{"id":110949,"date":"2026-09-04T15:55:05","date_gmt":"2026-09-04T06:55:05","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2311-20260904-01_wp_financial_summary\/"},"modified":"2026-09-04T15:55:05","modified_gmt":"2026-09-04T06:55:05","slug":"2311-20260904-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2311\/ir\/2311-20260904-01_wp_financial_summary\/","title":{"rendered":"Q2 Briefing Materials for the 2026 Fiscal Year Ending December"},"content":{"rendered":"<p>For the Q2 of the FY2026 ending December, overall sales and ordinary income increased year over year. Driven by strong performance in renewable energy and maintenance, while design services declined. Full-year guidance raised, with revenue of 7,215 million yen and ordinary income of 671 million 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,"price_fetched_at":"","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":"2311","jir_company_name":"Epco Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2311-20260904-01.pdf","jir_short_summary":"For the Q2 of the FY2026 ending December, overall sales and ordinary income increased year over year. Driven by strong performance in renewable energy and maintenance, while design services declined. Full-year guidance raised, with revenue of 7,215 million yen and ordinary income of 671 million yen.","jir_summary":"### Overview of Performance\nIn Q2 FY2026, consolidated net sales were 3,446 million yen (YoY +2.8%), ordinary income was 251 million yen (YoY +6.4%), continuing an upward earnings trend. In the segment, renewable energy services and maintenance services remained solid and drove the overall performance. Meanwhile, design services declined due to market conditions and the impact of the weaker yen. The inclusion of equity-method accounting effects for ENE\u2019s and THT related costs is noted, yet the overall results were higher.\n\n### Full-Year Outlook and Capital Policy\nFull-year earnings guidance for FY2026 was raised. Revenue is raised from 6,680 million yen to 7,215 million yen, and ordinary income from 624 million yen to 671 million yen. Segments show contribution from renewable energy and maintenance; design is conservatively projected, while other costs are considered. Dividend policy remains aimed at around 50%.","jir_financial_highlights":"Sales: 3,446 (+2.8%)\nOrdinary income: 251 (+6.4%)\nNet income: 173 (\u25b213.7%)","jir_category":"","jir_hashtags":"#Epco, #KeyPointsOfEarnings, #MediumTermManagementPlan, #FullYearForecastRevision","jir_key_figures":"Sales: 7,215 million yen (full-year forecast)\nRenewable energy services sales\/ordinary income: 2,979 million yen \/ 371 million yen (segment outlook)\nDesign services full-year outlook: \u25b2151 million yen (ordinary income)","jir_meta_title":"Epco 2026 Fiscal Year December 2nd Quarter Results | Sales 3,446 million yen \/ Ordinary income 251 million yen","jir_meta_description":"Epco 2026 fiscal year Q2 earnings summary. Sales 3,446 million yen, ordinary income 251 million yen, net income 173 million yen. Full-year guidance raised; segment trends and outlook explained.","jir_og_title":"Epco | Key Points of Q2 2026 Results","jir_og_description":"Epco's Q2 results show sales of 3,446 million yen and ordinary income of 251 million yen. Renewable energy and maintenance driven; design declined. Full-year guidance raised; detailed outlook.","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\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY25Q2\\\",\\\"FY26Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[3351,3446]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Ordinary Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY25Q2\\\",\\\"FY26Q2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ordinary income\\\",\\\"data\\\":[235,251]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Renewable Energy\\\",\\\"Maintenance\\\",\\\"Design\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[1346,1043,1051]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Ordinary Income Margin\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Renewable Energy\\\",\\\"Maintenance\\\",\\\"Design\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ordinary income\\\",\\\"data\\\":[163,210,154]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Full-Year Guidance Revisions\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":[]} \"}]","ir_related_company":59395,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-110949","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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