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150A2026 Q3GrowthJGAAP

JSH (150A) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥3.4B and operating loss ¥240.0M. The segment drivers and cash flow follow.

JSH Co.,Ltd.

IT & Services, Others/Services


Financial Highlights

  • Net Sales: ¥3.40B
  • Operating Income: ¥-240M
  • Net Income: ¥-216M
  • EPS: ¥-34.85

Income Statement

ItemCurrentPriorYoY %
Net Sales¥3.40B--
Cost of Sales¥2.46B--
Gross Profit¥935M--
SG&A Expenses¥1.18B--
Operating Income−¥240M--
Non-operating Income¥10M--
Non-operating Expenses¥12M--
Ordinary Income−¥242M--
Profit Before Tax−¥243M--
Income Tax Expense−¥26M--
Net Income−¥216M--
Net Income Attributable to Owners−¥197M--
Total Comprehensive Income−¥216M--
Interest Expense¥9M--
Basic EPS−¥34.85--

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥1.65B¥1.45B+¥202M
Cash and Deposits¥943M¥811M+¥132M
Accounts Receivable¥565M¥542M+¥23M
Inventories¥5M¥262,000+¥5M
Non-current Assets¥2.19B¥1.53B+¥653M
Property, Plant & Equipment¥1.79B¥1.24B+¥547M
Intangible Assets¥61M¥47M+¥14M
Goodwill¥40M¥47M−¥7M
Total Assets¥3.84B¥2.98B+¥855M
Current Liabilities¥849M¥657M+¥192M
Accounts Payable¥8M¥3M+¥4M
Short-term Loans¥100M¥176M−¥76M
Non-current Liabilities¥1.12B¥287M+¥832M
Long-term Loans¥840M¥91M+¥749M
Total Liabilities¥1.97B¥944M+¥1.02B
Total Equity¥1.87B¥2.04B−¥169M
Capital Stock¥1.20B¥1.19B+¥9M
Capital Surplus¥1.14B¥1.13B+¥12M
Retained Earnings−¥485M−¥288M−¥197M
Owners' Equity¥1.86B¥2.04B−¥177M
Working Capital¥803M--

Profitability Ratios

ItemValue
Net Profit Margin−5.8%
Gross Profit Margin27.5%
Current Ratio194.5%
Quick Ratio193.9%
Debt-to-Equity Ratio1.05x
Interest Coverage Ratio−25.47x
Effective Tax Rate10.8%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)5.67M shares
Average Shares Outstanding5.66M shares
Book Value Per Share¥329.86

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
A0HomeCareMedicine¥1.06B−¥142M
A0RegionalRevitalization¥2.28B¥434M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥57M−¥61M

Full Year Forecast

ItemForecast
Net Sales Forecast¥4.93B
Operating Income Forecast−¥129M
Ordinary Income Forecast−¥138M
Net Income Attributable to Owners Forecast−¥194M
Basic EPS Forecast−¥34.33
Dividend Per Share Forecast¥0.00