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Will Smart, Returning to Profitability This Year

Fri Feb 13, 2026 3:30 pm JST Earnings

175A Will Smart Co.,LTD. 【J-GAAP】

Earnings Report

Will Smart Co.,LTD. <175A> [TSE Growth] announced its financial results after the market closed on February 13th (15:30). The net loss (non-consolidated) for the fiscal year ended December 2025 was loss of 415 million yen. For the fiscal year ending December 2026, the net income/loss is expected to turn into a profit of 40 million yenExpected to reach record high profits for the first time in three years.

At the same time, the company has decided not to pay the year-end lump-sum dividend, which had previously been undecided, and has left the annual dividend for the current term undetermined.

In the most recent three-month period, from October to December (4Q), the net income/loss turned to a loss of 195 million yen (compared to a profit of 15 million yen in the previous period). The operating profit/loss margin drastically worsened from 2.9% in the same period last year to -16.5%.

Note: Due to a change in the fiscal year ending December 2024 (9-month fiscal year), comparisons with the same period in the previous year are not provided since there is no corresponding period.

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Actual Results

Historical Performance
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 1,085 36 35 27 21.8 0 Apr 26, 2024 J-GAAP
Dec, 2024 Changed 512 -227 -223 -223 -154.7 0 Feb 14, 2025 J-GAAP
Dec, 2025 805 -283 -259 -415 -283.2 0 Feb 13, 2026 J-GAAP
YoY － － － － －

Full Year Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Guidance 780 -290 -270 -270 -183.6 － Nov 21, 2025 J-GAAP
Dec, 2025 Results 805 -283 -259 -415 -283.2 0 Feb 13, 2026 J-GAAP
Revision Rate +3.2% +2.4% +4.1% -53.7% -54.3%

Current Period Guidance

H1 Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 361 -168 -153 -153 -105.1 0 Aug 8, 2025 J-GAAP
Jan - Jun, 2026 Guidance ー ー ー ー － － Feb 13, 2026 J-GAAP
YoY － － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2024 Changed 512 -227 -223 -223 -154.7 0 Feb 14, 2025 J-GAAP
Dec, 2025 805 -283 -259 -415 -283.2 0 Feb 13, 2026 J-GAAP
Dec, 2026 Guidance 1,150 50 50 40 27.2 － Feb 13, 2026 J-GAAP
YoY +42.9% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 277 8 13 15 10.4 2.9 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 213 -68 -54 -54 -37.5 -31.9 May 13, 2025 J-GAAP
Apr - Jun, 2025 148 -100 -99 -99 -68.0 -67.6 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 189 -73 -66 -67 -45.7 -38.6 Nov 7, 2025 J-GAAP
Oct - Dec, 2025 255 -42 -40 -195 -133.1 -16.5 Feb 13, 2026 J-GAAP
YoY -7.9% － － － －

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