Company profile

JMS CO.,LTD.

EDINET
E02303
Securities
7702
Industry
Precision Instruments
Latest annual securities report
2026-06-22 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-06-25 Amended Extraordinary Report PDF HTML
Compare this company

Industry position

Precision Instruments

View details
Profitability Weak Current Bottom 13% 5-year trend Broadly stable
Financial strength Weak Based on Equity ratio Current Bottom 27% 5-year trend Broadly stable
Growth Weak Current Bottom 15% 5-year trend Deteriorating
Cash generation Weak Current Bottom 22% 5-year trend Deteriorating

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated Japanese GAAP

Revenue reached ¥85.69 billion, down 4.7% year over year. Operating income was ¥381 million, down 56.3% year over year. Operating margin was 0.4%. Net income moved into a loss of -¥783 million. ROE was -1.9%; equity ratio was 50.2%; free cash flow was -¥666 million.

Revenue ¥85.69B down 4.7% year over year
Operating income ¥381M down 56.3% year over year
Net income -¥783M down 979.8% year over year
Total assets¥97.88B
Total equity—
Operating cash flow¥1.58B
Free cash flow-¥666M

Industry position details

Precision Instruments

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 90% / ROE Bottom 91%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 76%

Growth Weak

Revenue growth Bottom 88% / 3-year revenue CAGR Bottom 89%

Cash generation Weak

Operating cash flow margin Bottom 86% / Free cash flow margin Bottom 76%

Profitability Industry position history Broadly stable
2026 Bottom 13% 2025 Bottom 19% 2024 Bottom 16% 2023 Bottom 20% 2022 Bottom 19%
Financial strength Industry position history Broadly stable
2026 Bottom 27% 2025 Bottom 27% 2024 Bottom 28% 2023 Bottom 35% 2022 Bottom 37%
Growth Industry position history Deteriorating
2026 Bottom 15% 2025 Top 49% 2024 Bottom 17% 2023 Top 47% 2022 Bottom 30%
Cash generation Industry position history Deteriorating
2026 Bottom 22% 2025 Bottom 22% 2024 Bottom 27% 2023 Bottom 38% 2022 Bottom 40%
Profitability Operating margin 0.4% Industry median 9.9% Bottom 90% Comparison sample 40
Profitability ROE -1.9% Industry median 9.1% Bottom 91% Comparison sample 41
Financial strength Equity ratio 50.2% Industry median 68.2% Bottom 76% Comparison sample 41
Growth Revenue growth -4.7% Industry median +6.1% Bottom 88% Comparison sample 41
Growth 3-year revenue CAGR +0.6% Industry median +5.0% Bottom 89% Comparison sample 36
Cash generation Operating cash flow margin 1.8% Industry median 9.3% Bottom 86% Comparison sample 41
Cash generation Free cash flow margin -0.8% Industry median 3.3% Bottom 76% Comparison sample 41

