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WHY HOW DO COMPANY, First Half Net Income Loss Widens, Dec-Feb Net Income Loss Widens

Tue Apr 14, 2026 6:50 pm JST Earnings

3823 THE WHY HOW DO COMPANY, Inc. 【J-GAAP】

Earnings Report

THE WHY HOW DO COMPANY, Inc. <3823> [TSE Std] announced its financial results after the market closed on April 14th (18:50). The consolidated net loss for the cumulative second quarter of the fiscal year ending April 2026 (September 2025 to February 2026) expanded to a loss of 539 million yen (compared to a loss of 69 million yen in the same period last year).

In the most recent three-month period, from December to February (2Q), the consolidated net loss expanded to a loss of 383 million yen (compared to a loss of 28 million yen in the same period last year). The operating profit/loss margin drastically worsened from -2.2% in the same period last year to -6.4%.

Note: Due to a change in the fiscal year ending April 2026 (8-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

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Sep - Feb, 2023 380 -125 -123 -175 -4.5 ー Apr 15, 2024 J-GAAP
Sep - Feb, 2024 809 18 -26 -69 -0.8 ー Apr 14, 2025 J-GAAP
Sep - Feb, 2025 Changed 1,699 -182 -473 -539 -4.2 ー Apr 14, 2026 J-GAAP
YoY +110.0% － -1,719.2% -681.2% -408.5%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2025 Guidance Changed ー ー ー ー － 0 Oct 15, 2025 J-GAAP
Sep - Feb, 2025 Results Changed 1,699 -182 -473 -539 -4.2 0 Apr 14, 2026 J-GAAP
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar - Aug, 2025 942 -90 -760 0 0.0 0 Oct 15, 2025 J-GAAP
Mar - Apr, 2026 Guidance Changed ー ー ー ー － 0 Jan 8, 2026 J-GAAP
YoY － － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2024 747 -247 -290 -961 -17.6 0 Oct 18, 2024 J-GAAP
Aug, 2025 1,751 -72 -786 -69 -0.7 0 Oct 15, 2025 J-GAAP
Apr, 2026 Guidance Changed ー ー ー ー － 0 Jan 8, 2026 J-GAAP
YoY － － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2024 403 -9 -25 -28 -0.3 -2.2 Apr 14, 2025 J-GAAP
Mar - May, 2025 465 -48 -731 32 0.4 -10.3 Jul 14, 2025 J-GAAP
Jun - Aug, 2025 477 -42 -29 -32 -0.3 -8.8 Oct 15, 2025 J-GAAP
Sep - Nov, 2025 806 -125 -134 -156 -1.2 -15.5 Jan 14, 2026 J-GAAP
Dec - Feb, 2025 893 -57 -339 -383 -3.0 -6.4 Apr 14, 2026 J-GAAP
YoY +121.6% -533.3% -1,256.0% -1,267.9% -797.0%

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