JAIC Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

JAIC Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥3.45B
Operating Income: ¥226M
Net Income: ¥128M
EPS: ¥137.94

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥3.45B	¥3.14B	+9.9%
Cost of Sales	¥552M	¥413M	+33.6%
Gross Profit	¥2.90B	¥2.73B	+6.3%
SG&A Expenses	¥2.67B	¥2.57B	+4.1%
Operating Income	¥226M	¥158M	+43.0%
Non-operating Income	¥6M	¥4M	+42.1%
Non-operating Expenses	¥13M	¥7M	+83.7%
Ordinary Income	¥219M	¥155M	+41.3%
Profit Before Tax	¥232M	¥151M	+54.2%
Income Tax Expense	¥105M	¥78M	+34.3%
Net Income	¥128M	¥73M	+75.7%
Net Income Attributable to Owners	¥127M	¥72M	+76.4%
Total Comprehensive Income	¥133M	¥72M	+84.7%
Interest Expense	¥12M	¥7M	+74.5%
Basic EPS	¥137.94	¥78.64	+75.4%
Diluted EPS	¥132.60	¥75.58	+75.4%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥2.42B	¥1.90B	+¥519M
Cash and Deposits	¥1.73B	¥1.40B	+¥332M
Accounts Receivable	¥585M	¥390M	+¥195M
Non-current Assets	¥900M	¥927M	¥-27M
Property, Plant & Equipment	¥90M	¥95M	¥-5M

Profitability Ratios

Item	Value
Net Profit Margin	3.7%
Gross Profit Margin	84.0%
Current Ratio	197.4%
Quick Ratio	197.4%
Debt-to-Equity Ratio	2.15x
Interest Coverage Ratio	18.55x
Effective Tax Rate	45.1%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+9.9%
Operating Income YoY Change	+42.7%
Ordinary Income YoY Change	+40.8%
Net Income Attributable to Owners YoY Change	+75.7%
Total Comprehensive Income YoY Change	+84.6%

Item	Value
Shares Outstanding (incl. Treasury)	934K shares
Treasury Stock	8K shares
Average Shares Outstanding	925K shares
Book Value Per Share	¥1,141.12

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥45.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥4.71B
Operating Income Forecast	¥299M
Ordinary Income Forecast	¥289M
Net Income Attributable to Owners Forecast	¥140M
Basic EPS Forecast	¥151.92
Dividend Per Share Forecast	¥55.00