Komori
Results6228J.E.T.Co.,LTD.Machinery

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

For the nine months ended December, revenue decreased 13.8% year on year, while operating, ordinary and net losses narrowed substantially. The full-year earnings forecast and annual dividend forecast were unchanged, and 1 consolidated subsidiary was excluded.

Worth reading
62In focus
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-13.8
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales9,365¥ millionYear on year -13.8%Progress 60.6%
Operating profit-9¥ million
Ordinary income-87¥ million
Net income attributable to owners of the parent-569¥ million

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-¥43.37
Financial position at period-end
Total assets22,147¥ million
of which net assets 9,181 ¥ millionEquity ratio 41.5%vs. prior year-end -8.3pt

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
Full-year earnings forecast
Net Sales¥15,443 million (YoY +5.3%)
Operating profit¥-75 million
Ordinary income¥-162 million
Net income¥-1,093 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Revenue was recognized following the completion of commissioning for cleaning equipment supplied to a Chinese semiconductor manufacturer and a Korean memory manufacturer, while revenue from equipment for a Korean foundry being commissioned in the United States was delayed. On the earnings side, losses narrowed due to sales of high-margin equipment, steady order trends and the absence this period of inventory valuation losses on products that were recognized in the previous fiscal year.

Disclosure regarding the going concern assumption

None ("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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name J.E.T. Korea Co.,Ltd.
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of golf club memberships / Amount ¥21 million, Item Gain on liquidation of an affiliated company / Amount ¥6 million, Item Reversal of provision for directors' retirement benefits / Amount ¥4 million / Extraordinary loss Item Costs related to corrections of prior-period financial statements / Amount ¥491 million
Depreciation and amortization¥63 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End13,470,000
Treasury Shares at Period-End344,748
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥9,365 million (YoY -13.8%)
Operating profit¥-9 million
Ordinary income¥-87 million
Profit attributable to owners of the parent¥-569 million
Net income per share-¥43.37
Equity ratioEnd of the current fiscal period 41.5 / End of previous period 49.8
Total assets¥22,147 million
Net assets¥9,181 million
Full-year earnings forecastNet Sales ¥15,443 million (YoY +5.3%) / Operating profit ¥-75 million / Ordinary income ¥-162 million / Net income ¥-1,093 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥63 million
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of golf club memberships / Amount ¥21 million, Item Gain on liquidation of an affiliated company / Amount ¥6 million, Item Reversal of provision for directors' retirement benefits / Amount ¥4 million / Extraordinary loss Item Costs related to corrections of prior-period financial statements / Amount ¥491 million
Disclosure regarding the going concern assumptionNone ("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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name J.E.T. Korea Co.,Ltd.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End13,470,000
Treasury Shares at Period-End344,748
Factors Behind Changes in Business PerformanceRevenue was recognized following the completion of commissioning for cleaning equipment supplied to a Chinese semiconductor manufacturer and a Korean memory manufacturer, while revenue from equipment for a Korean foundry being commissioned in the United States was delayed. On the earnings side, losses narrowed due to sales of high-margin equipment, steady order trends and the absence this period of inventory valuation losses on products that were recognized in the previous fiscal year.
Items this document does not state (14)
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial 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.

Revenue was recognized following the completion of commissioning for cleaning equipment supplied to a Chinese semiconductor manufacturer and a Korean memory manufacturer, while revenue from equipment for a Korean foundry being commissioned in the United States was delayed. On the earnings side, losses narrowed due to sales of high-margin equipment, steady order trends and the absence this period of inventory valuation losses on products that were recognized in the previous fiscal 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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | J.E.T.Co.,LTD. (6228) timely disclosure | Komori