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

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

Cumulative results for January–September 2026 showed an 18.7% year-on-year increase in revenue and a 67.8% increase in operating profit, resulting in higher revenue and profit. The company has not disclosed forecasts for operating margin and other metrics, and has not provided a full-year earnings forecast due to the high level of uncertainty surrounding its investment projects.

Worth reading
33Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
67.8
Operating profit year-on-year (%)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales3,171¥ millionYear on year +18.7%
Operating profit666¥ millionYear on year +67.8%
Ordinary income715¥ millionYear on year +60.9%
Net income attributable to owners of the parent500¥ millionYear on year +66.4%

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.

Net income per share¥76.02
Financial position at period-end
Total assets5,893¥ million
of which net assets 3,889 ¥ millionEquity ratio 64.8%vs. prior year-end +3.3pt

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.

Outlook and shareholder returns
Annual Dividend Forecast¥0.00 → 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 increased 22.6% year on year, while upfront investment for future growth increased by approximately ¥174 million year on year.

Disclosure regarding the going concern assumption

No applicable matters. The notes on the going concern assumption state that there are no applicable matters.

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Depreciation and amortization¥60,362 thousand
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End6,751,000
Treasury Shares at Period-End167,937
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥3,171 million (YoY +18.7%)
Operating profit¥666 million (YoY +67.8%)
Ordinary income¥715 million (YoY +60.9%)
Profit attributable to owners of the parent¥500 million (YoY +66.4%)
Net income per share¥76.02
Equity ratioEnd of the current fiscal period 64.8 / End of previous period 61.5
Total assets¥5,893 million
Net assets¥3,889 million
Annual Dividend Forecast¥0.00 → Not disclosed
Depreciation and amortization¥60,362 thousand
Disclosure regarding the going concern assumptionNo applicable matters. The notes on the going concern assumption state that there are no applicable matters.
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End6,751,000
Treasury Shares at Period-End167,937
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 increased 22.6% year on year, while upfront investment for future growth increased by approximately ¥174 million year on year.
Items this document does not state (16)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-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.

The company pursued orders for monthly subscription projects, resulting in the highest positive growth in monthly subscription revenue since its listing. In addition, the total transaction value of JIG-SAW Prime increased 22.6% year on year, while upfront investment for future growth increased by approximately ¥174 million year on year.

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 Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | JIG-SAW INC. (3914) timely disclosure | Komori