For the cumulative third quarter, net sales were 687,040 thousand yen (YoY +52.1%), operating income was 117,669 thousand yen, and quarterly net income was 107,521 thousand yen. Full-year outlook remains unchanged at net sales of 990 million yen and net income of 143 million yen. Dividends are as expected for the fiscal year ending October 2026: no dividend forecasted for the interim period and an anticipated final dividend of 10 yen.<\/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":"9236","jir_company_name":"Japan M&A Solutions Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/9236-20260911-01.pdf","jir_short_summary":"For the cumulative third quarter, net sales were 687,040 thousand yen (YoY +52.1%), operating income was 117,669 thousand yen, and quarterly net income was 107,521 thousand yen. Full-year outlook remains unchanged at net sales of 990 million yen and net income of 143 million yen. Dividends are as expected for the fiscal year ending October 2026: no dividend forecasted for the interim period and an anticipated final dividend of 10 yen.","jir_summary":"### Overview of Performance\nDuring this period, M&A activity in the mid-sized and small business market improved in terms of deal count and deal value. Our advisory division consists of 40 staff, with 57 completed deals. Net sales were 687,040 thousand yen (YoY +52.1%), operating income 117,669 thousand yen, ordinary income 135,319 thousand yen, and quarterly net income 107,521 thousand yen, achieving profitability. As this is a single-segment company, segment information is omitted. The full-year forecast remains net sales of 990 million yen, operating income of 178 million yen, ordinary income of 196 million yen, and net income of 143 million yen, with no changes from the previous forecast. Note there is a significant litigation-related subsequent event (reference attached).\n\n### Financial Position and Outlook\nCurrent assets amount to 736,679 thousand yen, fixed assets 64,028 thousand yen, and net assets 679,890 thousand yen. Equity ratio is 84.3%. The increase in current liabilities is due to higher accrued taxes and bonus provisions, while net assets increased due to higher retained earnings and a decrease in stock acquisition rights. The earnings forecast is unchanged from the June disclosure. However, as a subsequent event, litigation has been initiated, and if future developments affect results, timely disclosure will be made.","jir_financial_highlights":"Net Sales: 687,040 (YoY +52.1%)\nOperating Income: 117,669 (YoY + positive trend (previous period was \u25b378,185))\nOrdinary Income: 135,319 (YoY \u25b373,505 \u2192 +107, etc. (quarterly comparison))\nQuarterly Net Income: 107,521 (YoY substantial black ink (previous period \u25b351,042))\nEarnings per Share (Quarter): 72.72 (YoY value was -33.80)\nEquity Ratio: 84.3 (Decrease of 0.6 points from the previous period)","jir_category":"","jir_hashtags":"#JapanM&A Solutions, Share Buyback, Executive Appointments, Litigation","jir_key_figures":"Net Sales (cumulative for Q3): 687,040 thousand yen\nOperating Income: 117,669 thousand yen\nQuarterly Net Income: 107,521 thousand yen\nEarnings per Share (Quarter): 72.72 yen\nEquity Ratio: 84.3%","jir_meta_title":"Japan M&A Solutions - Fiscal Year Ending October 2026 Q3 Financial Summary | Net Sales 687 million yen, up 52.1% YoY","jir_meta_description":"Summary of Japan M&A Solutions' FY ending October 2026 Q3 Financial Summary. Explain trends in net sales and profits, full-year outlook, financial position, and significant subsequent events. Litigation impact to be determined.","jir_og_title":"Japan M&A Solutions Q3 Financial Summary: Net Sales Up 52.1% to 687 million yen","jir_og_description":"Growth in M&A activity for mid-sized and small businesses. Cumulative Q3 net sales: 687,040 thousand yen; net income: 107,521 thousand yen. Full-year forecast unchanged.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":61319,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-112957","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n