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Earnings150AJSH Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

In the first quarter, net sales increased 34.4% year on year, while operating income and ordinary income improved significantly. Quarterly net income attributable to owners of the parent also turned profitable, compared with a net loss in the same period of the previous year.

Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
34.4
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales1,466¥ millionYear on year +34.4%Progress 22.7%
Operating profit105¥ millionProgress 26.6%
Ordinary income102¥ millionProgress 27.5%
Net income attributable to owners of the parent61¥ million

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥10.81
Financial position at period-end
Total assets3,945¥ million
of which net assets 2,005 ¥ millionEquity ratio 50.7%vs. prior year-end -0.5pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Segment revenueRegional Revitalization ¥995,231 thousand (YoY +35.9%), Home Healthcare Business ¥432,860 thousand (YoY +26.6%), Other ¥40,780 thousand (YoY +145.8%)
Segment profitRegional Revitalization ¥333,746 thousand (YoY +82.4%), Home Healthcare Business ¥-51,233 thousand, Other ¥-1,388 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,461 million (YoY +36.3%)
Operating profit¥395 million
Ordinary income¥371 million
Profit attributable to owners of the parent¥192 million
Annual Dividend Forecast¥0.00 → ¥3.00
Factors Behind Changes in Business Performance

In the regional revitalization business, the Company opened a farm in Yao, Osaka, and expanded its tourism products business. In the home healthcare business, it expanded home-visit nursing services, while in the IoT business it pursued the acquisition of new customers and expansion of transactions with existing customers.

Disclosure regarding the going concern assumption

No applicable matters.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Material subsequent eventsA procedure to reduce stated capital of ¥202,015,400 and capital reserves of ¥892,015,400 and apply other capital surplus to offset the deficit in retained earnings became effective on 1 August 2026. In addition, the Board of Directors resolved at its meeting held on 13 August 2026 to acquire treasury shares, up to a maximum of 1,000,000 shares, for a total acquisition price of up to ¥500,000,000.
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)No applicable matters.
Depreciation and amortization¥66,500 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (no attendees specified)
Issued Shares at Period-End5,666,100 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥1,466 million (YoY +34.4%)
Operating profit¥105 million
Ordinary income¥102 million
Profit attributable to owners of the parent¥61 million
Net income per share¥10.81
Equity ratioEnd of the current fiscal period 50.7% / End of previous period 51.2%
Total assets¥3,945 million
Net assets¥2,005 million
Full-year earnings forecastNet Sales ¥6,461 million (YoY +36.3%) / Operating profit ¥395 million / Ordinary income ¥371 million / Profit attributable to owners of the parent ¥192 million
Annual Dividend Forecast¥0.00 → ¥3.00
Segment revenueRegional Revitalization ¥995,231 thousand (YoY +35.9%), Home Healthcare Business ¥432,860 thousand (YoY +26.6%), Other ¥40,780 thousand (YoY +145.8%)
Segment profitRegional Revitalization ¥333,746 thousand (YoY +82.4%), Home Healthcare Business ¥-51,233 thousand, Other ¥-1,388 thousand
Depreciation and amortization¥66,500 thousand
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)No applicable matters.
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsA procedure to reduce stated capital of ¥202,015,400 and capital reserves of ¥892,015,400 and apply other capital surplus to offset the deficit in retained earnings became effective on 1 August 2026. In addition, the Board of Directors resolved at its meeting held on 13 August 2026 to acquire treasury shares, up to a maximum of 1,000,000 shares, for a total acquisition price of up to ¥500,000,000.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (no attendees specified)
Issued Shares at Period-End5,666,100 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceIn the regional revitalization business, the Company opened a farm in Yao, Osaka, and expanded its tourism products business. In the home healthcare business, it expanded home-visit nursing services, while in the IoT business it pursued the acquisition of new customers and expansion of transactions with existing customers.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges in the scope of consolidation

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

In the regional revitalization business, the Company opened new farms and whole-property rental villas and expanded its employment support for people with disabilities and tourism products businesses. In the home healthcare business, it expanded home-visit nursing services, while in the IoT business it worked to acquire new customers and expand transactions with existing customers.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | JSH Co.,Ltd. (150A) timely disclosure | Komori