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NIPPON ICHI SOFTWARE

NIPPON ICHI SOFTWARE INC.

Company highlights

The largest segment by revenue is Entertainment Business, at 96.6% of the total.

Key figures

Period Apr 2025 to Mar 2026ConsolidatedJapanese GAAP

RevenueDisclosed ¥3.6B
Operating marginCalculated -11.3%
Net assets to total assetsCalculated 70.5%

Company profile

Securities code 3851 / EDINET code E02489 / Information and Communication / Fiscal year end March 31

各務原市蘇原月丘町3丁目17番/Capital stock ¥568 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
猿橋 健蔵 Representative
6 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-26

Profitability ★☆☆☆☆position among all companies -11.3%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -10.9%
Capital efficiency ★☆☆☆☆position among all companies -3.3%

Business activities and revenue composition

NIPPON ICHI SOFTWARE

Revenue and profit by business segment

Period Apr 2025 to Mar 2026Source Annual securities reportsConsolidated・Disclosed

Entertainme…Entertainment Business Sales 96.6% 97% 学生寮・その他事業学生寮・その他事業 Sales 3.4% 3%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
Entertainment Business ¥3.5 billion 96.6% ¥5.2 billion ¥38.20 million 1.1% ¥0.2 billion
学生寮・その他事業 ¥0.1 billion 3.4% ¥97.18 million ¥-21.87 million -18.1% ¥-34.50 million
Total of the businesses ¥3.6 billion100.0%

Revenue and profit

NIPPON ICHI SOFTWARE

Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥3.6B 100% Cost of sales ¥2.1B 57% Selling, general and administrative expenses ¥1.9B 54% Operating income ¥-0.4B 11%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.6 billion Consolidated
Advertising expenses ¥0.3 billion Consolidated
Directors' compensations ¥0.2 billion Consolidated
Provision for bonuses ¥74.30 million Consolidated
Depreciation ¥33.76 million Parent only
Retirement benefit expenses ¥12.69 million Consolidated
Profit by stage Gross profit (loss) ¥1.5 billion Consolidated
Operating income ¥-0.4 billion Consolidated
Net income ¥-0.3 billion Consolidated
Ordinary income ¥-55.42 million Consolidated

NIPPON ICHI SOFTWARE

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Salaries and allowances ¥0.6 billion (32.5%)32%Advertising expenses ¥0.3 billion (15.0%)15%Directors' compensations ¥0.2 billion (9.6%)10%Provision for bonuses ¥0.1 billion (3.8%)Depreciation ¥0.0 billion (1.7%)Retirement benefit expenses ¥0.0 billion (0.7%)Other (not itemized) ¥0.7 billion (36.7%)37%¥1.9B
  • Salaries and allowances ¥0.6 billion
  • Advertising expenses ¥0.3 billion
  • Directors' compensations ¥0.2 billion
  • Provision for bonuses ¥0.1 billion
  • Depreciation ¥0.0 billion
  • Retirement benefit expenses ¥0.0 billion
  • Other (not itemized) ¥0.7 billion

Performance, financial position and capital allocation

Finance
70.5% Net assets to total assets Industry median 63.6% FY ending 3/2026 · consolidated / calculated
-2.3% Return on assets (ROA)
¥1,546.17 Net assets per share
¥-1.2 billion Free cash flow
¥11.3 billion Total assets
Capital allocation
-8.1% Increase in working capital ★☆☆☆☆ position among all companies FY ending 3/2026 · consolidated / calculated
143.0% Property, plant and equipment purchases relative to depreciation ★★★★☆ position among all companies FY ending 3/2026 · consolidated / calculated
50.8% Return to shareholders ★★★★☆ position among all companies FY ending 3/2026 · consolidated / calculated
11.9% Investment securities to net assets ★★★☆☆ position among all companies FY ending 3/2026 · consolidated / calculated

Long-term changes in performance

Period 2013 to 2026Disclosed

Revenue ×1.43 from 2013 to 2026

NIPPON ICHI SOFTWARE

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
6 4 2 -0 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2014 Net sales year on year +45.0%, Ordinary income (loss) as a share of revenue +23.2 points, Ordinary income (loss) loss to profit 2015 Ordinary income (loss) as a share of revenue -12.3 points 2016 Ordinary income (loss) as a share of revenue +6.4 points 2018 Net sales year on year +38.9%, Ordinary income (loss) as a share of revenue +4.8 points 2019 Ordinary income (loss) as a share of revenue -3.5 points 2020 Net sales year on year -26.4%, Ordinary income (loss) as a share of revenue +2.9 points 2021 Net sales year on year +59.1%, Ordinary income (loss) as a share of revenue +9.7 points 2022 Ordinary income (loss) as a share of revenue +5.3 points 2023 Ordinary income (loss) as a share of revenue -10.1 points 2024 Ordinary income (loss) as a share of revenue -3.7 points 2025 Ordinary income (loss) as a share of revenue -17.2 points, Ordinary income (loss) profit to loss 2026 Net sales year on year -31.9% 4Latest value 2026 4¥ billion 6Highest in the period shown 2022 6¥ billion 3Lowest in the period shown 2013 3¥ billion ¥ billion

