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Jerash Holdings Reports Financial Results for Fiscal 2027 First Quarter

(Very Positive)
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Jerash Holdings (NASDAQ:JRSH) reported fiscal 2027 Q1 record revenue of $50.2 million, up 26.7% year over year, driven mainly by higher shipments to two major U.S. customers and contributions from a strategic partner in Korea.

Gross profit rose 35.7% to $8.3 million, expanding gross margin to 16.4%. Operating income increased to $2.6 million, up 174.4%, and net income attributable to common stockholders grew to $1.68 million, or $0.13 per diluted share, versus $0.03 a year earlier.

Operating cash flow was $2.5 million, and cash, cash equivalents and restricted cash reached $14.1 million, with total stockholders' equity of $66.0 million at June 30, 2026. For fiscal 2027 Q2, Jerash expects revenue of $49–$51 million and gross margin of 14–15%, and declared a quarterly dividend of $0.05 per share.

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Positive

  • Revenue up 26.7% year over year to $50.2 million
  • Gross profit up 35.7% to $8.3 million; margin 16.4%
  • Operating income up 174.4% to $2.6 million
  • Net income attributable to stockholders up to $1.68 million; EPS $0.13
  • Operating cash flow of $2.53 million versus prior-year use of cash
  • Quarterly dividend maintained at $0.05 per share, payable August 24, 2026

Negative

  • Interest expense increased to $549,353 from $355,848 year over year
  • Total other expenses, net rose to $545,507 from $306,534
  • Q2 gross margin outlook 14–15%, below Q1 actual 16.4%
  • Management flagged geopolitical and logistics risks that could affect exports and costs

News Explained

The board approved a $0.05 quarterly dividend on August 7, 2026, payable on August 24, 2026 to common stockholders of record on August 17, 2026, establishing a scheduled cash distribution rather than only an announced amount.

Market Context

4.37% was the average move across five tag-matched earnings events. That record frames the current r...
Analysis

4.37% was the average move across five tag-matched earnings events. That record frames the current results as another earnings datapoint, while the second-quarter margin goal and geopolitical logistics exposure remained risks to monitor.

Key Figures

Revenue: $50.2 million Gross Profit: $8.3 million Gross Margin: 16.4% +5 more
8 metrics
Revenue $50.2 million Fiscal 2027 first quarter; up 26.7% year over year
Gross Profit $8.3 million Fiscal 2027 first quarter; up 35.7% year over year
Gross Margin 16.4% Fiscal 2027 first quarter; up 100 basis points year over year
Operating Income $2.6 million Fiscal 2027 first quarter; up 174.4% year over year
Net Income $1.7 million Fiscal 2027 first quarter; more than fivefold increase year over year
Diluted EPS $0.13 Fiscal 2027 first quarter, versus $0.03 prior-year quarter
Revenue Outlook $49 million-$51 million Fiscal 2027 second quarter
Gross Margin Goal 14%-15% Fiscal 2027 second quarter

Previous Earnings Reports

5 past events · Latest: Jun 15 (Positive)
Same Type Pattern 5 events
Date Event Sentiment 24h Move Catalyst
Jun 15 earnings report Positive +8.4% Strong fiscal 2026 results and capacity expansion supported an 8.38% response.
Feb 09 earnings report Positive +13.4% Improved quarterly results and capacity plans accompanied a 13.36% response.
Nov 12 earnings report Positive +0.3% Revenue growth, improved margins, and a dividend accompanied a 0.31% response.
Aug 12 earnings report Positive +3.7% Profitability turnaround and improved gross margin accompanied a 3.66% response.
Jun 23 earnings report Negative -3.9% Record annual revenue coincided with a reduced quarterly loss and a -3.88% response.

24h Move is the share-price change in the day after each event; other market factors may also have contributed.

Pattern Detected

All five tag-matched earnings events produced price reactions aligned with the reported earnings sentiment.

