Komori
Earnings2499NIHONWASOU HOLDINGS,INC.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, net sales declined slightly year on year, while operating, ordinary and net losses all widened from the same period of the previous year. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
43Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
32
¥ millions (increase in operating loss)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales967¥ millionYear on year -1.1%Progress 20.8%
Operating profit-69¥ million
Ordinary income-80¥ million
Net income attributable to owners of the parent-68¥ million

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share-¥7.56
Financial position at period-end
Total assets8,559¥ million
of which net assets 3,601 ¥ millionEquity ratio 42.1%vs. prior year-end -0.5pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,560〜4,660
Operating profit397〜447
Ordinary income356〜401
Net income246〜275
Annual Dividend Forecast¥16 → ¥14(-12.5%)
Factors Behind Changes in Business Performance

The company conducted active promotional activities featuring Miho Kanno (菅野美穂), focused on classroom operations, held events for existing customers and producer-region tours, and sold products through the EC site "KAERUWA." The transaction value of events for existing customers was approximately 125% of the previous year's level. The direct reasons for the wider losses were not specified.

Disclosure regarding the going concern assumption

No applicable matters.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsA funds outflow incident occurred based on fraudulent instructions from a malicious third party. The incident occurred on 30 April 2026, and the estimated loss is ¥50 million. The loss is scheduled to be recognized as an extraordinary loss in the current consolidated fiscal year.
Depreciation and amortization¥4,783 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End9,134,000
Treasury Shares at Period-End68,400
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥967 million (YoY -1.1%)
Operating profit¥-69 million
Ordinary income¥-80 million
Profit attributable to owners of the parent¥-68 million
Net income per share-¥7.56
Equity ratioEnd of the current fiscal period 42.1% / End of previous period 42.6%
Total assets¥8,559 million
Net assets¥3,601 million
Full-year earnings forecastNet Sales 4,560〜4,660 / Operating profit 397〜447 / Ordinary income 356〜401 / Net income 246〜275
Annual Dividend Forecast¥16 → ¥14(-12.5%)
Depreciation and amortization¥4,783 thousand
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Material subsequent eventsA funds outflow incident occurred based on fraudulent instructions from a malicious third party. The incident occurred on 30 April 2026, and the estimated loss is ¥50 million. The loss is scheduled to be recognized as an extraordinary loss in the current consolidated fiscal year.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End9,134,000
Treasury Shares at Period-End68,400
Factors Behind Changes in Business PerformanceThe company conducted active promotional activities featuring Miho Kanno (菅野美穂), focused on classroom operations, held events for existing customers and producer-region tours, and sold products through the EC site "KAERUWA." The transaction value of events for existing customers was approximately 125% of the previous year's level. The direct reasons for the wider losses were not specified.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The company described active promotional activities featuring Miho Kanno (菅野美穂), a focus on classroom operations, and events and producer-region tours for existing customers, but did not specify the direct reasons for the wider losses.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | NIHONWASOU HOLDINGS,INC. (2499) timely disclosure | Komori