{"id":97448,"date":"2026-08-06T17:57:43","date_gmt":"2026-08-06T08:57:43","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3796-20260806-01_wp_financial_summary\/"},"modified":"2026-08-06T17:57:43","modified_gmt":"2026-08-06T08:57:43","slug":"3796-20260806-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3796\/ir\/3796-20260806-01_wp_financial_summary\/","title":{"rendered":"Nice Living Co., Ltd. 2027 March Term Q1 Consolidated Financial Results [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>Net sales of 767 million yen (up 2.3% YoY), EBITDA of 145 million yen (up 16.2%), operating income turned positive at 3 million yen, ordinary income 10 million yen, quarterly net income attributable to owners of the parent of 4 million yen in the black. For the full-year 2027, sales are expected to be 3,415 million yen, operating income 319 million yen, net income 195 million yen, with no change to the previous forecast. An online investor briefing is scheduled.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3796","jir_company_name":"Nice Living Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3796-20260806-01.pdf","jir_short_summary":"Net sales of 767 million yen (up 2.3% YoY), EBITDA of 145 million yen (up 16.2%), operating income turned positive at 3 million yen, ordinary income 10 million yen, quarterly net income attributable to owners of the parent of 4 million yen in the black. For the full-year 2027, sales are expected to be 3,415 million yen, operating income 319 million yen, net income 195 million yen, with no change to the previous forecast. An online investor briefing is scheduled.","jir_summary":"### Overview of performance\nSubscriptions remained solid, with revenue up 2.3% year over year. Upsell and cross-sell in subscriptions continued, contributing to improvements in customer count and average monthly fee. Cost structure optimization enabled profitability. Cost of sales increased, but savings in selling, general and administrative expenses and AI-enabled process improvements contributed. The full-year forecast is unchanged from the prior announcement. An online investor briefing will be held.\n\n### Financial position and cash flows\nTotal assets decreased from the end of the previous period; cash and deposits declined. Current assets decreased, fixed assets slightly increased. Liabilities decreased, net assets slightly decreased. Cash flow from operating activities increased, while investing activities included outlays for intangible assets. Financing activities decreased due to dividend payments and debt repayments. Cash and cash equivalents at period-end declined by approximately 49,000 thousand yen.","jir_financial_highlights":"Net Sales: 767,080\u5343\u5186 (YoY +2.3%)\nEBITDA: 145,551\u5343\u5186 (YoY +16.2%)\nOperating income: 3,158\u5343\u5186 (YoY increase)\nOrdinary income: 10,282\u5343\u5186 (YoY improvement)\nNet income attributable to owners of the parent: 4,256\u5343\u5186 (YoY was negative 13,967\u5343\u5186)\nEarnings per share: Unknown (Unknown)","jir_category":"","jir_hashtags":"#NiceLiving, #Earnings, #QuarterlyResults, #AIUtilization","jir_key_figures":"Net sales: 767,080\u5343\u5186 (YoY +2.3%)\nEBITDA: 145,551\u5343\u5186 (YoY +16.2%)\nOperating income: 3,158\u5343\u5186 (YoY positive)","jir_meta_title":"Nice Living Co., Ltd. 2027 April Q1 Financial Results\uff5cSales up 2.3% and profitability turned positive","jir_meta_description":"Key points of Nice Living Co., Ltd.'s Q1 FY2027 results. Net sales 767 million yen, EBITDA 145 million yen, operating income turned positive. Full-year guidance unchanged. Online investor briefing scheduled.","jir_og_title":"Nice Living Co., Ltd. announces Q1 results \u2014 profitability and revenue growth","jir_og_description":"Nice Living reports Q1 FY2027 results. Net sales up 2.3% YoY, EBITDA up 16.2%, moving toward profitability. Full-year guidance maintained.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60481,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-97448","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nice Living Co., Ltd. 2027 March Term Q1 Consolidated Financial Results [Japanese GAAP] (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3796\/ir\/3796-20260806-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3796\/ir\/3796-20260806-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3796\/ir\/3796-20260806-01_wp_financial_summary\/\",\"name\":\"Nice Living Co., Ltd. 2027 March Term Q1 Consolidated Financial Results [Japanese GAAP] (Consolidated) - 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