Key Terms

supply chain financing, letter of credit financing, restricted cash, noncontrolling interest
4 terms
supply chain financing financial
"higher interest expense associated with supply chain financing programs"
A financing arrangement where third parties provide short-term funds tied to a company’s supply chain, such as paying suppliers earlier or lending against invoices. It matters to investors because it affects a company’s cash flow, working capital needs and risk profile—think of it like a bridge loan that keeps suppliers paid and production steady, which can influence profitability, liquidity ratios and the likelihood of smooth operations.
letter of credit financing financial
"as well as letter of credit financing for raw material purchases"
A financing arrangement that uses a bank’s letter of credit—a promise to pay a seller if certain conditions are met—as the basis for a loan or working capital facility. Think of it as a short-term loan secured by a bank guarantee: it lets a company convert a trade guarantee into cash or obtain credit while reducing the risk a counterparty won’t be paid. Investors watch it because it affects a company’s liquidity, credit exposure and ability to complete sales that rely on third‑party guarantees.
restricted cash financial
"Cash, cash equivalents and restricted cash totaled $14.1 million"
Cash that a company holds but cannot use for day-to-day operations because it is set aside for a specific purpose—such as meeting loan covenants, serving as collateral, funding an escrow, or complying with regulations. Like money in a locked savings account earmarked for a bill, restricted cash reduces the cash available to run the business and pay dividends or debts, so investors treat it differently when assessing a company’s true short-term financial strength.
noncontrolling interest financial
"Net income attributable to noncontrolling interest"
The portion of a business owned by investors other than the controlling owner when one company has control of another; it represents outside shareholders’ share of the subsidiary’s assets and profits. For investors, it matters because those outside claims reduce the amount of profit and net assets attributable to the parent owner — similar to saying part of a pizza belongs to someone else — and thus affects earnings, book value and valuation.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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-- Record Revenue and Strong Profitability --

FAIRFIELD, NJ / ACCESS Newswire / August 10, 2026 / Jerash Holdings (US), Inc. (NASDAQ:JRSH) (the "Company" or "Jerash"), which manufactures and exports custom, ready-made, sportswear and outerwear for leading global brands, today announced financial results for its fiscal 2027 first quarter ended June 30, 2026.

Fiscal 2027 First Quarter Highlights

  • Record revenue of $50.2 million, up 26.7 percent from $39.6 million in the prior year quarter

  • Gross profit of $8.3 million, up 35.7 percent, from $6.1 million in the prior year quarter

  • Gross margin of 16.4 percent, up 100 basis points, from 15.4 percent in the prior year quarter

  • Operating income of $2.6 million, up 174.4 percent, from $959,000 in the prior year quarter

  • Net income advanced more than fivefold to $1.7 million, from $324,000 in the prior year quarter.

Outlook

  • Revenue for the fiscal 2027 second quarter is expected to be approximately $49 million-$51 million, subject to logistics efficiency amid geopolitical uncertainties.

  • Gross margin goal for fiscal 2027 second quarter is expected to be approximately 14-15 percent, taking into effect of increased transportation costs for raw material imports.

"We are pleased to report a quarter of exceptional financial performance, highlighted by record revenue, improved gross margins, and a significant increase in profitability," said Sam Choi, Jerash's chief executive officer. "These results, in part, demonstrate the advantage of our Jordan-based manufacturing platform, along with effective execution on delivery and quality, as we expand production capacity to meet growing customer demand.

"Additionally, we are encouraged by recent trade developments that further strengthen our competitive position. The newly announced duty-free access for Jordanian apparel and textile exports to the U.S. reinforces Jerash's position as a preferred manufacturing source for global brands and retailers. We believe this favorable trade condition will support future growth, help attract new business opportunities, and enhance our ability to deliver long-term value to customers and shareholders.

"While our outlook remains positive, we are closely monitoring geopolitical developments in the Middle East that could affect near-term regional market conditions on export logistics and increased transportation costs for raw materials coming in from Asia. Nevertheless, we believe our attractiveness in the marketplace and our strong customer relationships position us well to navigate a dynamic environment," Choi added.

Fiscal 2027 First Quarter Results

Revenue for the fiscal 2027 first quarter increased 26.7 percent to $50.2 million, compared with $39.6 million in the same quarter last year. The increase was primarily driven by higher shipments to the two major U.S. customers, as well as continuous contributions from the Company's strategic partner in Korea.

Gross profit increased 35.7 percent to $8.3 million for the fiscal 2027 first quarter, from $6.1 million in the same quarter last year. Gross profit margin for the quarter increased 100 basis points to 16.4 percent, from 15.4 percent in the same period last year. The improvement was primarily driven by higher volume of shipments to U.S. customers that typically generate stronger margins, as well as improved efficiency gains from automation.

Operating expenses totaled $5.6 million in the fiscal 2027 first quarter, compared with $5.1 million in the same quarter last year. The increase was primarily attributable to higher sales volume, as well as increased headcount and related expenses.

Operating income increased 174.4 percent to $2.6 million in the fiscal 2027 first quarter, from $959,000 in the same period last year.

Total other expenses were $546,000 in the fiscal 2027 first quarter, compared with $307,000 in the same quarter last year. The increase was primarily attributable to higher interest expense associated with supply chain financing programs used by two major customers, which enable the Company to receive early payments, as well as letter of credit financing for raw material purchases supporting growth in business of the Company's strategic partner in Korea

Income tax expenses were $404,000 in the fiscal 2027 first quarter, compared with $329,000 in the same quarter last year.

Net income advanced more than fivefold to $1.7 million, or $0.13 per diluted share, in the fiscal 2027 first quarter, compared with $324,000, or $0.03 per diluted share, in the same quarter last year. Comprehensive income attributable to the Company's common stockholders totaled $1.7 million in the fiscal 2027 first quarter, compared with $328,000 in the same period last year.

Balance Sheet, Cash Flow, and Dividends

Cash, cash equivalents and restricted cash totaled $14.1 million, and net working capital was $38.1 million as of June 30, 2026.

On August 7, 2026, Jerash's board of directors approved a regular quarterly dividend of $0.05 per share on its common stock, payable on August 24, 2026 to stockholders of record as of August 17, 2026.

Conference Call

Jerash Holdings will host an investor conference call to discuss its fiscal 2027 first quarter results today, August 10, 2026, at 9:00 a.m. Eastern Time.

Phone: 888-506-0062 (domestic); 973-528-0011 (international)

Conference ID: 479775

A live and archived webcast will be available online in the investor relations section of Jerash's website at www.jerashholdings.com. For those who are not able to listen to the live broadcast, the call will be archived for approximately one year on the website.

About Jerash Holdings (US), Inc.

Jerash Holdings (US), Inc. manufactures and exports custom, ready-made, sportswear and outerwear for leading global brands and retailers, including VF Corporation (which owns brands such as The North Face, Timberland, and Vans), New Balance, G-III (which licenses brands such as Calvin Klein, Tommy Hilfiger, and Nautica), Urban Outfitters, American Eagle, and Acushnet Holdings Corp (which owns the brand FootJoy). Jerash's existing production facilities in Jordan comprise eight factory units and six warehouses, and Jerash currently employs approximately 6,600 people. Additional information is available at www.jerashholdings.com.

Forward-Looking Statements

This news release contains forward-looking statements that involve risks and uncertainties, which may cause actual results to differ materially from the statements made. When used in this document, the words "may", "would", "could", "will", "intend", "plan", "anticipate", "believe", "estimate", "expect", "seek", "potential," "outlook" and similar expressions are intended to identify forward-looking statements. Such statements, including, but not limited to, Jerash's current views with respect to future events and its financial forecasts, and expansion of the customer base among high-profile global brands, are subject to such risks and uncertainties. Many factors could cause actual results to differ materially from the statements made, including those risks described from time to time in filings made by Jerash with the U.S. Securities and Exchange Commission. These and other risks and uncertainties are detailed in the Company's filings with the U.S. Securities and Exchange Commission. Should one or more of these risks or uncertainties materialize, or should assumptions underlying the forward-looking statements prove incorrect, actual results may vary materially from those described herein as intended, planned, anticipated or expected. Statements contained in this news release regarding past trends or activities should not be taken as a representation that such trends or activities will continue in the future. Jerash does not intend and does not assume any obligation to update these forward-looking statements, other than as required by law.

