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Earnings3914JIG-SAW INC.Information and Communications, Services and Others

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

In the interim period of the fiscal year ending December 2026, revenue increased 18.6% year on year and operating profit increased 59.7%, resulting in higher revenue and profit. However, no full-year earnings forecast has been disclosed due to the high level of uncertainty surrounding business investments.

Worth reading
35Immaterial
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
59.7
Year-on-year change in operating income (%)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales2,099¥ millionYear on year +18.6%
Operating profit437¥ millionYear on year +59.7%
Ordinary income440¥ millionYear on year +58.3%
Net income attributable to owners of the parent287¥ millionYear on year +54.2%

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.

Net income per share¥43.77
Financial position at period-end
Total assets5,767¥ million
of which net assets 3,682 ¥ millionEquity ratio 62.2%vs. prior year-end +0.7pt

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.

Cash inflows and outflows
Operating+110,288
Investment-122,945
Financials-86,969
Net change-99,626

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥2,287,400 thousand
Outlook and shareholder returns
Annual Dividend Forecast¥0 → Not disclosed
Factors Behind Changes in Business Performance

The company pursued orders for monthly subscription projects, resulting in the highest positive growth in monthly subscription revenue since its listing. The total transaction value of JIG-SAW Prime was ¥507,137 thousand, up 22.3% year on year. Upfront investment for future growth reached a record high, increasing by approximately ¥138,000 thousand year on year.

Disclosure regarding the going concern assumption

No applicable matters ("There are 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 companies / Excluded 0 companies / Company name None
Depreciation and amortization¥40,160 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End6,751,000
Treasury Shares at Period-End171,337
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥2,099 million (YoY +18.6%)
Operating profit¥437 million (YoY +59.7%)
Ordinary income¥440 million (YoY +58.3%)
Profit attributable to owners of the parent¥287 million (YoY +54.2%)
Net income per share¥43.77
Equity ratioEnd of the current fiscal period 62.2 / End of previous period 61.5
Total assets¥5,767 million
Net assets¥3,682 million
Cash flows from operating activities¥110,288 thousand
Cash flows from investing activities¥-122,945 thousand
Cash flows from financing activities¥-86,969 thousand
Cash and cash equivalents at end of period¥2,287,400 thousand
Annual Dividend Forecast¥0 → Not disclosed
Depreciation and amortization¥40,160 thousand
Disclosure regarding the going concern assumptionNo applicable matters ("There are no 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 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End6,751,000
Treasury Shares at Period-End171,337
Factors Behind Changes in Business PerformanceThe company pursued orders for monthly subscription projects, resulting in the highest positive growth in monthly subscription revenue since its listing. The total transaction value of JIG-SAW Prime was ¥507,137 thousand, up 22.3% year on year. Upfront investment for future growth reached a record high, increasing by approximately ¥138,000 thousand year on year.
Items this document does not state (12)
Operating MarginFull-year earnings forecastRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

As a result of efforts to win orders for monthly subscription projects, monthly subscription revenue recorded its highest positive growth since the company’s listing, while the total transaction value of JIG-SAW Prime also increased.

How to read this page

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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | JIG-SAW INC. (3914) timely disclosure | Komori