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Earnings3046JINS HOLDINGS Inc.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

Revenue for the interim period increased 12.7% year on year, while operating profit declined 4.3%, resulting in higher revenue but lower profit. The full-year earnings forecast for the fiscal year ending August 2026 was also revised.

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Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales50,512¥ millionYear on year +12.7%Progress 45.8%
Operating profit4,932¥ millionYear on year -4.3%Progress 38.6%
Ordinary income4,899¥ millionYear on year -6.2%Progress 38.6%
Net income attributable to owners of the parent3,393¥ millionYear on year -10.3%Progress 39.3%

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¥145.36
Financial position at period-end
Total assets60,021¥ million
of which net assets 33,885 ¥ millionEquity ratio 56.5%vs. prior year-end +1.6pt

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 revenueDomestic eyewear business ¥38,248 million (YoY +10.0%), Overseas eyewear business ¥12,263 million (YoY +22.0%)
Segment profitDomestic eyewear business ¥3,744 million (YoY -21.0%), Overseas eyewear business ¥1,188 million (YoY +183.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥110,392 million (YoY +13.6%)
Operating profit¥12,772 million (YoY +5.6%)
Ordinary income¥12,679 million (YoY +4.6%)
Net income¥8,623 million (YoY +3.5%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥110,392 million / Operating profit Not disclosed → ¥12,772 million / Ordinary income Not disclosed → ¥12,679 million / Net income Not disclosed → ¥8,623 million
Annual Dividend Forecast¥109 → ¥115(+5.5%)
Factors Behind Changes in Business Performance

The increase in revenue was mainly attributable to higher same-store sales in the domestic eyewear business. In Japan, the company cited strong sales of higher-priced products and an increase in the average price per complete pair. Overseas, it cited business-structure reform in China, an accelerated store-opening schedule in Taiwan, and strong performance at new stores in the United States.

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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not disclosed
Impairment loss¥93 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥175 million, Loss on closure of stores ¥20 million, Impairment Losses ¥93 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts and institutional investors)
Issued Shares at Period-End23,980,000
Treasury Shares at Period-End634,588
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥50,512 million (YoY +12.7%)
Operating profit¥4,932 million (YoY -4.3%)
Ordinary income¥4,899 million (YoY -6.2%)
Profit attributable to owners of the parent¥3,393 million (YoY -10.3%)
Net income per share¥145.36
Equity ratioEnd of the current fiscal period 56.5 / End of previous period 54.9
Total assets¥60,021 million
Net assets¥33,885 million
Full-year earnings forecastNet Sales ¥110,392 million (YoY +13.6%) / Operating profit ¥12,772 million (YoY +5.6%) / Ordinary income ¥12,679 million (YoY +4.6%) / Net income ¥8,623 million (YoY +3.5%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥110,392 million / Operating profit Not disclosed → ¥12,772 million / Ordinary income Not disclosed → ¥12,679 million / Net income Not disclosed → ¥8,623 million
Annual Dividend Forecast¥109 → ¥115(+5.5%)
Segment revenueDomestic eyewear business ¥38,248 million (YoY +10.0%), Overseas eyewear business ¥12,263 million (YoY +22.0%)
Segment profitDomestic eyewear business ¥3,744 million (YoY -21.0%), Overseas eyewear business ¥1,188 million (YoY +183.9%)
Impairment loss¥93 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥175 million, Loss on closure of stores ¥20 million, Impairment Losses ¥93 million
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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts and institutional investors)
Issued Shares at Period-End23,980,000
Treasury Shares at Period-End634,588
Factors Behind Changes in Business PerformanceThe increase in revenue was mainly attributable to higher same-store sales in the domestic eyewear business. In Japan, the company cited strong sales of higher-priced products and an increase in the average price per complete pair. Overseas, it cited business-structure reform in China, an accelerated store-opening schedule in Taiwan, and strong performance at new stores in the United States.
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 periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogDepreciation and amortizationMaterial subsequent events

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 increase in revenue was mainly attributable to higher same-store sales in the domestic eyewear business. In Japan, strong sales of higher-priced products and an increase in the average price per complete pair were cited. Overseas, the company cited business-structure reform in China, an accelerated store-opening schedule in Taiwan, and strong performance at new stores in the United States. The company also made strategic upfront investments associated with the launch of large flagship stores. The specific factors behind the decline in operating profit are not stated in the filing.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | JINS HOLDINGS Inc. (3046) timely disclosure | Komori