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EPCO, Jan-Sep (Cumulative 3Q) Ordinary Profit Increases by 78%, Jul-Sep Ordinary Profit Increases by 52%
2311 EPCO Co.,Ltd. 【J-GAAP】
Earnings ReportEPCO Co.,Ltd. <2311> [TSE Std] announced its financial results after the market closed on November 13th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending December 2025 (January to September) expanded 328 million yen, an increase 78.3% compared to the same period last year. However, Progress toward the full-year plan of 531 million yen was 61.8%, also falling below the five-year average of 65.9%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the October to December period (4Q) is expected to decrease 21.0% from the same period last year to 203 million yen.
In the most recent three-month period, from July to September (3Q), the consolidated ordinary profit increased 52.5% from the same period last year, reaching 93 million yen. However, the operating profit margin worsened from 6.7% in the same period last year to 5.5%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Sep, 2023 | 3,712 | 139 | 215 | 284 | 31.8 | 50.6 | Nov 8, 2023 | J-GAAP |
| Jan - Sep, 2024 | 4,190 | 266 | 184 | 84 | 9.4 | 41.7 | Nov 11, 2024 | J-GAAP |
| Jan - Sep, 2025 | 4,744 | 294 | 328 | 295 | 33.0 | 61.8 | Nov 13, 2025 | J-GAAP |
| YoY | +13.2% | +10.5% | +78.3% | +251.2% | +250.0% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Dec, 2024 | 2,813 | 162 | 318 | 267 | 29.9 | 18 | Feb 13, 2025 | J-GAAP |
| Jul - Dec, 2025 Guidance | 3,179 | 208 | 296 | 291 | 32.5 | 18 | Aug 7, 2025 | J-GAAP |
| YoY | +13.0% | +28.4% | -6.9% | +9.0% | +8.8% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2023 | 5,059 | 161 | 425 | 626 | 70.1 | 32 | Feb 13, 2024 | J-GAAP |
| Dec, 2024 | 5,607 | 334 | 441 | 327 | 36.6 | 32 | Feb 13, 2025 | J-GAAP |
| Dec, 2025 Guidance | 6,530 | 426 | 531 | 492 | 55.0 | 32 | Jun 26, 2025 | J-GAAP |
| YoY | +16.5% | +27.5% | +20.4% | +50.5% | +50.2% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 1,396 | 94 | 61 | 24 | 2.7 | 6.7 | Nov 11, 2024 | J-GAAP |
| Oct - Dec, 2024 | 1,417 | 68 | 257 | 243 | 27.2 | 4.8 | Feb 13, 2025 | J-GAAP |
| Jan - Mar, 2025 | 1,493 | 55 | 32 | 52 | 5.9 | 3.7 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 1,858 | 163 | 203 | 149 | 16.7 | 8.8 | Aug 7, 2025 | J-GAAP |
| Jul - Sep, 2025 | 1,393 | 76 | 93 | 94 | 10.5 | 5.5 | Nov 13, 2025 | J-GAAP |
| YoY | -0.2% | -19.1% | +52.5% | +291.7% | +290.0% |
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