Komori
Earnings3046JINS HOLDINGS Inc.Retail

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

For the nine months ended 31 May 2026, net sales increased 15.6% year on year, while operating profit rose only 1.2% and profit attributable to owners of the parent declined 0.7%. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
15.6
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026ConsolidatedJapanese GAAP
Net Sales80,730¥ millionYear on year +15.6%Progress 73.1%
Operating profit8,996¥ millionYear on year +1.2%Progress 70.4%
Ordinary income9,014¥ millionYear on year +1.4%Progress 71.1%
Net income attributable to owners of the parent6,241¥ millionYear on year -0.7%Progress 72.4%

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¥267.37
Financial position at period-end
Total assets67,970¥ million
of which net assets 35,696 ¥ millionEquity ratio 52.5%vs. prior year-end -2.4pt

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 ¥61,322 million (YoY +13.0%), Overseas eyewear business ¥19,407 million (YoY +24.9%)
Segment profitDomestic eyewear business ¥6,960 million (YoY -13.6%), Overseas eyewear business ¥2,035 million (YoY +143.8%)
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%)
Annual Dividend Forecast¥109 → ¥115
Factors Behind Changes in Business Performance

The increase in net sales was mainly attributable to higher same-store sales in the domestic eyewear business. In Japan, strong sales of higher-priced products drove growth in average transaction value per complete pair, while overseas, business-structure reforms in China, an accelerated store-opening program in Taiwan and strong performance from new stores in the United States contributed to results. Strategic upfront investments were made in connection with the launch of large flagship stores.

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 No / Excluded No
Impairment loss¥93 million
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss Loss on Disposal of Fixed Assets ¥239 million, Loss on closure of stores ¥24 million, Impairment Losses ¥93 million
Depreciation and amortization¥2,804 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End23,980,000
Treasury Shares at Period-End631,819
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025 to 31 May 2026
Net Sales¥80,730 million (YoY +15.6%)
Operating profit¥8,996 million (YoY +1.2%)
Ordinary income¥9,014 million (YoY +1.4%)
Profit attributable to owners of the parent¥6,241 million (YoY -0.7%)
Net income per share¥267.37
Equity ratioEnd of the current fiscal period 52.5 / End of previous period 54.9
Total assets¥67,970 million
Net assets¥35,696 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%)
Annual Dividend Forecast¥109 → ¥115
Segment revenueDomestic eyewear business ¥61,322 million (YoY +13.0%), Overseas eyewear business ¥19,407 million (YoY +24.9%)
Segment profitDomestic eyewear business ¥6,960 million (YoY -13.6%), Overseas eyewear business ¥2,035 million (YoY +143.8%)
Depreciation and amortization¥2,804 million
Impairment loss¥93 million
Breakdown of extraordinary income (loss)Extraordinary income No recognition / Extraordinary loss Loss on Disposal of Fixed Assets ¥239 million, Loss on closure of stores ¥24 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 No / Excluded No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End23,980,000
Treasury Shares at Period-End631,819
Factors Behind Changes in Business PerformanceThe increase in net sales was mainly attributable to higher same-store sales in the domestic eyewear business. In Japan, strong sales of higher-priced products drove growth in average transaction value per complete pair, while overseas, business-structure reforms in China, an accelerated store-opening program in Taiwan and strong performance from new stores in the United States contributed to results. Strategic upfront investments were made in connection with the launch of large flagship stores.
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 backlogMaterial 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 net sales was mainly attributable to higher same-store sales in the domestic eyewear business. In Japan, ongoing promotional campaigns, strong sales of higher-priced products and growth in average transaction value per complete pair drove sales. Overseas, factors included business-structure reforms in China, an accelerated store-opening program in Taiwan and strong performance from new stores in the United States. The company also made strategic upfront investments associated with the launch of large flagship stores.

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Summary of Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 (Japanese GAAP) (Consolidated) | JINS HOLDINGS Inc. (3046) timely disclosure | Komori