{"id":27752,"date":"2026-02-12T15:39:22","date_gmt":"2026-02-12T06:39:22","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6859-20260212-02_wp_financial_summary\/"},"modified":"2026-02-12T15:39:22","modified_gmt":"2026-02-12T06:39:22","slug":"6859-20260212-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6859\/ir\/6859-20260212-02_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2026 Q3 Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the third quarter of fiscal year ending March 2026, net sales were 47,101 million yen (1.7% increase YoY), operating income was 4,282 million yen (12.9% decrease YoY), and net income attributable to owners of parent was 3,321 million yen (13.6% decrease YoY).<\/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,"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 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Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/6859-20260212-02.pdf","jir_short_summary":"For the third quarter of fiscal year ending March 2026, net sales were 47,101 million yen (1.7% increase YoY), operating income was 4,282 million yen (12.9% decrease YoY), and net income attributable to owners of parent was 3,321 million yen (13.6% decrease YoY).","jir_summary":"### Overview of Financial Results\nFor the cumulative third quarter period of the fiscal year ending March 2026, net sales were 47,101 million yen (1.7% increase YoY), operating income was 4,282 million yen (12.9% decrease YoY), and net income attributable to owners of parent was 3,321 million yen (13.6% decrease YoY). Order intake reached a record high of 55,241 million yen (8.5% increase YoY), but sales growth was limited due to the impact of large products and long lead-time projects. The profit decline was mainly attributable to deteriorating revenues from contract testing services and increased selling, general and administrative expenses.\n\n### Segment Performance and Financial Condition\nThe Equipment segment posted order intake of 47,220 million yen (9.0% increase YoY), net sales of 40,134 million yen (0.5% increase YoY), and operating income of 4,074 million yen (6.3% decrease YoY). The Service segment experienced declines with order intake of 6,286 million yen (2.1% decrease YoY), net sales of 5,710 million yen (0.7% decrease YoY), and operating income of 119 million yen (78.9% decrease YoY). The Other Businesses segment saw increases with order intake of 2,059 million yen (32.5% increase YoY), net sales of 1,626 million yen (75.1% increase YoY), and operating income of 87 million yen. Total assets were 79,604 million yen (an increase of 3,756 million yen from the end of the previous fiscal year), and net assets were 59,389 million yen (an increase of 2,696 million yen).\n\n### Outlook\nThe full-year consolidated earnings guidance for the fiscal year ending March 2026 anticipates net sales of 68,000 million yen (1.1% increase YoY), operating income of 7,600 million yen (1.0% increase YoY), and net income attributable to owners of parent of 5,800 million yen (3.4% decrease YoY), with no revisions at this point. The dividend forecast remains unchanged, with a full-year dividend of 115 yen planned.","jir_financial_highlights":"Net Sales: 47,101 million yen (1.7% increase YoY)\nOperating Income: 4,282 million yen (12.9% decrease YoY)\nOrdinary Income: 4,571 million yen (12.3% decrease YoY)\nNet Income Attributable to Owners of Parent: 3,321 million yen (13.6% decrease YoY)\nOrder Intake: 55,241 million yen (8.5% increase YoY)\nEquity Ratio: 74.6% (0.1% decrease YoY)\nNumber of Issued Shares (Including Treasury Stock): 23,781,394 shares (Unknown)\nNumber of Treasury Shares at End of Period: 2,091,806 shares (Increase YoY)\nFull-Year Earnings Guidance for Fiscal Year Ending March 2026 Net Sales: 68,000 million yen (1.1% increase YoY)\nFull-Year Earnings Guidance for Fiscal Year Ending March 2026 Operating Income: 7,600 million yen (1.0% increase YoY)\nFull-Year Earnings Guidance for Fiscal Year Ending March 2026 Net Income Attributable to Owners of Parent: 5,800 million yen (3.4% decrease YoY)","jir_category":"","jir_hashtags":"#ESPECCorporation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 47,101 million yen (1.7% increase YoY)\nOperating Income: 4,282 million yen (12.9% decrease YoY)\nNet Income Attributable to Owners of Parent: 3,321 million yen (13.6% decrease YoY)","jir_meta_title":"ESPEC Corporation Fiscal Year Ending March 2026 Q3 Financial Results: Net Sales of 47,101 Million Yen, Up 1.7%","jir_meta_description":"ESPEC Corporation's Q3 Financial Summary for Fiscal Year Ending March 2026. Reports net sales of 47,101 million yen (1.7% increase YoY), operating income of 4,282 million yen (12.9% decrease), and net income of 3,321 million yen (13.6% decrease). No revisions to full-year forecast.","jir_og_title":"ESPEC Corporation Announces Fiscal Year Ending March 2026 Q3 Financial Results","jir_og_description":"Net sales rose 1.7% YoY to 47,101 million yen, operating income fell 12.9% to 4,282 million yen. No changes to full-year earnings forecasts.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025 Q3\\\",\\\"2026 Q3\\\",\\\"2026 Full Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[46297,47101,68000],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025 Q3\\\",\\\"2026 Q3\\\",\\\"2026 Full Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[4917,4282,7600],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025 Q3\\\",\\\"2026 Q3\\\",\\\"2026 Full Year Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[3845,3321,5800],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Segment Sales Composition Ratio Q3 2026\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Equipment Business\\\",\\\"Service Business\\\",\\\"Other Businesses\\\"],\\\"datasets\\\":[{\\\"data\\\":[40134,5710,1626],\\\"backgroundColor\\\":[\\\"#4e79a7\\\",\\\"#f28e2b\\\",\\\"#e15759\\\"]}]}}\"}, {\"jir_chart_id\": \"order_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Order Intake Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025 Q3\\\",\\\"2026 Q3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Order Intake\\\",\\\"data\\\":[50920,55241],\\\"backgroundColor\\\":\\\"#76b7b2\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":16866,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-27752","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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