovery for the firm, characterized by triple-digit percentage growth in profit margins at the lower end of the forecast range compared to initial expectations.
The third quarter of fiscal year 2025 reflects a strategic pivot toward diversified growth and operational efficiency, characterized by consolidated net sales of ¥14.6 billion and an operating profit of ¥1.6 billion. While consolidated net income faced a minor loss due to foreign exchange and impairment factors, the core operating segments outperformed expectations. A central development in this period is the establishment of a dedicated IP Business segment to consolidate anime, licensing, and manga operations, signaling a shift toward a recurring growth model. This structural change aims for a 41% profit compound annual growth rate through fiscal year 2027, balancing stable core earnings with high-upside investments. The Game Business remains the primary revenue driver despite a year-over-year decline in sales. Profitability in this segment was bolstered by the successful launch of Puella Magi Madoka Magica Magia Exedra, which is expected to contribute significantly to future earnings as profit margins improve through diversified payment methods. Simultaneously, the Metaverse Business achieved record-high quarterly results, driven by the rapid expansion of the VTuber segment and high-margin merchandising. This segment is positioned for aggressive growth, with forecasts suggesting full-year profitability for the VTuber business by 2027. Complementing these consumer-facing segments, the DX and Investment businesses provide foundational stability. The DX segment continues its transition toward a recurring-earnings model through consulting and SaaS development, while the Investment Business maintains a robust valuation of ¥36.1 billion across Japanese and US markets. Despite quarterly volatility in fund distributions, the investment portfolio continues to outperform benchmarks with a 17% internal rate of return. Overall, the organization is streamlining its workforce and reducing fixed expenses to maintain a full-year operating profit target of ¥5.1 billion, prioritizing long-term sustainability across its five core business pillars.
Koei Tecmo’s financial performance through the third quarter of the fiscal year ending March 2025 reflects a transitional period characterized by a 14.0% year-over-year decline in sales to ¥52,570 million and a 25.8% drop in operating profit. These results stem from a light release schedule for console titles and a reliance on existing mobile software. However, net profit rose 3.6% to ¥25,161 million, supported by disciplined cost management in advertising and outsourcing. The company maintains its full-year guidance of ¥90 billion in sales and ¥30 billion in operating profit, anticipating a significant recovery in the fourth quarter driven by a robust pipeline of more than five new titles, including Dynasty Warriors: Origins. The long-term strategy focuses on achieving a ¥40 billion operating profit target by establishing a multi-layered portfolio across console, PC, and mobile platforms. To secure a position among the top ten global digital entertainment companies, a dedicated AAA Studio has been formed to consistently produce large-scale hits, with two major AAA titles planned for the next three years. This expansion is supported by an aggressive recruitment drive to add 200 employees annually and the continuous refinement of the proprietary Katana Engine to ensure high-quality graphical standards across all genres. Operational efficiency is being bolstered through the integration of artificial intelligence for debugging, asset production, and game balancing. By subdividing development milestones and shifting to a bond-centric investment portfolio, the company maintains high financial stability and consistent non-operating income. These fiscal strengths support a commitment to shareholder returns, including a 50% dividend payout ratio, while funding strategic capital expenditures such as employee housing and potential office acquisitions to sustain future growth.