Company profile

JSS CORPORATION

EDINET
E27506
Securities
6074
Industry
Services
Latest annual securities report
2026-06-25 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-07-03 Extraordinary Report PDF HTML
Compare this company

Industry position

Services

View details
Profitability Below average Current Bottom 39% 5-year trend Broadly stable
Financial strength Below average Based on Equity ratio Current Bottom 40% 5-year trend Improving
Growth Weak Current Bottom 26% 5-year trend Deteriorating
Cash generation Above average Current Top 37% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2025/04/01 - 2025/09/30

Standalone · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥4.34 billion, up 3.2% year over year. Operating income was ¥247.27 million, up 18.0% year over year. Net income was ¥159.59 million, up 6.5% year over year.

Revenue ¥4.34B up 3.2% year over year
Operating income ¥247.27M up 18.0% year over year
Net income ¥159.59M up 6.5% year over year
Operating cash flow ¥423.84M
Free cash flow ¥369.03M
Total assets ¥7.5B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Standalone · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Standalone Japanese GAAP

Revenue reached ¥8.05 billion, up 2.0% year over year. Operating income was ¥419.26 million, up 146.5% year over year. Operating margin was 5.2%. Net income was ¥242.55 million, up 25.9% year over year. ROE was 8.0%; equity ratio was 47.4%; free cash flow was ¥618.5 million.

Revenue ¥8.05B up 2.0% year over year
Operating income ¥419.26M up 146.5% year over year
Net income ¥242.55M up 25.9% year over year
Total assets¥6.4B
Total equity—
Operating cash flow¥686.07M
Free cash flow¥618.5M

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Below average

Operating margin Bottom 66% / ROE Bottom 59%

Financial strength Below average
Based on Equity ratio

Equity ratio Bottom 61%

Growth Weak

Revenue growth Bottom 71% / 3-year revenue CAGR Bottom 81%

Cash generation Above average

Operating cash flow margin Top 47% / Free cash flow margin Top 29%

Profitability Industry position history Broadly stable
2026 Bottom 39% 2025 Bottom 27% 2024 Bottom 39% 2023 Bottom 43% 2022 Bottom 31%
Financial strength Industry position history Improving
2026 Bottom 40% 2025 Bottom 37% 2024 Bottom 37% 2023 Bottom 27% 2022 Bottom 22%
Growth Industry position history Deteriorating
2026 Bottom 26% 2025 Bottom 18% 2024 Bottom 36% 2023 Bottom 32% 2022 Bottom 45%
Cash generation Industry position history Broadly stable
2026 Top 37% 2025 Bottom 32% 2024 Bottom 34% 2023 Top 31% 2022 Top 44%
Profitability Operating margin 5.2% Industry median 7.4% Bottom 66% Comparison sample 321
Profitability ROE 8.0% Industry median 10.2% Bottom 59% Comparison sample 324
Financial strength Equity ratio 47.4% Industry median 55.5% Bottom 61% Comparison sample 324
Growth Revenue growth +2.0% Industry median +6.8% Bottom 71% Comparison sample 307
Growth 3-year revenue CAGR -0.1% Industry median +6.9% Bottom 81% Comparison sample 243
Cash generation Operating cash flow margin 8.5% Industry median 7.9% Top 47% Comparison sample 320
Cash generation Free cash flow margin 7.7% Industry median 2.9% Top 29% Comparison sample 320

