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Ordinary income was 338 million yen (+3.2%). Net income was 233 million yen (YoY -20.9%); excluding the effect of gains on sales of investment securities, net income remained at a similar level to the prior period. By segment, renewable energy services and maintenance services posted higher revenue and profit, while design services underperformed.","jir_summary":"### Performance Overview\nFor the nine months ended December 2026, consolidated net sales were 5,175 million yen, an increase of 9.1% year-on-year. Ordinary income was 338 million yen, up 3.2%. However, net income decreased to 233 million yen, down 20.9% year-on-year. The decline in net income was influenced by gains on sales of investment securities, and the company has adjusted accounting treatments related to equity-method affiliates. By segment, maintenance services and renewable energy services achieved higher revenue and profit, while design services experienced declines in both revenue and profit.\n\n### Outlook and Investment Points\nProgress on large-scale projects in the renewable energy sector and efficiency gains from AI and DX are expected to drive continued revenue growth. Attention should be paid to market fluctuations related to THT and EVs. In line with the medium-term plan, the company will pursue growth through DX investments and M&A. The shareholder return policy targets a sustained payout ratio of around 50%, with scope to consider additional returns.","jir_financial_highlights":"Net Sales: 5,175 (YoY +9.1%)\nOrdinary Income: 338 (YoY +3.2%)\nNet Income: 233 (YoY -20.9%)","jir_category":"","jir_hashtags":"#EPCO, #Q3, #Earnings","jir_key_figures":"Net Sales: 5,175 million yen (YoY +9.1%)\nOrdinary Income: 338 million yen (YoY +3.2%)\nNet Income: 233 million yen (YoY -20.9%)","jir_meta_title":"EPCO Co.,Ltd. Q3 FY2026 Earnings Summary | Net Sales 5,175 million yen, Ordinary Income 338 million yen","jir_meta_description":"Key points of EPCO Co.,Ltd.'s Q3 FY2026 results: net sales 5,175 million yen (+9.1% YoY), ordinary income 338 million yen, net income 233 million yen. Analysis of segment performance and future growth strategy.","jir_og_title":"EPCO Co.,Ltd. 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