 

Contact:
PondelWilkinson Inc.
Judy Lin or Roger Pondel
310-279-5980; jlin@pondel.com

# # #

(tables below)

 

JERASH HOLDINGS (US), INC., AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME
(Unaudited)


For the Three Months Ended June 30,


2026

2025




Revenue, net

$

50,229,508

$

39,629,308

Cost of goods sold

41,967,453

33,540,428

Gross Profit

8,262,055

6,088,880


Selling, general, and administrative expenses

5,404,389

4,907,215

Stock-based compensation expenses

226,338

222,669

Total Operating Expenses

5,630,727

5,129,884


Income from Operations

2,631,328

958,996


Other Income (Expenses):
Interest expenses

(549,353

)

(355,848

)

Other income, net

3,846

49,314

Total other expenses, net

(545,507

)

(306,534

)


Net income before provision for income taxes

2,085,821

652,462


Income tax expenses

404,173

328,832


Net income

1,681,648

323,630


Net income attributable to noncontrolling interest

(1,763

)

(4,954

)

Net income attributable to Jerash Holdings (US), Inc.'s Common Stockholders

$

1,679,885

$

318,676


Net income

$

1,681,648

$

323,630

Other Comprehensive (Loss) Income:
Foreign currency translation (loss) gain

(22,813

)

9,564

Total Comprehensive Income

1,658,835

333,194

Comprehensive income attributable to noncontrolling interest

(1,763

)

(4,954

)

Comprehensive Income Attributable to Jerash Holdings (US), Inc.'s Common Stockholders

$

1,657,072

$

328,240


Earnings Per Share Attributable to Common Stockholders:
Basic and diluted

$

0.13

$

0.03


Weighted Average Number of Shares
Basic

12,699,940

12,699,940

Diluted

13,388,030

12,699,940


Dividend per share

$

0.05

$

0.05

 

JERASH HOLDINGS (US), INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS


June 30,
2026

March 31,
2026


(Unaudited)





ASSETS



Current Assets:



Cash and cash equivalents

$

12,403,709

$

10,764,576

Accounts receivable, net

5,895,848

5,676,122

Inventories

26,593,905

29,956,361

Prepaid expenses and other current assets

3,490,006

3,351,655

Advances to suppliers, net

7,779,226

8,639,635

Total Current Assets

56,162,694

58,388,349


Restricted cash - non-current

1,704,128

1,702,935

Long-term deposits

1,270,356

834,686

Property, plant, and equipment, net

26,838,252

27,388,699

Goodwill

499,282

499,282

Operating lease right of use assets

906,762

1,038,563

Total Assets

$

87,381,474

$

89,852,514


LIABILITIES AND EQUITY

Current Liabilities:
Credit facilities

$

5,384,750

$

4,902,996

Accounts payable

3,179,925

7,167,019

Accrued expenses

5,194,906

5,528,165

Income tax payable - current

1,590,588

1,331,765

Other payables

1,982,611

2,092,183

Deferred revenue

320,490

241,357

Bank loan - current

146,914

58,766

Operating lease liabilities - current

253,378

319,910

Total Current Liabilities

18,053,562

21,642,161


Deferred tax liabilities, net

73

73

Operating lease liabilities - non-current

494,714

539,183

Bank loan - non-current

2,673,886

2,762,034

Total Liabilities

21,222,235

24,943,451


Equity
Preferred stock, $0.001 par value; 500,000 shares authorized; none issued and outstanding

-

-

Common stock, $0.001 par value; 30,000,000 shares authorized; 12,939,418 shares issued; 12,699,940 shares outstanding as of June 30, 2026 and March 31, 2026, respectively

12,939

12,939

Additional paid-in capital

26,805,344

26,579,006

Treasury stock, 239,478 shares

(1,169,046

)

(1,169,046

)

Statutory reserve

413,821

413,821

Retained earnings

40,439,401

39,394,513

Accumulated other comprehensive loss

(487,566

)

(464,753

)

Total Jerash Holdings (US), Inc. Stockholders' Equity

66,014,893

64,766,480


Noncontrolling interest

144,346

142,583

Total Equity

66,159,239

64,909,063


Total Liabilities and Equity

$

87,381,474

$

89,852,514

 

JERASH HOLDINGS (US), INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)


For the Three Months Ended June 30,


2026

2025

CASH FLOWS FROM OPERATING ACTIVITIES



Net income

$

1,681,648

$

323,630

Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation

831,884

743,787

Stock-based compensation expenses

226,338

222,669

Amortization of operating lease right-of-use assets

140,162

138,516


Changes in operating assets:
Accounts receivable

(219,727

)

(6,903,389

)

Inventories

3,362,456

387,804

Prepaid expenses and other current assets

(138,348

)

362,723

Advances to suppliers

860,409

(339,418

)