NIPPON ICHI SOFTWARE

Recent performance trends

Source Annual securities reports

6 4 2 -0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥5.7B ¥4.8B ¥5.3B ¥5.3B ¥3.6B
Year on year (%) +7.8% -15.4% +10.5% -0.8% -31.9%◆
Ordinary income (loss) ¥1.7B ¥0.9B ¥0.8B -¥0.1B -¥0.1B
Change from prior year +31.4% -44.3% -10.5% profit to loss◆ 0.74x
Ordinary income (loss) as a share of Net sales 29.5% 19.5% 15.8% -1.4% -1.5%
Change (percentage points) +5.3 points◆ -10.1 points◆ -3.7 points◆ -17.2 points◆ -0.1 points

Fiscal periods marked for changes

Earlier fiscal periods (9)
  • 2014Net sales year on year +45.0%, Ordinary income (loss) as a share of revenue +23.2 points, Ordinary income (loss) loss to profit
  • 2015Ordinary income (loss) as a share of revenue -12.3 points
  • 2016Ordinary income (loss) as a share of revenue +6.4 points
  • 2018Net sales year on year +38.9%, Ordinary income (loss) as a share of revenue +4.8 points
  • 2019Ordinary income (loss) as a share of revenue -3.5 points
  • 2020Net sales year on year -26.4%, Ordinary income (loss) as a share of revenue +2.9 points
  • 2021Net sales year on year +59.1%, Ordinary income (loss) as a share of revenue +9.7 points
  • 2022Ordinary income (loss) as a share of revenue +5.3 points
  • 2023Ordinary income (loss) as a share of revenue -10.1 points
  • 2024Ordinary income (loss) as a share of revenue -3.7 points
  • 2025Ordinary income (loss) as a share of revenue -17.2 points, Ordinary income (loss) profit to loss
  • 2026Net sales year on year -31.9%

NIPPON ICHI SOFTWARE

Earnings and net assets per share over time

Unit yenSource Annual securities reports

253 152 51 -51 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,579 1,052 526 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

NIPPON ICHI SOFTWARE

Return on equity over time

Unit %Source Annual securities reports

24 15 6 -3 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥5.7 billion ¥4.8 billion ¥5.3 billion ¥5.3 billion ¥3.6 billion
Ordinary income (loss) ¥1.7 billion ¥0.9 billion ¥0.8 billion ¥-75.03 million ¥-55.42 million
Net income (loss) attributable to owners of parent ¥1.3 billion ¥0.7 billion ¥0.6 billion ¥-0.2 billion ¥-0.3 billion
Comprehensive income ¥1.6 billion ¥0.8 billion ¥1.2 billion ¥-0.2 billion ¥89.69 million
Net assets ¥6.1 billion ¥6.9 billion ¥8.1 billion ¥7.9 billion ¥7.9 billion
Total assets ¥8.2 billion ¥9.4 billion ¥10.8 billion ¥11.2 billion ¥11.3 billion
Net assets per share 1,188.79 yen 1,352.33 yen 1,578.66 yen 1,533.44 yen 1,546.17 yen
Basic earnings (loss) per share 253.06 yen 133.5 yen 117.73 yen -31.08 yen -50.51 yen
Diluted earnings per share 251.95 yen 133.16 yen 117.54 yen Could not be retrieved Could not be retrieved
Equity-to-asset ratio 72.7% 72.7% 73.6% 69.6% 69.4%
Return on equity 24.4% 10.5% 8.0% -2.0% -3.3%
Net cash provided by (used in) operating activities ¥1.2 billion ¥50.42 million ¥0.8 billion ¥0.4 billion ¥49.91 million
Net cash provided by (used in) investing activities ¥-0.8 billion ¥-1.0 billion ¥-1.0 billion ¥-0.2 billion ¥-1.2 billion
Net cash provided by (used in) financing activities ¥0.3 billion ¥0.3 billion ¥78.71 million ¥0.5 billion ¥-41.72 million
Cash and cash equivalents ¥4.8 billion ¥4.4 billion ¥4.6 billion ¥5.2 billion ¥4.2 billion
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥2.0 billion ¥1.7 billion ¥1.5 billion ¥1.4 billion ¥0.8 billion
Ordinary income (loss) ¥0.7 billion ¥0.5 billion ¥0.5 billion ¥-0.2 billion ¥-0.3 billion
Net income (loss) ¥0.5 billion ¥0.4 billion ¥0.3 billion ¥-0.4 billion ¥-0.4 billion
Capital stock ¥0.6 billion ¥0.6 billion ¥0.6 billion ¥0.6 billion ¥0.6 billion
Total number of issued shares (common stock) 5,121,700 shares 5,131,400 shares 5,131,400 shares 5,151,100 shares 5,151,100 shares
Net assets ¥3.0 billion ¥3.4 billion ¥3.7 billion ¥3.3 billion ¥2.9 billion
Total assets ¥3.6 billion ¥3.8 billion ¥4.2 billion ¥4.3 billion ¥3.9 billion
Net assets per share 571.66 yen 640.57 yen 701.16 yen 622.25 yen 548.05 yen
Dividend per share 5 yen 5 yen 5 yen 5 yen 5 yen
Basic earnings (loss) per share 107.08 yen 72.11 yen 67.59 yen -75.64 yen -70.13 yen
Diluted earnings per share 106.62 yen 71.92 yen 67.49 yen Could not be retrieved Could not be retrieved
Equity-to-asset ratio 79.3% 84.0% 84.0% 73.7% 71.6%
Return on equity 20.5% 11.9% 10.1% -11.5% -12.0%
Payout ratio 4.7% 6.9% 7.4% Could not be retrieved Could not be retrieved