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2026 Consolidated Japanese GAAP 85693000000 381000000 758000000 -783000000 -783000000 1264000000 97881000000 41276000000 41791000000 33119000000 41791000000 1584000000 -2250000000 2687000000 -666000000 7717000000 -31.97 1701.18 24733466 0.4269572236 0.502 -0.0187360915 -0.0079995096 0.0044461041 0.00884553 -0.0091372691 0.0184845903 -0.00777193 -0.0469236587 -0.5630733945 -0.1651982379 -9.797752809 0.00603326 0.0211107582 0.0797546012 0.2816091954 1.8433772756 0.6 0.4013074269 -9.7589041096 0.0 -0.1064179923 4887
FY2025 Consolidated Japanese GAAP 89912000000 872000000 908000000 89000000 89000000 584000000 97294000000 40504000000 40927000000 34308000000 40927000000 1467000000 -3132000000 -3186000000 -1665000000 5507000000 3.65 126.2 460.630 11392976443.580 1666.51 24733466 0.4206528666 0.501 0.0021746036 0.0009147532 0.0096983717 0.0100987632 0.0009898567 0.0163159534 -0.0185181066 0.0860248822 4.2537313433 0.8606557377 3.4722222222 -0.0229171688 0.0044175031 -0.5328025478 0.2611464968 -1.6672251309 -0.5150136488 -0.4655473602 3.4662162162 0.0 0.0352072686 5469
FY2024 Consolidated Japanese GAAP 82790000000 -268000000 488000000 -36000000 -36000000 2431000000 99576000000 43961000000 40747000000 34623000000 40747000000 3140000000 -4239000000 4775000000 -1099000000 10304000000 -1.48 1657.29 24733466 0.4092050293 0.479 -0.0008835006 -0.0003615329 -0.0032371059 0.0058944317 -0.0004348351 0.0379272859 -0.0132745501 -0.0151434044 -1.3701657459 -0.5225048924 -1.128113879 0.1438417534 0.0528940568 0.2635814889 -0.1484692495 8.0952380952 0.0887230514 0.6290909091 -1.1286956522 0.0 -0.0649557522 5283
FY2023 Consolidated Japanese GAAP 84063000000 724000000 1022000000 281000000 281000000 1957000000 87054000000 35707000000 38700000000 35057000000 38700000000 2485000000 -3691000000 525000000 -1206000000 6325000000 11.5 45.5 523.25 12941786084.50 1575.95 24733466 0.4445516576 0.518 0.0072609819 0.0032278815 0.0086125882 0.0121575485 0.003342731 0.0295611625 -0.0143463831 0.128604801 -0.2612244898 -0.2802816901 -0.6598062954 0.0168078024 0.0433235381 -0.4350988861 -0.0038074517 2.0521042084 -2.6703601108 -0.0712187959 -0.660065031 0.0 0.0543011756 5650
FY2022 Consolidated Japanese GAAP 74484000000 980000000 1420000000 826000000 826000000 2522000000 85615000000 34878000000 37093000000 35182000000 37093000000 4399000000 -3677000000 -499000000 722000000 6810000000 33.83 18.0 608.940 15061196786.040 1512.77 24733466 0.4332535187 0.514 0.0222683525 0.0096478421 0.0131571881 0.0190644971 0.01108963 0.0590596638 0.009693357 0.0099936269 -0.5392571697 -0.4685628743 -0.5241935484 0.0384624715 0.0600120024 0.1765177855 -0.1310366041 0.0672897196 0.4795081967 0.0945033751 -0.5243919584 0.0 -0.0437187723 5359
FY2021 Consolidated Japanese GAAP 73747000000 2127000000 2672000000 1736000000 1736000000 2910000000 82444000000 34091000000 34993000000 34772000000 34993000000 3739000000 -3251000000 -535000000 488000000 6222000000 71.13 13.7 974.481 24102292681.146 1426.75 24733466 0.4244456843 0.504 0.049609922 0.0210567173 0.0288418512 0.0362319823 0.0235399406 0.0507003675 0.0066172183 -0.024794372 -0.080812446 -0.1699285492 -0.1219018715 0.0255249279 0.0777024946 0.0488078541 0.0266467066 0.549283909 1.1688888889 0.0356191744 -0.1231508876 0.0 -0.1070745698 5604
FY2020 Consolidated Japanese GAAP 75622000000 2314000000 3219000000 1977000000 1977000000 945000000 80392000000 34096000000 32470000000 33435000000 32470000000 3565000000 -3340000000 -1187000000 225000000 6008000000 81.12 10.8 876.096 21668890628.736 1326.12 24733466 0.40389591 0.486 0.0608869726 0.0245919992 0.030599561 0.0425669779 0.0261431858 0.047142366 0.0029753246 0.0123969155 0.5827633379 0.6423469388 0.7043103448 -0.0039400322 0.0178683386 -0.1810245807 -0.0865322056 0.0341741253 -0.8240813135 -0.167405765 0.7045597815 0.0 -0.0219728845 6276
FY2019 Consolidated Japanese GAAP 74696000000 1462000000 1960000000 1160000000 1160000000 727000000 80710000000 35420000000 31900000000 31821000000 31900000000 4353000000 -3074000000 -1229000000 1279000000 7216000000 47.59 14.1 671.019 16596625621.854 1303.08 24733466 0.3952422253 0.472 0.0363636364 0.0143724446 0.0195726679 0.0262396915 0.0155296134 0.0582762129 0.0171227375 0.0342411697 1.5514834206 0.6925734024 0.8383518225 0.0039056669 0.0111255507 0.6327831958 0.0402747424 -1.8654929577 3.3817504655 -0.0005540166 0.8367425704 0.0234449761 6417
FY2018 Consolidated Japanese GAAP 72223000000 573000000 1158000000 631000000 631000000 880000000 80396000000 36177000000 31549000000 31044000000 31549000000 2666000000 -3203000000 1420000000 -537000000 7220000000 25.91 24.2 627.022 1289.55 0.3924200209 0.464 0.0200006339 0.0078486492 0.0079337607 0.0160336735 0.008736829 0.0369134486 -0.0074353045 0.018042654 -0.4819168174 -0.1873684211 -0.4661590525 0.0184572898 0.0157110203 -0.4297326203 0.3339571637 1.2049689441 -3.0074626866 0.1400600032 0.0680131904 0.0148915507 6270
FY2017 Consolidated Japanese GAAP 70943000000 1106000000 1425000000 1182000000 1182000000 640000000 78939000000 34620000000 31061000000 30803000000 31061000000 4675000000 -4809000000 644000000 -134000000 6333000000 24.26 13.85 336.0010 634.65 0.3934810423 0.471 0.0380541515 0.0149735872 0.0155899807 0.0200865484 0.0166612633 0.0658979744 -0.0018888403 -0.0527166148 -0.2222222222 0.0416666667 0.5676392573 0.0081480441 0.00498269 0.0329209015 0.2310521266 -0.813116657 0.9224537037 0.0586760281 0.5671834625 -0.088387192 6178

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp