Special loss for the July period to include store impairment of 1,042 million yen. Net sales revised to 198,500 million yen (vs. 196,000 million yen previously), operating income 9,000 million yen (vs. 10,900 million yen previously), ordinary income 9,100 million yen (vs. 11,000 million yen previously), and net income attributable to owners of the parent 4,900 million yen (vs. 7,000 million yen previously) lowering. Earnings per share after the stock split revised to 96.16 yen. Formal figures will be disclosed in the Financial Summary to be released on September 11, 2026.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3539","jir_company_name":"JM Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-03","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3539-20260903-01.pdf","jir_short_summary":"Special loss for the July period to include store impairment of 1,042 million yen. Net sales revised to 198,500 million yen (vs. 196,000 million yen previously), operating income 9,000 million yen (vs. 10,900 million yen previously), ordinary income 9,100 million yen (vs. 11,000 million yen previously), and net income attributable to owners of the parent 4,900 million yen (vs. 7,000 million yen previously) lowering. Earnings per share after the stock split revised to 96.16 yen. Formal figures will be disclosed in the Financial Summary to be released on September 11, 2026.","jir_summary":"### Key earnings points\nFor the July period's consolidated results, it is indicated that a store impairment of 1,042 million yen will be recognized as a special loss. Net sales are expected to increase due to new store openings and solid performance at existing stores, but profit levels are likely to be below previous forecasts due to rising raw material costs and competitive environment. Net income attributable to owners of the parent is expected to decrease significantly. The formal figures will be disclosed in the Financial Summary to be released on September 11, 2026.\n\n### Outlook and impact\nThe revision is driven by anticipated decreases in operating income and ordinary income due to higher material costs and prudent pass-through of prices. Sales are expected to rise from four new stores, but net income is likely to be pressured overall by the special losses. The EPS figures based on the post-split presentation are 96.16 yen, and investors should watch the official values in the Financial Summary.","jir_financial_highlights":"Net sales: 198,500\u767e\u4e07\u5186 (Previous forecast (A) 196,000\u767e\u4e07\u5186 \u2192 This revised forecast (B) 198,500\u767e\u4e07\u5186, net change 2,500\u767e\u4e07\u5186, change rate 1.3%)\nOperating income: 9,000\u767e\u4e07\u5186 (Previous forecast 10,900\u767e\u4e07\u5186 \u2192 This revised 9,000\u767e\u4e07\u5186, net change \u25b31,900\u767e\u4e07\u5186, change rate \u25b317.4%)\nOrdinary income: 9,100\u767e\u4e07\u5186 (Previous forecast 11,000\u767e\u4e07\u5186 \u2192 This revised 9,100\u767e\u4e07\u5186, net change \u25b31,900\u767e\u4e07\u5186, change rate \u25b317.3%)\nNet income attributable to owners of the parent: 4,900\u767e\u4e07\u5186 (Previous forecast 7,000\u767e\u4e07\u5186 \u2192 This revised 4,900\u767e\u4e07\u5186, net change \u25b32,100\u767e\u4e07\u5186, change rate \u25b330.0%)\nEarnings per share: 96.16\u5186 (Compared on a post-split basis)","jir_category":"","jir_hashtags":"#JM Holdings, #EarningsRevision, #SpecialLoss","jir_key_figures":"Net sales: 198,500\u767e\u4e07\u5186\uff08previous forecast 196,000\u767e\u4e07\u5186, increase\uff09\nOperating income: 9,000\u767e\u4e07\u5186\uff08previous 10,900\u767e\u4e07\u5186, decrease\uff09\nOrdinary income: 9,100\u767e\u4e07\u5186\uff08previous 11,000\u767e\u4e07\u5186, decrease\uff09","jir_meta_title":"\u3010JM Holdings\u3011Notice of Special Loss Recognition and Revision of Earnings Guidance | FY2026 July Period","jir_meta_description":"JM Holdings announces recognition of a special loss and revision of earnings guidance for the FY2026 July period. Net sales are expected to rise, but operating income, ordinary income, and net income are revised downward. Official Financial Summary will be released on September 11.","jir_og_title":"\u3010JM Holdings\u3011Notice of Special Loss Recognition and Revision of Earnings Guidance","jir_og_description":"JM Holdings revises its special loss and earnings guidance for the July period. Sales are expected to rise due to new store openings, but profits are significantly downward revised. The Financial Summary will be released on September 11.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16780,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-110642","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n