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Nippon Ichi Software, Ordinary Profit Forecast for the Fiscal Year Revised Downward to a Loss

Fri Feb 13, 2026 3:30 pm JST Earnings

3851 Nippon Ichi Software,Inc. 【J-GAAP】

Earnings Report

Nippon Ichi Software,Inc. <3851> [TSE Std] announced its financial results after the market closed on February 13th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) significantly dropped 61.0% from the same period last year to 16 million yen.

In addition, the full-year forecast for consolidated ordinary profit/loss has been revised downward from an expected profit of 154 million yen to a loss of 80 million yen (compared to a loss of 75 million yen in the previous period), turning to a loss outlook.

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated ordinary profit for the October to March period (second half) has decreased 68.2%, from the previous forecast of 343 million yen to 109 million yen (compared to 61 million yen in the same period of the previous year), leading to a reduction in the profit growth rate from 5.6 times to 78.7%.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit grew 15.8% from the same period last year, reaching 205 million yen. The operating profit margin significantly improved from 2.3% in the same period last year to 6.7%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 4,404 458 715 470 93.4 84.9 Feb 9, 2024 J-GAAP
Apr - Dec, 2024 3,695 -176 41 -27 -5.4 ー Feb 14, 2025 J-GAAP
Apr - Dec, 2025 2,221 -257 16 -164 -32.4 ー Feb 13, 2026 J-GAAP
YoY -39.9% -46.0% -61.0% -507.4% -502.6%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 3,530 403 343 255 50.4 5 Nov 14, 2025 J-GAAP
Oct - Mar, 2025 New 2,231 -71 109 -72 -14.2 5 Feb 13, 2026 J-GAAP
Revision Rate -36.8% － -68.2% － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 4,774 81 154 31 6.1 5 Jun 20, 2025 J-GAAP
Mar, 2026 New 3,475 -393 -80 -296 -58.5 5 Feb 13, 2026 J-GAAP
Revision Rate -27.2% － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 2,852 -69 61 14 2.8 5 May 9, 2025 J-GAAP
Oct - Mar, 2025 Guidance 2,231 -71 109 -72 -14.2 5 Feb 13, 2026 J-GAAP
YoY -21.8% -2.9% +78.7% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 5,339 401 842 593 117.7 5 May 10, 2024 J-GAAP
Mar, 2025 5,299 -274 -75 -157 -31.1 5 May 9, 2025 J-GAAP
Mar, 2026 Guidance 3,475 -393 -80 -296 -58.5 5 Feb 13, 2026 J-GAAP
YoY -34.4% -43.4% -6.7% -88.5% -88.2%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 1,248 29 177 144 28.7 2.3 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 1,604 -98 -116 -130 -25.7 -6.1 May 9, 2025 J-GAAP
Apr - Jun, 2025 480 -174 -135 -169 -33.4 -36.3 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 764 -148 -54 -55 -10.9 -19.4 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 977 65 205 60 11.9 6.7 Feb 13, 2026 J-GAAP
YoY -21.7% +124.1% +15.8% -58.3% -58.7%

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