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

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

During the interim period, revenue and operating profit exceeded the same period of the previous year, driven by strong sales events and other events. However, as extraordinary losses, including a loss from remittance fraud, were recorded, net income attributable to owners of the parent changed from a profit to an ¥11 million loss.

Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
50
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales2,249¥ millionYear on year +4.4%Progress 48.3%
Operating profit117¥ millionYear on year +18.7%Progress 26.2%
Ordinary income80¥ millionYear on year +9.0%Progress 20.0%
Net income attributable to owners of the parent-11¥ 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–¥1.23
Financial position at period-end
Total assets8,669¥ million
of which net assets 3,635 ¥ millionEquity ratio 41.9%vs. prior year-end -0.7pt

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.

Cash inflows and outflows
Operating+316,994
Investment-335,305
Financials-269,387
Net change-287,698

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥1,885,404 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,560~4,660
Operating profit397~447
Ordinary income356~401
Net income246~275
Revision to Earnings ForecastNo
Annual Dividend Forecast¥16 → ¥14(-12.5%)
Factors Behind Changes in Business Performance

Regular sales events and other events performed strongly. The company focused on acquiring new customers by improving the participation rate in sales events through the discontinuation of free kimono dressing experiences, increasing new applications through enhanced web advertising, holding events, and appointing image characters.

Disclosure regarding the going concern assumption

Not applicable.

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 consolidationMaterial changes No / Number of newly consolidated companies Not disclosed / Name of new company Not disclosed / Number of companies excluded Not disclosed / Name of excluded company Not disclosed
Material subsequent eventsNot applicable.
Impairment loss¥8,378 thousand
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Item Impairment Losses / Amount ¥8,378 thousand, Item Remittance fraud loss / Amount ¥50,000 thousand
Depreciation and amortization¥9,619 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person None
Issued Shares at Period-End9,065,600 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 June 2026
Net Sales¥2,249 million (YoY +4.4%)
Operating profit¥117 million (YoY +18.7%)
Ordinary income¥80 million (YoY +9.0%)
Profit attributable to owners of the parent¥-11 million
Net income per share–¥1.23
Equity ratioEnd of the current fiscal period 41.9 / End of previous period 42.6
Total assets¥8,669 million
Net assets¥3,635 million
Cash flows from operating activities¥316,994 thousand
Cash flows from investing activities¥-335,305 thousand
Cash flows from financing activities¥-269,387 thousand
Cash and cash equivalents at end of period¥1,885,404 thousand
Full-year earnings forecastNet Sales 4,560~4,660 / Operating profit 397~447 / Ordinary income 356~401 / Net income 246~275
Revision to Earnings ForecastNo
Annual Dividend Forecast¥16 → ¥14(-12.5%)
Depreciation and amortization¥9,619 thousand
Impairment loss¥8,378 thousand
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss Item Impairment Losses / Amount ¥8,378 thousand, Item Remittance fraud loss / Amount ¥50,000 thousand
Disclosure regarding the going concern assumptionNot applicable.
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 consolidationMaterial changes No / Number of newly consolidated companies Not disclosed / Name of new company Not disclosed / Number of companies excluded Not disclosed / Name of excluded company Not disclosed
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person None
Issued Shares at Period-End9,065,600 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceRegular sales events and other events performed strongly. The company focused on acquiring new customers by improving the participation rate in sales events through the discontinuation of free kimono dressing experiences, increasing new applications through enhanced web advertising, holding events, and appointing image characters.
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlog

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.

Regular sales events and other events performed strongly. The participation rate in sales events improved following the discontinuation of free kimono dressing experiences, while enhanced web advertising led to more new applications than in the previous year. The occurrence of a loss from remittance fraud was cited as the reason for the final loss.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | NIHONWASOU HOLDINGS,INC. (2499) timely disclosure | Komori