Source disclosure: February 25, 2026
NEXT FUNDS TOPIX Core 30 Exchange Traded Fund [1311.T]
TOKYO, Feb 25 (Pulse News Wire) -- NEXT FUNDS TOPIX Core 30 Exchange Traded Fund (1311), managed by Nomura Asset Management Co., Ltd., has released its semi-annual earnings report covering the period from July 16, 2025, to January 15, 2026. The fund's primary investment asset is stocks, which align with the TOPIX Core30 Total Return Index. The report provides detailed information about the fund’s performance during this half-year period.
According to the report, as of January 15, 2026, the fund held cash, deposits, and other assets worth ¥18,674 million, representing 97.5% of total assets. This figure marks an increase from the previous fiscal year-end when these assets were valued at ¥18,403 million, constituting 98.0% of total assets. Additionally, the fund reported liabilities of ¥481 million, up slightly from ¥377 million in the prior reporting period. The overall net assets stood at ¥19,156 million, compared to ¥18,780 million at the end of the last fiscal year.
The fund also disclosed its creation and exchange activities over the same period. At the end of the previous fiscal period, there were 12,762 thousand units outstanding. During the interim period, 1,398 thousand new units were created while 4,306 thousand units were exchanged, resulting in 9,854 thousand units outstanding at the end of the semi-annual period. The net asset value per 100 units was ¥194,379, reflecting an improvement from the previous period where it stood at ¥147,152.
In terms of financial statements, the balance sheet shows that the fund had total assets of ¥19,184,200,823 as of January 15, 2026, an increase from ¥19,117,987,536 at the end of the previous fiscal year. Current assets increased significantly, driven largely by an uptick in stock holdings from ¥18,403,791,800 to ¥18,674,755,730. Meanwhile, total liabilities decreased sharply from ¥337,176,402 to ¥28,200,461, leading to a substantial rise in net assets from ¥18,780,811,134 to ¥19,156,000,362.
The statement of income and retained earnings reveals that the fund experienced significant gains during the reporting period. Operating revenue surged to ¥5,322,397,809, primarily due to a massive gain of ¥5,001,872,800 from buying and selling securities, along with a notable profit of ¥113,449,700 from derivative transactions. However, despite these gains, the fund still recorded an operating loss of ¥393,692,294 for the first half of the fiscal year, contrasting with a much larger loss of ¥382,321,289 in the corresponding period of the previous year. This discrepancy can be attributed to higher operating expenses, which rose from ¥11,371,005 to ¥21,760,957.
Nomura Asset Management Co., Ltd., under the leadership of President & CEO Hiroyasu Koike, will submit the official semi-annual securities report by March 25, 2026.
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