Dividend history

Source: reporting company’s key figures, annual securities reports · 14 years (2013 to 2026)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 3/2026
12 periods Consecutive periods with dividends (site definition) through FY ending 3/2026
+0.0% Dividend growth (year on year)
+0.0% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 3/2026 ¥5 Could not be retrieved Could not be retrieved
FY ending 3/2025 ¥5 Could not be retrieved Could not be retrieved
FY ending 3/2024 ¥5 Could not be retrieved 7.4%
FY ending 3/2023 ¥5 Could not be retrieved 6.9%
FY ending 3/2022 ¥5 Could not be retrieved 4.7%
FY ending 3/2021 ¥5 Could not be retrieved 5.4%
FY ending 3/2020 ¥4 Could not be retrieved 9.9%
FY ending 3/2019 ¥4 Could not be retrieved 21.3%
FY ending 3/2018 ¥4 Could not be retrieved 10.4%
FY ending 3/2017 ¥3 Could not be retrieved Could not be retrieved
FY ending 3/2016 ¥3 Could not be retrieved 14.6%
FY ending 3/2015 ¥2 Could not be retrieved Could not be retrieved
FY ending 3/2014 ¥2 Could not be retrieved 3.2% Stock split or share consolidation noted
FY ending 3/2013 ¥200 Could not be retrieved Could not be retrieved

NIPPON ICHI SOFTWARE

Dividends per share over time

Unit yenSource Annual securities reports

5 3 2 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

2,404 Shareholders
10.80% Foreign holders (total) Industry median 4.54%
28.84% Individuals and others Industry median 55.00%

NIPPON ICHI SOFTWARE

Unit %Source Annual securities reports

  • Financial institutions5.43%
  • Securities firms5.61%
  • Other corporations49.32%
  • Foreign holders (institutions)10.67%
  • Foreign holders (individuals)0.13%
  • Individuals and others28.84%

Major shareholders

RankShareholderShareholding ratioShares held
1 有限会社ローゼンクイーン商会 46.3% 2,343,400
2 INTERTRUST TRUSTEES(CAYMAN)LIMITEDAS TRUSTEE OF THE UBIQUITOUSMASTER SERIES TRUST MELCO GROUPMASTER FUND(常任代理人 立花証券株式会社) 7.7% 391,300
3 株式会社SBI証券 5.1% 256,391
4 合同会社センス 3.2% 163,500
5 仙石 丈晴 2.2% 113,300
6 INTERACTIVE BROKERS LLC(常任代理人 インタラクティブ・ブローカーズ証券株式会社) 2.0% 100,500
7 加藤 修 2.0% 100,400
8 岐阜信用金庫 2.0% 100,000
9 株式会社十六銀行 1.8% 90,000
10 山下 良久 1.5% 77,300

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 4 years (2016 to 2026)Disclosed

Not disclosed Research and development
¥0.2 billion Capital expenditure 4.9% of revenue (industry median 2.0%)
Fiscal year Research and development Capital expenditure
FY ending 3/2026 Could not be retrieved ¥0.2 billion
FY ending 3/2021 Could not be retrieved ¥0.1 billion
FY ending 3/2017 ¥10.24 million Could not be retrieved
FY ending 3/2016 ¥12.57 million Could not be retrieved

