Income Statement JSS Corporation

Stocks

6074

JP3386470003

Personal Services

Delayed Japan Exchange Other stock markets 21:52:01 2026-07-30 EDT			5-day change	1st Jan Change
516.00 ^JPY	-0.96%		+0.58%	-4.97%

07-22	JSS Corporation signed a basic agreement to acquire Business of three "FASTGYM24" gyms from TIPNESS Limited.	CI
03-03	IMPLANET Receives FDA Clearance for the Swingo Anterior Cervical Cage	CI

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Published financial data: JSS CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2025	2026
Revenues	8.38B	8.54B
Total Revenues	8.38B	8.54B
Cost of Goods Sold, Total	7.14B	7.08B
Gross Profit	1.24B	1.46B
Selling General & Admin Expenses, Total	981M	1.01B
Provision for Bad Debts	-2M	-2M
Depreciation & Amortization - (IS)	7M	18M
Other Operating Expenses, Total	986M	1.02B
Operating Income	254M	436M
Interest Expense, Total	-16M	-19M
Interest And Investment Income	1M	2M
Net Interest Expenses	-15M	-17M
Other Non Operating Income (Expenses)	13M	8M
EBT, Excl. Unusual Items	252M	427M
Gain (Loss) On Sale Of Investments	-	45M
Asset Writedown	-	-106M
Legal Settlements	-	-52M
Other Unusual Items	-	34M
EBT, Incl. Unusual Items	252M	348M
Income Tax Expense	60M	106M
Earnings From Continuing Operations	192M	242M
Net Income to Company	192M	242M
Net Income - (IS)	192M	242M
Net Income to Common Incl Extra Items	192M	242M
Net Income to Common Excl. Extra Items	192M	242M
Per Share Items
Net EPS - Basic	49.46	60.12
Basic EPS - Continuing Operations	49.46	60.12
Basic Weighted Average Shares Outstanding	3.88M	4.02M
Net EPS - Diluted	49.46	60.12
Diluted EPS - Continuing Operations	49.46	60.12
Diluted Weighted Average Shares Outstanding	3.88M	4.02M
Normalized Basic EPS	40.57	66.3
Normalized Diluted EPS	40.57	66.3
Dividend Per Share	17.5	20
Payout Ratio	28.65	33.06
Supplemental Items
EBITDA	489M	680M
EBITA	256M	439M
EBIT	254M	436M
EBITDAR	567M	754M
Effective Tax Rate - (Ratio)	23.81	30.46
Normalized Net Income	158M	267M
Non-Cash Pension Expense	-1.67M	-186K
Supplemental Operating Expense Items
General and Administrative Expenses	124M	122M
Net Rental Expense, Total	78M	74M
Imputed Operating Lease Interest Expense	-	4.91M
Imputed Operating Lease Depreciation	-	69.09M

Fiscal Period: March	2025	2026
Assets
Cash And Equivalents	1.07B	1.13B
Total Cash And Short Term Investments	1.07B	1.13B
Accounts Receivable, Total	108M	102M
Total Receivables	108M	102M
Inventory	133M	157M
Prepaid Expenses	111M	110M
Other Current Assets, Total	31M	34M
Total Current Assets	1.45B	1.54B
Net Property Plant And Equipment	4.92B	4.72B
Long-term Investments	910M	839M
Goodwill	25M	22M
Other Intangibles, Total	56M	46M
Loans Receivable Long-Term	16M	14M
Deferred Tax Assets Long-Term	140M	165M
Other Long-Term Assets, Total	2M	2M
Total Assets	7.52B	7.34B
Liabilities
Accounts Payable, Total	140M	101M
Accrued Expenses, Total	390M	394M
Short-term Borrowings	-	330M
Current Portion of Long-Term Debt	563M	601M
Current Portion of Leases	12M	12M
Current Income Taxes Payable	311M	460M
Other Current Liabilities	583M	606M
Total Current Liabilities	2B	2.5B
Long-Term Debt	1.91B	1.08B
Long-Term Leases	24M	46M
Pension & Other Post Retirement Benefits	53M	43M
Deferred Tax Liability Non Current	42M	44M
Other Non Current Liabilities	481M	437M
Total Liabilities	4.51B	4.16B
Common Stock, Total	330M	330M
Additional Paid In Capital	125M	125M
Retained Earnings	2.6B	2.76B
Treasury Stock	-45M	-45M
Comprehensive Income and Other	3M	13M
Total Common Equity	3.01B	3.18B
Total Equity	3.01B	3.18B
Total Liabilities And Equity	7.52B	7.34B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.03M	4.03M
ECS Total Common Shares Outstanding	4.03M	4.03M
Book Value / Share	747.7	790.43
Tangible Book Value	2.93B	3.11B
Tangible Book Value Per Share	727.58	773.54
Total Debt	2.51B	2.07B
Net Debt	1.44B	941M
Debt Equivalent of Unfunded Proj. Benefit Obligation	53.76M	43.4M
Debt Equivalent Oper. Leases	624M	592M
Inventories - Finished Goods, Total	133M	157M
Full Time Employees	498	467
Accumulated Allowance for Doubtful Accounts (Supple)	1M	1M

