JMACS Japan Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

JMACS Japan Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥4.43B
Operating Income: ¥344M
Net Income: ¥260M
EPS: ¥46.23

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥4.43B	¥3.90B	+13.7%
Cost of Sales	¥3.24B	¥3.10B	+4.7%
Gross Profit	¥1.19B	¥802M	+48.1%
SG&A Expenses	¥843M	¥768M	+9.8%
Operating Income	¥344M	¥34M	+911.8%
Non-operating Income	¥70M	¥68M	+3.1%
Non-operating Expenses	¥39M	¥35M	+12.1%
Ordinary Income	¥375M	¥67M	+459.7%
Profit Before Tax	¥374M	¥67M	+456.2%
Income Tax Expense	¥114M	¥-20M	+683.8%
Net Income	¥260M	¥86M	+202.3%
Interest Expense	¥25M	¥14M	+79.2%
Basic EPS	¥46.23	¥18.28	+152.9%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥5.62B	¥5.50B	+¥126M
Cash and Deposits	¥2.02B	¥1.75B	+¥273M
Accounts Receivable	¥1.13B	¥1.73B	¥-603M
Inventories	¥434M	¥464M	¥-29M
Non-current Assets	¥4.74B	¥4.78B	¥-39M

Profitability Ratios

Item	Value
Net Profit Margin	5.9%
Gross Profit Margin	26.8%
Current Ratio	216.5%
Quick Ratio	199.8%
Debt-to-Equity Ratio	0.89x
Interest Coverage Ratio	13.83x
Effective Tax Rate	30.5%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+13.7%
Operating Income YoY Change	+911.7%
Ordinary Income YoY Change	+457.7%
Net Income YoY Change	+199.3%

Item	Value
Shares Outstanding (incl. Treasury)	5.79M shares
Treasury Stock	166K shares
Average Shares Outstanding	5.63M shares
Book Value Per Share	¥972.48

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥10.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥5.85B
Operating Income Forecast	¥308M
Ordinary Income Forecast	¥354M
Net Income Forecast	¥244M
Basic EPS Forecast	¥43.37
Dividend Per Share Forecast	¥10.00