Research and development expenses and capital expenditure by segment (FY ending 3/2026)

Segment Capital expenditure
Entertainment Business ¥41.45 million
学生寮・その他事業 ¥0.1 billion

Revenue scale in the same industry

NIPPON ICHI SOFTWARE

Source Annual securities reports of each company

Information and Communication: 642 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

Source: Annual Securities Report (Apr 2025 to Mar 2026)Parent-onlyDisclosed

110 Employees (parent only) Industry median 138
35.7 Average age Industry median 38.1
8.3 years Average length of service Industry median 6.3 years
¥3.97 million Average annual salary Industry median ¥6.54 million
People and organisation
19.8¥ million Sales per employee Industry median 24.7¥ million FY ending 3/2026 · consolidated / calculated
¥-2.25 million Operating income per employee
41 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2025-04-23Disclosed

ItemValue
Employees 110

Audit and disclosure information

Annual securities report, year ended 2026-03-31Disclosed

ItemValue
Audit firm 監査法人東海会計社
Audit fees (this year, total) ¥21.00 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

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Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (26 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥89.69 million Consolidated
Net cash provided by (used in) operating activities ¥49.91 million Consolidated
Net sales ¥3.6 billion Consolidated
Net cash provided by (used in) investing activities ¥-1.2 billion Consolidated
Cash and cash equivalents ¥4.2 billion Consolidated
Net assets ¥7.9 billion Consolidated
Ordinary income (loss) ¥-55.42 million Consolidated
Total assets ¥11.3 billion Consolidated
Return on equity -3.3% Consolidated
Equity-to-asset ratio 69.4% Consolidated
Net income (loss) attributable to owners of parent ¥-0.3 billion Consolidated
Net cash provided by (used in) financing activities ¥-41.72 million Consolidated
Basic earnings (loss) per share -50.51 yen Consolidated
Net assets per share 1,546.17 yen Consolidated
Dividend per share 5 yen Parent only
Net sales ¥0.8 billion Parent only
Net income (loss) ¥-0.4 billion Parent only
Total number of issued shares (common stock) 5,151,100 shares Parent only
Net assets ¥2.9 billion Parent only
Ordinary income (loss) ¥-0.3 billion Parent only
Total assets ¥3.9 billion Parent only
Return on equity -12.0% Parent only
Equity-to-asset ratio 71.6% Parent only
Capital stock ¥0.6 billion Parent only
Basic earnings (loss) per share -70.13 yen Parent only
Net assets per share 548.05 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Number of employees 182 people Consolidated
Number of employees 182 people Consolidated
Average length of service (years) 8.3 years Parent only
Average annual salary ¥3.97 million Parent only
Average age (years) 35.7 years old Parent only
Number of employees 110 people Parent only
Number of employees 110 people Parent only
Number of employees 110 people Parent only

Other disclosed items (10 items)

ItemValueConsolidated / Non-consolidated
Net sales to external customers ¥3.6 billion Consolidated
Average number of temporary employees 41 people Consolidated
Average number of temporary employees 41 people Consolidated
Increase in property plant and equipment and intangible assets ¥0.2 billion Consolidated
Depreciation ¥0.1 billion Consolidated
Number of consolidated subsidiaries 6 companies Consolidated
Average number of temporary employees 20 people Parent only
Average number of temporary employees 20 people Parent only
Average number of temporary employees 20 people Parent only
Total return on the share price index 202.2% Parent only

Shares (15 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 3,736,091 shares Consolidated
Total number of shares held treasury shares etc 90,800 shares Consolidated
Number of shares 5,151,100 shares Consolidated
Shareholding ratio treasury shares etc 1.8% Consolidated
Shareholding ratio 73.8% Consolidated
Number of shares held in own name treasury shares etc 90,800 shares Consolidated
Total of valuation gain (loss) ¥1.98 million Consolidated
Number of voting rights 50,559 units Consolidated
Carrying amount on the balance sheet ¥1.30 million Consolidated
Carrying amount on the balance sheet ¥15.10 million Consolidated
Book value equity securities not listed investment equity securities held for pure investment reporting company ¥1.00 million Consolidated
Number of issues 2 issues Consolidated
Number of issues 1 issues Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 73.2% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.2 billion Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥21.00 million Consolidated
Fees for audit and attestation services - total ¥21.00 million Consolidated

Accounts unique to this company (5 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.3 billion Consolidated
Revenue ¥10.00 million Consolidated
Revenue ¥-0.1 billion Consolidated
Change in average annual salary from the previous year 4.3% Parent only
Revenue ¥10.00 million Parent only