Changes in operating liabilities:
Accounts payable

(3,987,094

)

(329,178

)

Accrued expenses

(333,259

)

(686,793

)

Other payables

(109,573

)

(548,442

)

Deferred revenue

79,133

135,095

Operating lease liabilities

(119,362

)

(94,294

)

Income tax payable

258,821

108,775

Net cash provided by (used in) operating activities

2,533,488

(6,478,515

)


CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property, plant and equipment

(184,606

)

(464,890

)

Payment for long-term deposits

(528,954

)

(250,029

)

Net cash used in investing activities

(713,560

)

(714,919

)


CASH FLOWS FROM FINANCING ACTIVITIES
Dividend payments

(634,997

)

(634,997

)

Repayment of short-term loan

(2,037,774

)

(4,723,477

)

Proceeds from short-term loan

2,519,527

4,979,764

Net cash used in financing activities

(153,244

)

(378,710

)


EFFECT OF EXCHANGE RATE CHANGES ON CASH, CASH EQUIVALENTS AND RESTRICTED CASH

(26,358

)

9,729


NET INCREASE (DECREASE) IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH

1,640,326

(7,562,415

)


CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF THE PERIOD

12,467,511

15,064,039


CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF THE PERIOD

$

14,107,837

$

7,501,624


CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF THE PERIOD

$

14,107,837

$

7,501,624

LESS: NON-CURRENT RESTRICTED CASH

1,704,128

1,704,794

CASH AND CASH EQUIVALENTS END OF THE PERIOD

$

12,403,709

$

5,796,830


Supplemental disclosure information:
Cash paid for interest

$

549,353

$

355,848

Income tax paid

$

102,853

$

219,889


Non-cash investing and financing activities
Equipment obtained by utilizing long-term deposit

$

93,284

$

165,841

SOURCE: Jerash Holdings (US), Inc.



View the original press release on ACCESS Newswire

FAQ

How did Jerash Holdings (NASDAQ:JRSH) perform in fiscal 2027 first quarter ended June 30, 2026?

Jerash Holdings delivered higher revenue, profits and cash flow in fiscal 2027 Q1. According to Jerash Holdings, revenue rose 26.7% to $50.2 million, net income to common stockholders reached $1.68 million, and operating cash flow improved to about $2.53 million.

What were Jerash Holdings' revenue and earnings per share for fiscal 2027 Q1 (JRSH)?

Jerash Holdings reported revenue of $50.2 million and diluted EPS of $0.13 in fiscal 2027 Q1. According to Jerash Holdings, this compares with $39.6 million of revenue and $0.03 diluted EPS in the prior-year quarter, reflecting significantly improved profitability.

What guidance did Jerash Holdings give for fiscal 2027 second quarter revenue and margins?

Jerash expects fiscal 2027 Q2 revenue of approximately $49–$51 million and gross margin of about 14–15%. According to Jerash Holdings, this outlook is subject to logistics efficiency and increased transportation costs amid geopolitical uncertainties affecting raw material imports and export logistics.

What dividend did Jerash Holdings (JRSH) declare in August 2026 and what are the key dates?

Jerash declared a regular quarterly dividend of $0.05 per share on August 7, 2026. According to Jerash Holdings, the dividend is payable on August 24, 2026, to stockholders of record as of August 17, 2026, continuing its cash return policy.

How did Jerash Holdings' balance sheet look at June 30, 2026?

Jerash reported total assets of $87.4 million and total stockholders' equity of $66.0 million at June 30, 2026. According to Jerash Holdings, cash, cash equivalents and restricted cash totaled $14.1 million, while total current liabilities stood at about $18.1 million.

What were Jerash Holdings' operating cash flow and capital spending in fiscal 2027 Q1?

Jerash generated $2.53 million of net cash from operating activities in fiscal 2027 Q1. According to Jerash Holdings, capital expenditures were $184,606 for property, plant and equipment, while total cash, cash equivalents and restricted cash increased to $14.1 million by quarter-end.

What risks and cost pressures did Jerash Holdings highlight for upcoming quarters?

Jerash pointed to geopolitical developments in the Middle East and higher transportation costs as key risks. According to Jerash Holdings, these factors could affect export logistics and raw material import costs, contributing to a lower gross margin outlook of about 14–15% for fiscal 2027 Q2.