{"id":149108,"date":"2026-11-11T18:30:14","date_gmt":"2026-11-11T09:30:14","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2311-20261111-01_wp_financial_summary\/"},"modified":"2026-11-11T18:30:14","modified_gmt":"2026-11-11T09:30:14","slug":"2311-20261111-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2311\/ir\/2311-20261111-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending December 2026 Q3 Financial Summary (Japan GAAP) (Consolidated)"},"content":{"rendered":"<p>For the nine months ended December 2026, consolidated net sales were 5,175 million yen, up 9.1% year-over-year. Operating income was 290 million yen (\u22121.1%), slightly down; ordinary income was 338 million yen (+3.2%); and quarterly net income attributable to owners of parent was 233 million yen (\u221220.9%). Full-year guidance remains unchanged. Segments\u2014renewable energy, maintenance, and design services\u2014show expansion trends, although cost increases impacted results. Dividend forecast is maintained. Number of treasury shares at period-end unchanged. Earnings presentation will be held online.<\/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":"2026-11-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/2311-20261111-01.pdf","jir_short_summary":"For the nine months ended December 2026, consolidated net sales were 5,175 million yen, up 9.1% year-over-year. Operating income was 290 million yen (\u22121.1%), slightly down; ordinary income was 338 million yen (+3.2%); and quarterly net income attributable to owners of parent was 233 million yen (\u221220.9%). Full-year guidance remains unchanged. Segments\u2014renewable energy, maintenance, and design services\u2014show expansion trends, although cost increases impacted results. Dividend forecast is maintained. Number of treasury shares at period-end unchanged. Earnings presentation will be held online.","jir_summary":"### Summary of Results\nThis financial summary discloses consolidated results for the nine months of the fiscal year ending December 2026. Net sales were 5,175 million yen, up 9.1% year-over-year. However, due to increases in raw material and subcontracting costs and higher administrative costs at the Chinese subsidiary caused by yen depreciation, operating income decreased to 290 million yen, down 1.1% year-over-year. Ordinary income was 338 million yen, up 3.2% year-over-year, while net income was 233 million yen, showing a significant decrease. Segments expanded across renewable energy, maintenance, and design services. Full-year guidance remains unchanged.\n\n### Outlook and Shareholder Returns\nRegarding dividends, in line with forecasts after the 2025 fiscal year-end, the dividend forecast for fiscal 2026 suggests 35 yen at year-end and an annual total of 50 yen. The company plans to continue its medium-term management plan and pursue growth through expansion in the renewable energy area and enhancement of housing-related services. The earnings presentation will be held online on November 27.","jir_financial_highlights":"Net Sales: 5,175,194 (Year-over-Year +9.1%)\nOperating Income: 290,769 (Year-over-Year -1.1%)\nOrdinary Income: 338,913 (Year-over-Year +3.2%)\nQuarterly Net Income Attributable to Owners of Parent: 233,817 (Year-over-Year -20.9%)\nTotal Assets: 5,344,434 (Period-over-Period -8.5%)","jir_category":"","jir_hashtags":"#EPCO, #Earnings, #MediumTermManagementPlan","jir_key_figures":"Net Sales: 5,175,194 thousand yen (Year-over-Year +9.1%)\nOperating Income: 290,769 thousand yen (Year-over-Year -1.1%)\nQuarterly Net Income Attributable to Owners of Parent: 233,817 thousand yen (Year-over-Year -20.9%)","jir_meta_title":"EPCO Co.,Ltd. Q3 Fiscal 2026 Financial Summary | Net Sales 5,175 million yen, Net Income 233 million yen","jir_meta_description":"Summary of EPCO Co.,Ltd.'s Q3 results for the fiscal year ending December 2026. Net sales rose 9.1% YoY, operating income decreased 1.1%, and net income declined 20.9%. Analysis of segment trends, factors affecting profits, and dividend outlook included.","jir_og_title":"EPCO Co.,Ltd. | Q3 Fiscal 2026 Financial Results","jir_og_description":"EPCO Co.,Ltd.'s Q3 results: net sales 5,175 million yen, net income 233 million yen. Increased raw material costs and yen depreciation pressured profits. Segment trends and growth strategy explained.","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\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025Q4\\\",\\\"2026Q1\\\",\\\"2026Q2\\\",\\\"2026Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (thousand yen)\\\",\\\"data\\\":[4744729,5175194,0,0]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025Q4\\\",\\\"2026Q1\\\",\\\"2026Q2\\\",\\\"2026Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (thousand yen)\\\",\\\"data\\\":[294137,290769,0,290769]}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Net Sales (External Customers)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Renewable Energy Services\\\",\\\"Maintenance Services\\\",\\\"Design Services\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (thousand yen)\\\",\\\"data\\\":[2040462,1601812,1532919]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Profit\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Renewable Energy Services\\\",\\\"Maintenance Services\\\",\\\"Design Services\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Segment Profit (thousand yen)\\\",\\\"data\\\":[190709,333959,219324]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Full-Year Guidance vs Actuals\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/12\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales Guidance vs Actual\\\",\\\"data\\\":[5210000,5210000]},{\\\"label\\\":\\\"Operating Income Guidance vs Actual\\\",\\\"data\\\":[520000,520000]}]},\\\"options\\\":{}}\"}]","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-149108","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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