Nippon Ichi Software (3851), Earnings Report: Net Sales Surge +76.5% YoY, Operating Loss at 145 Million Yen

Nippon Ichi Software (3851) reported its latest financial results, posting net sales of 847 million yen, representing a significant year-on-year increase of +76.5%. However, on the profit front, the company recorded an operating loss of 145 million yen, ordinary loss of 69 million yen, and a net loss attributable to owners of the parent of 61 million yen. Earnings per share (EPS) stood at -12.08 yen, while comprehensive income was recorded at 32 million yen.

From a financial and valuation perspective, the company maintains a relatively solid equity ratio of 69.9%, indicating financial stability. Accumulated retained earnings stand at 5.19 billion yen, showing a thick reserve base, alongside interest-bearing debt of 1.82 billion yen. Meanwhile, cash and cash equivalents stand at 4.18 billion yen, operating cash flow at 0.05 billion yen, and free cash flow at -1.17 billion yen, reflecting current challenges in capital efficiency and earnings generation.