Nippon Ichi Software, Inc.

3851・Standard Market・Information & Communication

Official website

Nippon Ichi Software, Inc.

3851・Standard Market・Information & Communication

Official website

Nippon Ichi Software, Inc.3851

Reference Indicators

Market Cap

47¥100M

P/E (Forecast)

—

P/B

0.6x

Dividend Yield (Forecast)

0.55%

ROE

-3.3%

EV/EBITDA

—

Financial Summary

Unit: ¥M

Item	2022Mar 2022	2023Mar 2023	2024Mar 2024	2025Mar 2025	2026Mar 2026
Net Sales	5,716	4,833	5,339	5,299	3,606
Cost of Sales	2,384	2,095	2,760	3,348	2,067
Gross Profit	3,332	2,738	2,579	1,951	1,538
SG&A Expenses	1,766	1,993	2,178	2,226	1,948
Operating Income	1,566	745	401	-274	-409
Non-operating Income	128	207	452	212	373
Non-operating Expenses	5	12	11	12	19
Ordinary Income	1,688	941	842	-75	-55
Extraordinary Income	14	21	4	9	1
Extraordinary Losses	—	—	—	0	219
Pre-tax Income	1,703	962	846	-65	-273
Income Taxes	430	290	253	91	-17
Net Income	1,273	672	593	-157	-255
EBITDA	1,633	822	496	-171	-288
Gross Margin	58.3%	56.7%	48.3%	36.8%	42.7%
Operating Margin	27.4%	15.4%	7.5%	-5.2%	-11.3%
ROA	15.5%	7.2%	5.5%	-1.4%	-2.3%
ROE	24.4%	10.5%	8.0%	-2.0%	-3.3%

Segment Performance

Unit: ¥M

2026

Segment	Net Sales	Operating Income	Operating Margin
エンターテインメント事業	3,485	38	1.1%
学生寮・その他事業	120	-21	-17.5%