{"id":27177,"date":"2026-02-10T19:21:05","date_gmt":"2026-02-10T10:21:05","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7942-20260210-01_wp_financial_summary\/"},"modified":"2026-02-10T19:21:05","modified_gmt":"2026-02-10T10:21:05","slug":"7942-20260210-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7942\/ir\/7942-20260210-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year March 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of the fiscal year ending March 2026, net sales totaled 108,640 million yen (0.3% YoY increase), operating income was 6,108 million yen (6.4% YoY increase), and net income attributable to owners of parent was 5,634 million yen (14.8% YoY increase).<\/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":"7942","jir_company_name":"JSP Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/7942-20260210-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales totaled 108,640 million yen (0.3% YoY increase), operating income was 6,108 million yen (6.4% YoY increase), and net income attributable to owners of parent was 5,634 million yen (14.8% YoY increase).","jir_summary":"### Overview of Results\nFor the cumulative consolidated period of the third quarter of the fiscal year ending March 2026, net sales totaled 108,640 million yen (0.3% YoY increase), operating income was 6,108 million yen (6.4% YoY increase), ordinary income was 6,530 million yen (1.3% YoY increase), and net income attributable to owners of parent was 5,634 million yen (14.8% YoY increase). The extrusion business saw a profit increase due to strong performance of high value-added products despite a sales decline, while the beads business maintained sales at the previous year level but profit decreased due to higher personnel expenses. The financial position recorded total assets of 160,534 million yen, net assets of 108,552 million yen, and an equity ratio of 64.7%.\n\n### Dividends and Earnings Guidance\nAn annual dividend of 90 yen (forecast) is expected. Full-year earnings guidance for the fiscal year ending March 2026 forecasts net sales of 143,000 million yen (0.5% YoY increase), operating income of 7,000 million yen (1.6% YoY increase), ordinary income of 7,400 million yen (1.2% YoY increase), and net income attributable to owners of parent of 5,800 million yen (14.5% YoY increase). It is noted that there is a revision from the most recently published earnings forecast; details are provided in other separately published materials.","jir_financial_highlights":"Net Sales: 108,640 million yen (0.3% YoY increase)\nOperating Income: 6,108 million yen (6.4% YoY increase)\nOrdinary Income: 6,530 million yen (1.3% YoY increase)\nNet Income Attributable to Owners of Parent: 5,634 million yen (14.8% YoY increase)\nQuarterly Net Income per Share: 215.00 yen (Unknown)\nTotal Assets: 160,534 million yen (Increase from previous fiscal year-end (unknown %))\nNet Assets: 108,552 million yen (Increase from previous fiscal year-end (unknown %))\nEquity Ratio: 64.7% (0.9 points decrease from previous fiscal year-end)\nAnnual Dividend (Forecast): 90.00 yen (Unknown)\nFiscal Year March 2026 Full-Year Earnings Guidance Net Sales: 143,000 million yen (0.5% YoY increase)\nFiscal Year March 2026 Full-Year Earnings Guidance Operating Income: 7,000 million yen (1.6% YoY increase)\nFiscal Year March 2026 Full-Year Earnings Guidance Net Income Attributable to Owners of Parent: 5,800 million yen (14.5% YoY increase)","jir_category":"","jir_hashtags":"#JSPCorporation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 108,640 million yen (0.3% YoY increase)\nOperating Income: 6,108 million yen (6.4% YoY increase)\nNet Income Attributable to Owners of Parent: 5,634 million yen (14.8% YoY increase)","jir_meta_title":"JSP Corporation FY March 2026 Q3 Financial Summary Net Sales 108,640 million yen, Net Income 5,634 million yen (14.8% increase)","jir_meta_description":"JSP Corporation's FY March 2026 Q3 Financial Summary reports net sales of 108,640 million yen (0.3% YoY increase), operating income of 6,108 million yen (6.4% YoY increase), and net income attributable to owners of parent of 5,634 million yen (14.8% YoY increase). Annual dividend forecast is 90 yen.","jir_og_title":"JSP Corporation Announces FY 2026 Q3 Financial Summary","jir_og_description":"JSP Corporation announced its FY March 2026 Q3 Financial Summary reporting net sales of 108,640 million yen and net income of 5,634 million yen (14.8% YoY increase).","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY March 2025 Q3\\\",\\\"FY March 2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[108290,108640],\\\"borderColor\\\":\\\"#007bff\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY March 2025 Q3\\\",\\\"FY March 2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[5739,6108],\\\"borderColor\\\":\\\"#28a745\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY March 2025 Q3\\\",\\\"FY March 2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[4906,5634],\\\"borderColor\\\":\\\"#dc3545\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue by Business (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Extrusion Business\\\",\\\"Beads Business\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"FY March 2025 Q3\\\",\\\"data\\\":[37536,71104],\\\"backgroundColor\\\":[\\\"#007bff\\\",\\\"#28a745\\\"]},{\\\"label\\\":\\\"FY March 2026 Q3\\\",\\\"data\\\":[37619,71699],\\\"backgroundColor\\\":[\\\"#0056b3\\\",\\\"#1e7e34\\\"]}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"dividend_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Annual Dividend Trend (Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY March 2025\\\",\\\"FY March 2026 (Forecast)\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Annual Dividend\\\",\\\"data\\\":[80,90],\\\"backgroundColor\\\":\\\"#ffc107\\\"}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":false}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":16864,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-27177","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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