Company profile

株式会社Will Smart

EDINET
E39487
Securities
175A
Latest annual securities report
2026-03-24 Annual Securities Report PDF HTML
Latest financial report
2026-08-14 Semiannual Securities Report PDF HTML
Latest filing
—

Industry position

Information & Communication

View details
Profitability Weak Current Bottom 3% 5-year trend Broadly stable
Financial strength Weak Based on Equity ratio Current Bottom 1% 5-year trend Broadly stable
Growth Very strong Based on Revenue growth Current Top 3% 5-year trend Improving
Cash generation Weak Current Bottom 9% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Standalone · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥328.16 million, down 9.1% year over year. Operating income was -¥168.14 million, up 0.1% year over year. Net income was -¥173.02 million, down 12.4% year over year.

Revenue ¥328.16M down 9.1% year over year
Operating income -¥168.14M up 0.1% year over year
Net income -¥173.02M down 12.4% year over year
Operating cash flow -¥25.16M
Free cash flow -¥40.32M
Total assets ¥787.72M

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Standalone · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Standalone Japanese GAAP

Revenue reached ¥805.21 million, up 57.0% year over year. Operating income was -¥283.09 million, down 24.2% year over year. Operating margin was -35.2%. Net income was -¥415.61 million, down 85.6% year over year. ROE was -13057.1%; equity ratio was 0.7%; free cash flow was -¥183.59 million.

Revenue ¥805.21M up 57.0% year over year
Operating income -¥283.09M down 24.2% year over year
Net income -¥415.61M down 85.6% year over year
Total assets¥436.97M
Total equity—
Operating cash flow-¥122.2M
Free cash flow-¥183.59M

Industry position details

Information & Communication

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 96% / ROE Bottom 100%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 100%

Growth Very strong
Based on Revenue growth

Revenue growth Top 3%

Cash generation Weak

Operating cash flow margin Bottom 93% / Free cash flow margin Bottom 91%

Profitability Industry position history Broadly stable
2025 Bottom 3% 2024 Bottom 5% 2023 Bottom 4%
Financial strength Industry position history Broadly stable
2025 Bottom 1% 2024 Bottom 48% 2023 Bottom 8%
Growth Industry position history Improving
2025 Top 2% 2024 Bottom 4%
Cash generation Industry position history Broadly stable
2025 Bottom 8% 2024 Bottom 4%
Profitability Operating margin -35.2% Industry median 8.5% Bottom 96% Comparison sample 262
Profitability ROE -13057.1% Industry median 11.1% Bottom 100% Comparison sample 262
Financial strength Equity ratio 0.7% Industry median 60.4% Bottom 100% Comparison sample 262
Growth Revenue growth +57.0% Industry median +10.0% Top 3% Comparison sample 245
Cash generation Operating cash flow margin -15.2% Industry median 9.2% Bottom 93% Comparison sample 262
Cash generation Free cash flow margin -22.8% Industry median 3.8% Bottom 91% Comparison sample 262

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Standalone Japanese GAAP 805211000 -283087000 -259697000 -415606000 436972000 433789000 3183000 3183000 3183000 -122204000 -61390000 180162000 -183594000 104621000 -283.2 2.16 1471400 0.0072842196 0.007 -130.5705309456 -0.9511044186 -0.3515687193 -0.3225204325 -0.5161454575 -0.1517664314 -0.2280073173 0.5702701912 -0.2417458055 -0.1644665453 -0.8556987346 -0.334777532 -0.9922399165 0.3297353035 -3.1420956751 0.1414144614 0.0687267618 -0.0317621908 -0.8309950217 0.007118412 0.0 0.0527067345 50 7415621
FY2024 Standalone Japanese GAAP 512785000 -227975000 -223018000 -223962000 656881000 246704000 410176000 409472000 410176000 -182322000 -14821000 157841000 -197143000 108053000 -154.67 280.26 1461000 0.6244296912 0.623 -0.5460143938 -0.3409475993 -0.4445820373 -0.4349152179 -0.4367561454 -0.355552522 -0.3844554735 -0.2261192397 -0.7977683148 -0.7529278607 -0.7463604819 0.1694391728 1.6231789519 50 7044337
FY2023 Standalone Japanese GAAP 662615000 -126810000 -127226000 -128245000 561706000 405340000 156366000 156366000 156366000 0.2783769445 -0.8201591139 -0.2283133881 -0.1913781004 -0.192005916 -0.1935437622

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp