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Jsh (150A) · RiskRestatedLatest Financial results briefing materials (2026-08-13): "Worsened"

Changes to the Disability Employment System, Regulation of the Business Model, and Reputational Risk

First written in FY2024. 4 of 8 entries say "Restated". Latest entry: 2026-08-13.

8entries
3years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2024 – FY2025-H1WorsenedFY2025RestatedFY2026-H1 – FY20262024: 220242025: 220252026: 42026
Same theme, other companies
Business impact of changes to the disability employment system and statutory employment quotaA theme 4 companies write about · 4 as a headwind · 2 as a tailwind

Jsh moved to the "Worse" side of this theme in 2025.

0 other companies' latest entry also says "Worsened".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「These two increases, from 2.3% to 2.7%, could create employment for more than 110,000 additional people with disabilities (*), and demand for our services is expected to increase. We actively collect information on industry trends and changes in the business environment, including legislative amendments, when formulating our business strategy. However, if future legislative amendments or other changes result in the planned increase in the statutory employment rate being cancelled, or if the employment obligation itself is abolished, our business and performance may be affected.」

    While identifying an increase in the statutory employment rate as a driver of demand growth, the company reiterates the risk that institutional changes or the abolition of the employment obligation could affect its business.
  2. 2026-05-15RestatedRevision of earnings forecasts

    「The environment surrounding our principal business of supporting employment for people with disabilities has also changed. Following the March 2023 amendment to the Order for Enforcement of the Act on Employment Promotion, etc. of Persons with Disabilities, the statutory employment rate for people with disabilities at private-sector companies was raised from 2.3% to 2.5% in April 2024 and will be raised further to 2.7% in July 2026.」

    The company reiterated the institutional environment of the statutory employment rate increase to 2.5% and the planned increase to 2.7% in July 2026.
  3. FY2026-H1RestatedAnnual report

    「Regarding the environment surrounding our main business, disability employment support, the Order for Enforcement of the Act on Employment Promotion, etc. of Persons with Disabilities was amended in March 2023. The statutory employment rate for people with disabilities at private companies was raised from 2.3% to 2.5% in April 2024, and is scheduled to be further raised to 2.7% in July 2026.」

    The increase in the statutory employment rate to 2.5% and the scheduled increase to 2.7% in July 2026 are reiterated as part of the institutional environment surrounding the disability employment support business.
  4. FY2025WorsenedAnnual report

    「We recognize that negative reputational views exist regarding business models such as our disability employment support business. ... If new reputational issues arise in the future, or if laws are amended or ordinances enacted in a manner that regulates the business model of our disability employment support business, our business and performance may be affected.」

    The company describes the existence of negative reputational views regarding its disability employment support model and the possibility of legislative or ordinance changes regulating the model as separate, high-impact risks, in greater detail.
  5. FY2025-H1RestatedAnnual report

    「Companies are also advancing initiatives to promote diversity and achieve inclusion as part of efforts to enhance corporate value by creating social value. In light of these developments, we believe it is necessary to further promote the employment of people with disabilities, achieve an inclusive society through the development and improvement of vocational skills, and expand employment opportunities in regional areas.」

    Against the backdrop of changes in the systems and social environment surrounding the employment of people with disabilities, the company is reaffirming its direction of promoting employment and vocational skills development.
  6. FY2024First statedAnnual report

    「In particular, the statutory employment rate was raised from 2.3% to 2.5% in April 2024, and a further increase to 2.7% in July 2026 has been decided.」

    While an increase in the statutory employment rate is a driver of demand growth, the company identifies the potential impact of legislative or ordinance changes and reputational issues on its business and performance as a risk.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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No upcoming earnings preview for Jsh yet. It last moved in the Financial results briefing materials of 2026-08-13: "Worsened".
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Changes to the Disability Employment System, Regulation of the Business Model, and Reputational Risk | JSH Co.,Ltd. (150A) | Komori