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 Standalone Japanese GAAP 8050728000 419261000 416626000 242547000 242547000 252100000 6397328000 3364525000 3032802000 3032802000 3032802000 686071000 -67574000 -553473000 618497000 1127063000 45.63 11.13 507.8619 2044680449.6664 753.37 20.0 4026056 0.4740732381 0.474 0.0799745582 0.0379137978 0.0520774022 0.0517501026 0.0301273376 0.0852185045 0.0768249778 0.4383081306 0.0204405547 1.4649507023 1.3893215576 0.259297526 -0.0142983357 0.0352206208 4.5304222355 -4.8956531765 -10.4570354549 3.3740947666 0.0612256235 0.555744971 0.1428571429 0.0 -0.0588235294 0.0269109009 448 4650976
FY2025 Standalone Japanese GAAP 7889463000 170089000 174370000 192605000 192605000 195386000 6490126000 3560507000 2929619000 2929619000 2929619000 124054000 17346000 58525000 141400000 1062039000 29.33 14.35 420.8855 1694508592.5880 727.74 17.5 4026056 0.4513963211 0.451 0.0657440439 0.0296766195 0.0215590085 0.022101631 0.0244129417 0.0157240106 0.0179226393 0.5966587112 -0.029778959 -0.5638721224 -0.5707117956 -0.1187465112 0.0225770869 0.040063264 -0.4786003993 1.3108825005 1.0980301837 -0.2236272093 0.2319023144 -0.4809768183 0.2068965517 0.0 -0.0144927536 -0.0313146855 476 4529094
FY2024 Standalone Japanese GAAP 8131614000 389998000 406184000 218558000 6346833000 3530062000 2816770000 2816770000 2816770000 237925000 -55796000 -597010000 182129000 862113000 56.51 8.97 506.8947 2040786448.3032 728.29 14.5 4026056 0.4438071712 0.444 0.0775917097 0.0344357572 0.0479607124 0.0499512151 0.026877567 0.029259259 0.0223976446 0.2565917537 0.0072452764 -0.0833562495 -0.0554673203 -0.0697244817 -0.0930457773 0.0631495196 -0.7036797637 -0.3031272625 0.2415453414 -0.7603928353 -0.3248898195 -0.0696410932 0.2083333333 0.0 -0.0262096774 0.091723831 483 4675506
FY2023 Standalone Japanese GAAP 8073122000 425463000 430037000 234939000 6997964000 4348505000 2649458000 2649458000 2649458000 802932000 -42817000 -787140000 760115000 1276996000 60.74 9.05 549.6970 2213110905.0320 685.03 12.0 4026056 0.3786041197 0.379 0.0886743628 0.0335724791 0.0527011731 0.0532677445 0.0291013811 0.0994574342 0.0941537859 0.1975633849 0.0692796094 0.4696070575 0.5074630528 1.0891637618 -0.0356343087 0.0766079992 0.1152576838 0.8077946913 -4.5750802116 0.5288373543 -0.0207243595 1.0887207703 0.0909090909 0.0 -0.0350194553 0.0239658803 496 4282682
FY2022 Standalone Japanese GAAP 7550057000 289508000 285272000 112456000 7256546000 4795614000 2460931000 2460931000 2460931000 719952000 -222767000 -141189000 497185000 1304021000 29.08 14.44 419.9152 1690602110.4512 636.29 11.0 4026056 0.339132557 0.339 0.045696527 0.0154971801 0.038345141 0.0377840856 0.014894722 0.0953571609 0.0658518207 0.3782668501 0.1625323428 2.553902433 2.1669442039 1.2552106028 0.0320309427 0.0342514516 2.6452623569 0.3621176935 -1.1289829559 1.6318916652 0.3755118531 1.2552444483 0.0476190476 0.0 0.0058708415 0.030939936 514 4182446
FY2021 Standalone Japanese GAAP 6494492000 81462000 90078000 -440640000 7031326000 4651894000 2379432000 2379432000 2379432000 -437591000 -349229000 1094633000 -786820000 948026000 -113.93 615.21 10.5 4026056 0.3384044489 0.338 -0.185187053 -0.0626681226 0.0125432443 0.013869907 -0.0678482628 -0.0673787881 -0.121151893 -0.0921618538 -0.2341743217 -0.7822226856 -0.7696167697 -3.3707402107 0.0492662192 -0.1704723649 -1.6939621199 -0.1499030303 4.8106532153 -3.4071637919 0.480797797 -3.3804847472 -0.2363636364 0.0 -0.0229445507 -0.1031609463 511 4056925
FY2020 Standalone Japanese GAAP 8480379000 374061000 390992000 185866000 6701184000 3832765000 2868418000 2868418000 2868418000 630569000 -303703000 -287256000 326866000 640213000 47.86 8.82 422.1252 1699499694.2112 741.64 13.75 4026056 0.4280464467 0.428 0.0647973901 0.0277362926 0.0441089956 0.0461054866 0.0219171808 0.0743562287 0.0385437962 0.2872962808 -0.0285209159 -0.2079811471 -0.1957660639 -0.4156847704 -0.0022605971 0.0254340658 0.21381149 0.2809789197 -28.9193833976 2.3659008763 0.0659503865 -0.3950960566 -0.0833333333 0.0 0.0 0.0088044384 523 4523582
FY2019 Standalone Japanese GAAP 8729348000 472288000 486167000 318092000 6716367000 3919095000 2797272000 2797272000 2797272000 519495000 -422384000 -9601000 97111000 600603000 79.12 8.09 640.0808 2577001145.3248 707.73 15.0 4026056 0.416485877 0.416 0.1137150767 0.0473607234 0.054103468 0.055693392 0.0364393767 0.0595113175 0.0111246567 0.1895854398 0.0008072406 -0.143794665 -0.1291699506 -0.1230902404 0.0174681063 0.0828360656 -0.0841594195 0.1930011597 -1.1021687311 1.2155274685 0.1705538762 -0.1219620464 0.2 0.0077071291 523 4484102
FY2018 Standalone Japanese GAAP 8722307000 551606000 558280000 362742000 6601059000 4017776000 2583283000 2583283000 2583283000 567233000 -523401000 93972000 43832000 513093000 90.11 10.07 907.4077 641.7 12.5 0.3913437223 0.391 0.140418994 0.0549520918 0.0632408375 0.0640060021 0.0415878506 0.0650324507 0.005025276 0.138719343 0.0243562003 -0.0286643047 0.0359794467 0.0623762608 0.1116030382 0.1400934395 -0.1556268421 0.3156609272 -0.4819510904 1.4710737584 0.3671943489 0.0623673662 -0.375 0.0 519
FY2017 Standalone Japanese GAAP 8514916000 567884000 538891000 341444000 5938324000 3672471000 2265852000 2265852000 2265852000 671780000 -764827000 181396000 -93047000 375289000 84.82 8.84 749.8088 562.85 20.0 0.3815642259 0.382 0.150691219 0.0574983783 0.0666928482 0.0632878821 0.0400995148 0.0788944953 -0.01092753 0.2357934449 0.0580595233 0.271344139 0.1984676971 0.1960263694 0.1287527127 0.1562433822 0.3251666864 -5.3047316792 1.405004845 -1.2412856884 0.3079006064 -0.4019179241 0.3333333333 0.0097276265 519

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