Komori
Occurring Fact2721J-Holdings Corp.Information and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP) (Consolidated)

For the nine months ended September 2026, net sales increased and the operating loss narrowed, while the net loss attributable to owners of the parent widened to ¥216.112 million. Although material uncertainty regarding the going-concern assumption remains, the full-year forecasts are unchanged.

Worth reading
70In focus
Scored from 4 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-216112
¥ thousands (quarterly net loss attributable to owners of the parent)
Wording
Avoiding a definitive answer
How definitive the wording is.

Consolidated results for the third quarter of the fiscal year ending December 2026

Subject Entity

The group, including 株式会社ジェイホールディングス and its consolidated subsidiaries

Target Locations / Products

Higashiyamada store, Tsukashin store, stable-type final disposal site in Kurashiki, Okayama, cell culture and processing facility, Shokawa Energy Storage Facility, exosomes

Occurrence30 September 2026 (end of the third-quarter consolidated accounting period)
This disclosure11/13/2026
Cause

The sports business incurred temporary costs and other expenses associated with renewing the lease agreement for the Higashiyamada store facility site. The financial business incurred selling, general and administrative expenses despite recording no sales. The energy-related business incurred selling, general and administrative expenses despite having no results from the purchase, sale or brokerage of solar power generation facilities. The regenerative medicine-related business incurred depreciation expenses associated with the operation of its facility. Regarding material uncertainty about the going-concern assumption, the company stated that strengthening the earnings base of each business depends heavily on external factors.

Amount of Impact on Business Performance

Net sales ¥251.791 million, operating loss ¥214.009 million, ordinary loss ¥215.942 million, net loss attributable to owners of the parent ¥216.112 million. Extraordinary losses were ¥0.531 million, comprising a loss on sale of fixed assets. During the nine-month period ended September 2026, funds raised through the issue of stock acquisition rights and the exercise of some of those rights totaled ¥1,069.302 million.

Accounting period in which recognized

Nine-month consolidated period ended September 2026 (1 January 2026 to 30 September 2026)

Impact on Earnings Forecast

Unchanged from the forecasts announced on 13 February 2026. Full-year forecasts are net sales of ¥453 million, an operating loss of ¥153 million, an ordinary loss of ¥165 million and a net loss attributable to owners of the parent of ¥170 million.

Company response

Suspended operations

Discontinuation of the web business following the dissolution and liquidation of 株式会社アセット・ジーニアス. In the past, there was also a period during which acceptance of industrial waste was suspended due to maintenance of the industrial waste treatment facility.

Investigation structure

Establishment of a third-party committee, special investigation committee or appointment of external experts: Not disclosed. No review by a certified public accountant or audit corporation.

Outlook

The company will work to strengthen its earnings base, reduce costs, and strengthen and stabilize its financial base. The Shokawa Energy Storage Facility is scheduled to begin operations in December 2026. In the regenerative medicine-related business, the company plans to begin culturing and processing somatic stem cells after obtaining a manufacturing license for specified cell-processed products.

Event that occurred
ItemDetails
Event nameConsolidated results for the third quarter of the fiscal year ending December 2026
Date of occurrence30 September 2026 (end of the third-quarter consolidated accounting period)
Subject EntityThe group, including 株式会社ジェイホールディングス and its consolidated subsidiaries
Target Locations / ProductsHigashiyamada store, Tsukashin store, stable-type final disposal site in Kurashiki, Okayama, cell culture and processing facility, Shokawa Energy Storage Facility, exosomes
CauseThe sports business incurred temporary costs and other expenses associated with renewing the lease agreement for the Higashiyamada store facility site. The financial business incurred selling, general and administrative expenses despite recording no sales. The energy-related business incurred selling, general and administrative expenses despite having no results from the purchase, sale or brokerage of solar power generation facilities. The regenerative medicine-related business incurred depreciation expenses associated with the operation of its facility. Regarding material uncertainty about the going-concern assumption, the company stated that strengthening the earnings base of each business depends heavily on external factors.
Amount of Impact on Business PerformanceNet sales ¥251.791 million, operating loss ¥214.009 million, ordinary loss ¥215.942 million, net loss attributable to owners of the parent ¥216.112 million. Extraordinary losses were ¥0.531 million, comprising a loss on sale of fixed assets. During the nine-month period ended September 2026, funds raised through the issue of stock acquisition rights and the exercise of some of those rights totaled ¥1,069.302 million.
Accounting period in which recognizedNine-month consolidated period ended September 2026 (1 January 2026 to 30 September 2026)
Impact on Earnings ForecastUnchanged from the forecasts announced on 13 February 2026. Full-year forecasts are net sales of ¥453 million, an operating loss of ¥153 million, an ordinary loss of ¥165 million and a net loss attributable to owners of the parent of ¥170 million.
Suspended operationsDiscontinuation of the web business following the dissolution and liquidation of 株式会社アセット・ジーニアス. In the past, there was also a period during which acceptance of industrial waste was suspended due to maintenance of the industrial waste treatment facility.
Investigation structureEstablishment of a third-party committee, special investigation committee or appointment of external experts: Not disclosed. No review by a certified public accountant or audit corporation.
OutlookThe company will work to strengthen its earnings base, reduce costs, and strengthen and stabilize its financial base. The Shokawa Energy Storage Facility is scheduled to begin operations in December 2026. In the regenerative medicine-related business, the company plans to begin culturing and processing somatic stem cells after obtaining a manufacturing license for specified cell-processed products.
Items this document does not state (14)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionScheduled resumption dateMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

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.

The environmental solutions business reported higher sales and profit due to multiple new orders, while the regenerative medicine-related business recognized sales following the cell culture and processing facility's operation throughout the fiscal year. Meanwhile, the sports business incurred temporary costs associated with renewing the lease agreement for the facility site, and the financial and energy-related businesses incurred selling, general and administrative expenses without recording any sales. The company also stated that material uncertainty regarding the going-concern assumption remains because strengthening its earnings base depends heavily on external factors.

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This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP) (Consolidated) | J-Holdings Corp. (2721) timely disclosure | Komori