Will Smart (175A) Earnings Update: Revenue Decreases by 9.1% YoY to 328 Million Yen, Operating Loss of 168 Million Yen

According to the latest financial data released by Will Smart (175A), revenue for the period decreased by 9.1% YoY to reach 328 million yen. On the profit front, the company posted an operating loss of 168 million yen, ordinary loss of 170 million yen, and a net loss of 173 million yen. Earnings per share (EPS) stood at -108.96 yen.

For the six months ended June 30, 2026, operating cash flow was -25 million yen and investing cash flow was -15 million yen, giving combined operating and investing cash flow of approximately -40 million yen. As of June 30, 2026, cash and cash equivalents were 561 million yen, the equity ratio was 36.8%, and retained earnings were -1,072 million yen.

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Correction (September 19, 2026)：The affected figures and reporting-period labels were corrected after checking the source disclosure. Source disclosure