Balance sheet (111 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.1 billion Consolidated
Other ¥0.2 billion Consolidated
Other ¥0.2 billion Consolidated
Valuation difference on available-for-sale securities ¥-22.82 million Consolidated
Other, net ¥0.2 billion Consolidated
Lease obligations ¥0.1 billion Consolidated
Lease obligations ¥33.82 million Consolidated
Work in process ¥0.3 billion Consolidated
Retained earnings ¥5.3 billion Consolidated
Prepaid expenses ¥0.5 billion Consolidated
Merchandise and finished goods ¥0.2 billion Consolidated
Non-current liabilities ¥1.4 billion Consolidated
Non-current assets ¥3.3 billion Consolidated
Land ¥0.8 billion Consolidated
Accounts receivable - trade ¥0.2 billion Consolidated
Accounts receivable - trade and contract assets ¥0.2 billion Consolidated
Contract liabilities ¥98.11 million Consolidated
Buildings and structures, net ¥1.2 billion Consolidated
Construction in progress ¥0.50 million Consolidated
Investments and other assets ¥1.1 billion Consolidated
Investment securities ¥0.9 billion Consolidated
Subscription rights to shares ¥0.1 billion Consolidated
Property, plant and equipment ¥2.2 billion Consolidated
Income taxes payable ¥9.63 million Consolidated
Accounts payable - other ¥0.3 billion Consolidated
Shareholders' equity ¥6.4 billion Consolidated
Machinery, equipment and vehicles, net ¥2.44 million Consolidated
Current liabilities ¥1.9 billion Consolidated
Current assets ¥7.9 billion Consolidated
Accumulated depreciation ¥-0.7 billion Consolidated
Foreign currency translation adjustment ¥1.5 billion Consolidated
Intangible assets ¥34.30 million Consolidated
Cash and cash equivalents ¥4.2 billion Consolidated
Cash and deposits ¥6.4 billion Consolidated
Short-term loans payable ¥0.5 billion Consolidated
Net assets ¥7.9 billion Consolidated
Net assets ¥7.9 billion Consolidated
Total assets ¥11.3 billion Consolidated
Total assets ¥11.3 billion Consolidated
Deferred tax liabilities ¥0.1 billion Consolidated
Treasury stock ¥-56.35 million Consolidated
Valuation and translation adjustments ¥1.5 billion Consolidated
Liabilities ¥3.3 billion Consolidated
Liabilities and net assets ¥11.3 billion Consolidated
Accounts payable - trade ¥0.4 billion Consolidated
Capital surplus ¥0.6 billion Consolidated
Capital stock ¥0.6 billion Consolidated
Provision for bonuses ¥73.55 million Consolidated
Net defined benefit liability ¥90.69 million Consolidated
Long-term loans payable ¥1.1 billion Consolidated
Current portion of long-term loans payable ¥51.75 million Consolidated
Other ¥11.95 million Parent only
Other ¥12.36 million Parent only
Other ¥0.91 million Parent only
Valuation difference on available-for-sale securities ¥6.78 million Parent only
Software ¥2.92 million Parent only
Work in process ¥0.2 billion Parent only
Investments in capital ¥0.26 million Parent only
General reserve ¥40.00 million Parent only
Retained earnings ¥1.7 billion Parent only
Legal retained earnings ¥2.04 million Parent only
Prepaid expenses ¥0.28 million Parent only
Merchandise ¥50.66 million Parent only
Right of trademark ¥4.70 million Parent only
Non-current liabilities ¥0.2 billion Parent only
Non-current assets ¥1.2 billion Parent only
Land ¥0.6 billion Parent only
Accounts receivable - trade and contract assets ¥78.70 million Parent only
Contract liabilities ¥77.07 million Parent only
Tools, furniture and fixtures ¥17.13 million Parent only
Buildings, net ¥0.4 billion Parent only
Construction in progress ¥0.50 million Parent only
Investments and other assets ¥0.1 billion Parent only
Investment securities ¥17.40 million Parent only
Subscription rights to shares ¥0.1 billion Parent only
Property, plant and equipment ¥1.1 billion Parent only
Income taxes payable ¥5.95 million Parent only
Accrued consumption taxes ¥5.63 million Parent only
Accrued expenses ¥13.90 million Parent only
Accounts payable - other ¥39.81 million Parent only
Shareholders' equity ¥2.8 billion Parent only
Structures, net ¥13.96 million Parent only
Current liabilities ¥0.8 billion Parent only
Current assets ¥2.6 billion Parent only
Intangible assets ¥8.52 million Parent only
Cash and deposits ¥0.3 billion Parent only
Short-term loans payable ¥0.5 billion Parent only
Short-term loans receivable with resale agreement ¥0.3 billion Parent only
Net assets ¥2.9 billion Parent only
Net assets ¥2.9 billion Parent only
Total assets ¥3.9 billion Parent only
Deferred tax assets ¥76.55 million Parent only
Retained earnings brought forward ¥1.7 billion Parent only
Treasury stock ¥-56.35 million Parent only
Finished goods ¥0.1 billion Parent only
Valuation and translation adjustments ¥6.78 million Parent only
Liabilities ¥1.0 billion Parent only
Liabilities and net assets ¥3.9 billion Parent only
Supplies ¥0.58 million Parent only
Accounts payable - trade ¥28.68 million Parent only
Allowance for doubtful accounts ¥-0.2 billion Parent only
Capital surplus ¥0.6 billion Parent only
Legal capital surplus ¥0.6 billion Parent only
Capital stock ¥0.6 billion Parent only
Provision for bonuses ¥40.59 million Parent only
Vehicles, net ¥2.44 million Parent only
Provision for retirement benefits ¥90.69 million Parent only
Provision for loss on business of subsidiaries and affiliates ¥0.1 billion Parent only
Shares of subsidiaries and associates ¥39.01 million Parent only
Deposits to subsidiaries and affiliates ¥1.8 billion Parent only
Deposits received ¥12.39 million Parent only

Statement of income (84 items)

ItemValueConsolidated / Non-consolidated
Other ¥13.65 million Consolidated
Other ¥3.05 million Consolidated
Other comprehensive income ¥0.3 billion Consolidated
Valuation difference on available for sale securities net of tax ¥11.15 million Consolidated
Dividends from surplus ¥-25.30 million Consolidated
Comprehensive income ¥89.69 million Consolidated
Interest income ¥0.2 billion Consolidated
Dividend income ¥0.34 million Consolidated
Operating income ¥-0.4 billion Consolidated
Operating income ¥-0.4 billion Consolidated
Non-operating income ¥0.4 billion Consolidated
Non-operating expenses ¥19.89 million Consolidated
Net cash provided by (used in) operating activities ¥49.91 million Consolidated
Gain on sales of non-current assets ¥0.57 million Consolidated
Cost of sales ¥2.1 billion Consolidated
Gross profit (loss) ¥1.5 billion Consolidated
Net sales ¥3.6 billion Consolidated
Net sales ¥3.6 billion Consolidated
Advertising expenses ¥0.3 billion Consolidated
Net income ¥-0.3 billion Consolidated
Net income ¥-0.3 billion Consolidated
Net income (loss) ¥-0.3 billion Consolidated
Net income (loss) ¥-0.3 billion Consolidated
Directors' compensations ¥0.2 billion Consolidated
Provision for directors' retirement benefits ¥0.2 billion Consolidated
Loss on valuation of investment securities ¥1.98 million Consolidated
Net cash provided by (used in) investing activities ¥-1.2 billion Consolidated
Interest expenses ¥16.84 million Consolidated
Gain on reversal of share acquisition rights ¥1.18 million Consolidated
Income taxes - current ¥23.47 million Consolidated
Income taxes ¥-17.86 million Consolidated
Income taxes - deferred ¥-41.33 million Consolidated
Impairment loss ¥56.82 million Consolidated
Impairment loss ¥56.82 million Consolidated
Foreign exchange gains ¥0.2 billion Consolidated
Foreign currency translation adjustment net of tax ¥0.3 billion Consolidated
Extraordinary income ¥1.75 million Consolidated
Extraordinary loss ¥0.2 billion Consolidated
Effect of exchange rate change on cash and cash equivalents ¥0.2 billion Consolidated
Net increase (decrease) in cash and cash equivalents ¥-1.0 billion Consolidated
Income (loss) before income taxes ¥-0.3 billion Consolidated
Income (loss) before income taxes ¥-0.3 billion Consolidated
Ordinary income ¥-55.42 million Consolidated
Salaries and allowances ¥0.6 billion Consolidated
Comprehensive income attributable to owners of parent ¥89.69 million Consolidated
Net cash provided by (used in) financing activities ¥-41.72 million Consolidated
Selling, general and administrative expenses ¥1.9 billion Consolidated
Provision for bonuses ¥74.30 million Consolidated
Retirement benefit expenses ¥12.69 million Consolidated
Other ¥13.63 million Parent only
Other ¥3.00 million Parent only
Dividends from surplus ¥-25.30 million Parent only
Interest income ¥10.70 million Parent only
Dividend income ¥41.62 million Parent only
Operating income ¥-0.5 billion Parent only
Non-operating income ¥0.2 billion Parent only
Non-operating expenses ¥7.17 million Parent only
Cost of sales ¥0.6 billion Parent only
Gross profit (loss) ¥0.2 billion Parent only
Net sales ¥0.8 billion Parent only
Advertising expenses ¥57.45 million Parent only
Net income (loss) ¥-0.4 billion Parent only
Net income (loss) ¥-0.4 billion Parent only
Directors' compensations ¥78.06 million Parent only
Loss on valuation of investment securities ¥1.98 million Parent only
Interest expenses ¥4.17 million Parent only
Gain on reversal of share acquisition rights ¥1.18 million Parent only
Income taxes - current ¥2.45 million Parent only
Income taxes ¥-38.37 million Parent only
Income taxes - deferred ¥-40.82 million Parent only
Depreciation ¥33.76 million Parent only
Impairment loss ¥53.92 million Parent only
Foreign exchange gains ¥0.1 billion Parent only
Extraordinary income ¥1.18 million Parent only
Extraordinary loss ¥0.1 billion Parent only
Income (loss) before income taxes ¥-0.4 billion Parent only
Ordinary income ¥-0.3 billion Parent only
Salaries and allowances ¥0.2 billion Parent only
Selling, general and administrative expenses ¥0.7 billion Parent only
Provision for bonuses ¥43.09 million Parent only
Retirement benefit expenses ¥12.69 million Parent only
Provision for loss on business of subsidiaries and associates ¥36.34 million Parent only
Loss on valuation of shares of subsidiaries and associates ¥1.66 million Parent only
Provision of allowance for doubtful accounts for subsidiaries and affiliates ¥26.08 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥76.99 million Consolidated
Net changes in items other than shareholders' equity ¥0.4 billion Consolidated
Total changes during the period ¥-0.4 billion Parent only
Net changes in items other than shareholders' equity ¥17.33 million Parent only