Fiscal Period: March	2025	2026
Net Income	252M	348M
Depreciation & Amortization - CF	233M	241M
Amortization of Goodwill and Intangible Assets - (CF)	2M	3M
Depreciation & Amortization, Total	235M	244M
(Gain) Loss From Sale Of Asset	-	106M
Other Operating Activities, Total	-121M	-17M
Change In Accounts Receivable	-4M	6M
Change In Inventories	-10M	-23M
Change In Accounts Payable	-143M	-4M
Change in Other Net Operating Assets	-85M	26M
Cash from Operations	124M	686M
Capital Expenditure	-55M	-100M
Cash Acquisitions	131M	-
Sale (Purchase) of Intangible assets	-46M	-2M
Net (Increase) Decrease in Loans Originated / Sold - Investing	2M	2M
Other Investing Activities, Total	-15M	33M
Cash from Investing	17M	-67M
Short Term Debt Issued, Total	-	330M
Long-Term Debt Issued, Total	892M	200M
Total Debt Issued	892M	530M
Long-Term Debt Repaid, Total	-666M	-989M
Total Debt Repaid	-666M	-989M
Repurchase of Common Stock	-101M	-
Common Dividends Paid	-55M	-80M
Common & Preferred Stock Dividends Paid	-55M	-80M
Other Financing Activities, Total	-12M	-14M
Cash from Financing	58M	-553M
Miscellaneous Cash Flow Adjustments	-	-1M
Net Change in Cash	199M	65M
Supplemental Items
Cash Interest Paid	16M	20M
Cash Income Tax Paid (Refund)	120M	18M
Levered Free Cash Flow	-	520M
Unlevered Free Cash Flow	-	532M
Change In Net Working Capital	-	-117M
Net Debt Issued / Repaid	226M	-459M

Fiscal Period: March	2025	2026
Profitability
Return on Assets	-	3.67
Return on Total Capital	-	5.06
Return On Equity %	-	7.82
Return on Common Equity	-	7.82
Margin Analysis
Gross Profit Margin %	14.8	17.07
SG&A Margin	11.7	11.78
EBITDA Margin %	5.83	7.96
EBITA Margin %	3.05	5.14
EBIT Margin %	3.03	5.1
Income From Continuing Operations Margin %	2.29	2.83
Net Income Margin %	2.29	2.83
Net Avail. For Common Margin %	2.29	2.83
Normalized Net Income Margin	1.88	3.12
Levered Free Cash Flow Margin	-	6.08
Unlevered Free Cash Flow Margin	-	6.22
Asset Turnover
Asset Turnover	-	1.15
Fixed Assets Turnover	-	1.77
Receivables Turnover (Average Receivables)	-	81.34
Inventory Turnover (Average Inventory)	-	48.85
Short Term Liquidity
Current Ratio	0.73	0.61
Quick Ratio	0.59	0.49
Operating Cash Flow to Current Liabilities	0.06	0.27
Days Sales Outstanding (Average Receivables)	-	4.49
Days Outstanding Inventory (Average Inventory)	-	7.47
Average Days Payable Outstanding	-	6.19
Cash Conversion Cycle (Average Days)	-	5.77
Long Term Solvency
Total Debt/Equity	83.39	65.15
Total Debt / Total Capital	45.47	39.45
LT Debt/Equity	64.29	35.51
Long-Term Debt / Total Capital	35.05	21.5
Total Liabilities / Total Assets	59.97	56.65
EBIT / Interest Expense	15.88	22.95
EBITDA / Interest Expense	30.56	35.79
(EBITDA - Capex) / Interest Expense	27.12	30.53
Total Debt / EBITDA	5.13	3.05
Net Debt / EBITDA	2.95	1.38
Total Debt / (EBITDA - Capex)	5.78	3.57
Net Debt / (EBITDA - Capex)	3.32	1.62
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	1.91
Gross Profit, 1 Yr. Growth %	-	17.58
EBITDA, 1 Yr. Growth %	-	39.06
EBITA, 1 Yr. Growth %	-	71.48
EBIT, 1 Yr. Growth %	-	71.65
Earnings From Cont. Operations, 1 Yr. Growth %	-	26.04
Net Income, 1 Yr. Growth %	-	26.04
Normalized Net Income, 1 Yr. Growth %	-	69.44
Diluted EPS Before Extra, 1 Yr. Growth %	-	21.56
Accounts Receivable, 1 Yr. Growth %	-	-5.56
Inventory, 1 Yr. Growth %	-	18.05
Net Property, Plant and Equip., 1 Yr. Growth %	-	-4.15
Total Assets, 1 Yr. Growth %	-	-2.39
Tangible Book Value, 1 Yr. Growth %	-	6.32
Common Equity, 1 Yr. Growth %	-	5.71
Cash From Operations, 1 Yr. Growth %	-	453.23
Capital Expenditures, 1 Yr. Growth %	-	81.82
Dividend Per Share, 1 Yr. Growth %	-	14.29