Nov 21 (Reuters) - Will Smart Co., Ltd. PARENT- ONLY EARNINGS ESTIMATES (in billions of yen unless specified) Full Year to Full Year to Dec 31, 2025 Dec 31, 2025 LATEST PREVIOUS FORECAST FORECAST Sales 780 mln 1.20 Operating loss 290 mln 50 mln Recurring loss 270 mln 50 mln Net loss 270 mln 40 mln EPS loss 183.99 yen 27.51 yen NOTE - Will Smart Co., Ltd.. To see Company Overview page, click reuters://REALTIME/verb=CompanyData/ric=175A.T