Statement of cash flows (34 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.2 billion Consolidated
Other ¥1.44 million Consolidated
Repayments of lease obligations ¥-21.44 million Consolidated
Increase decrease in notes and accounts payable trade ¥-6.39 million Consolidated
Interest expenses paid ¥-16.84 million Consolidated
Interest and dividends income received ¥0.2 billion Consolidated
Increase (decrease) in advances received ¥1.16 million Consolidated
Decrease (increase) in prepaid expenses ¥-5.85 million Consolidated
Decrease (increase) in advance payments to suppliers ¥-4.68 million Consolidated
Interest and dividend income ¥-0.2 billion Consolidated
Loss (gain) on sales of fixed assets ¥-0.57 million Consolidated
(Increase) decrease in notes receivable, trade receivables, contract assets and other ¥0.2 billion Consolidated
Increase (decrease) in contract liabilities ¥23.22 million Consolidated
Proceeds from withdrawal of time deposits ¥1.1 billion Consolidated
Payments into time deposits ¥-2.4 billion Consolidated
Subtotal ¥46.01 million Consolidated
Proceeds from redemption of investment securities ¥0.3 billion Consolidated
Valuation gains (losses) on investment securities ¥1.98 million Consolidated
Interest expenses ¥16.84 million Consolidated
Purchase of property plant and equipment ¥-0.2 billion Consolidated
Proceeds from sales of property plant and equipment ¥0.57 million Consolidated
Decrease (increase) in inventories ¥45.20 million Consolidated
Income taxes paid ¥-0.1 billion Consolidated
Depreciation ¥0.1 billion Consolidated
Impairment loss ¥56.82 million Consolidated
Foreign exchange loss (gain) ¥-76.07 million Consolidated
Purchase of intangible assets ¥-5.71 million Consolidated
Decrease/increase in short-term loans payable ¥-0.1 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥-20.12 million Consolidated
Increase (decrease) in provision for bonuses ¥-15.19 million Consolidated
Increase (decrease) in net defined benefit liability ¥9.71 million Consolidated
Dividends ¥-25.33 million Consolidated
Proceeds from long term loans payable ¥0.2 billion Consolidated
Repayment of long term loans payable ¥-44.35 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥49.91 million ConsolidatedDisclosed
Dividend per share 5 Parent onlyDisclosed
Number of employees 182 ConsolidatedDisclosed
Net assets ¥7.9 billion ConsolidatedDisclosed
Net sales ¥3.6 billion ConsolidatedDisclosed
Operating income ¥-0.4 billion ConsolidatedDisclosed
Ordinary income ¥-55.42 million ConsolidatedDisclosed
Net income ¥-0.3 billion ConsolidatedDisclosed
Total assets ¥11.3 billion ConsolidatedDisclosed
Operating margin -11.3%ConsolidatedCalculated
Net margin -7.1%ConsolidatedCalculated
Sales per employee 19816659 yenConsolidatedCalculated
Total asset turnover 0.32 timesConsolidatedCalculated
Net assets to total assets 70.5%ConsolidatedCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin -11.3% Operating income ÷ net sales  = ¥-0.4 billion ÷ ¥3.6 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin -7.1% Net income ÷ net sales  = ¥-0.3 billion ÷ ¥3.6 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 19,816,659 yen Sales or operating revenue ÷ employees  = ¥3.6 billion ÷ 182 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.32 times Sales or operating revenue ÷ total assets  = ¥3.6 billion ÷ ¥11.3 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 70.5% Net assets ÷ total assets  = ¥7.9 billion ÷ ¥11.3 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative President, Representative Director, gBizINFO
  • Consolidated subsidiaries Annual Securities Report

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Apr 2025 to Mar 2026) · Consolidated · Net sales to external customers · filed 2026-06-26
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥3.6 billion. Gap against this table’s total (the part not listed as a business, such as “other”) within 1%The account may differ from “Revenue” at the top of this pageProfit share: not shown (one or more loss-making businesses)

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets Net assets ÷ total assets
  • Return on assets (ROA) Net income ÷ total assets (consolidated)
  • Net assets per share Consolidated
  • Free cash flow Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets Consolidated

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Increase in working capital (increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables down ¥0.2 billion + inventories down ¥45.20 million, over net sales ¥3.6 billion
  • Property, plant and equipment purchases relative to depreciation Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥0.2 billion, over depreciation ¥0.1 billion
  • Return to shareholders (dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥25.33 million (no treasury stock purchase disclosed), over operating cash flow ¥49.91 million
  • Investment securities to net assets Investment securities ÷ net assets。Investment securities ¥0.9 billion, over net assets ¥7.9 billion

Long-term changes in performance

  • Revenue Disclosed value for 2026 ÷ disclosed value for 2013

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above. Flagged 1 years: a note about a stock split or share consolidation, or a period other than 12 months. No calculation across those years, as the dividend per share may rest on a different share base.

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Information and Communication that disclose the item (industries with at least 5 companies only).

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years. Share of revenue: divided by consolidated revenue in the same annual securities report. Industry median: the middle value among companies in Information and Communication that disclose the item (industries with at least 5 companies only). Segment names and order: the same as the segment table above. Group-wide research and adjustments mean segment figures may not add up to the company-wide amount.

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 182 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Information and Communication that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee Net sales (or operating revenue) ÷ employees
  • Operating income per employee Operating income ÷ employees
  • Average temporary staff Consolidated, average headcount other than regular employees

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of NIPPON ICHI SOFTWARE INC. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3200001007491 / Accounting standard: Japanese GAAP

  • Amounts: machine transcription of EDINET XBRL (no manual re-keying). Long narrative notes are text and not in the account list. Identifiers: machine transcription of the EDINET code list (retrieved 2026-08-22)
  • ★: position of the value calculated from disclosed figures among the 4,240 companies on this site, on a five-step scale. Not a judgement of the company. No forecasts usedThe formulas and how they are counted
  • No rank: net assets as a share of total assets, cash conversion and revenue per employee (size alone does not show quality). Industry median shown for comparison. Cash conversion of 100%: operating cash flow equal to operating profit
  • Profit-and-loss chart: only where “sales − cost of sales − SG&A = operating income” holds between disclosed values. Cost breakdown: the six largest SG&A items
  • Trend charts: key financial indicators of the annual securities report. Amounts in billions of yen (dividend per share in yen). Long-run chart joins reports filed in different years (newer report for overlapping years). Some items stop part-way after a change of accounting standard. A stock split changes the weight of one share. Consolidated and parent-only in separate tables
  • Revenue scale in the same industry: bars of revenue (disclosed values) of companies in the same industry grouping as the industry pages, largest first. Only the top three and the two companies either side of this one. Each company’s latest fiscal year. An order of size, not a ranking of quality or an investment view
  • Share prices: not published (no data source allows redistribution). No share-price-based indicators (such as the price earnings ratio) and no extension of past growth into the future
  • Average age, average length of service and average annual salary: the reporting company alone (the parent). At a holding company, a small head-office staff. Payout ratio (basic facts): dividend per share ÷ consolidated earnings per share, calculated here (the payout ratio in the annual securities report is the reporting company’s figure, on a different basis). Representative and founding date: gBizINFO (Ministry of Economy, Trade and Industry), some companies only
  • “Retrieved disclosed figures”: every value readable as a number from the annual securities report. Company-wide values only (no segment or other breakdowns)
  • Segment table: machine transcription of the segment information in the annual securities report. Business names as labelled by the company in its XBRL. No table where segment sales differ from the disclosed total by more than 1%. Adjustments, corporate, eliminations and “other” left out of the table and the share denominator, as they are not businesses
  • Breakdowns of amounts, not diagrams of how the business works. Who pays whom, and for what, is not in the disclosed figures; no lines drawn from guesswork