ESPOIR, Mar-Nov (Cumulative 3Q) Net Income Loss Narrows, Sep-Nov Net Income Loss Widens

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Wed Jan 14, 2026 3:30 pm JST Earnings

3260 ESPOIR Co.,Ltd. 【J-GAAP】

Earnings Report

ESPOIR Co.,Ltd. <3260> [NSE Next] announced its financial results after the market closed on January 14th (15:30). The consolidated net loss for the cumulative third quarter of the fiscal year ending February 2026 (March to November) was a reduced loss of 123 million yen (compared to a loss of 163 million yen in the same period last year). The company has been in a state of excessive liabilities (164 million yen) for four consecutive quarters.

In the most recent three-month period, from September to November (3Q), the consolidated net loss expanded to a loss of 37 million yen (compared to a loss of 35 million yen in the same period last year). However, the operating profit/loss margin drastically improved from -58.8% in the same period last year to -23.6%.

Kabutan News

Actual Results

Accumulated Results 3rd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Mar - Nov, 2023	679	185	168	1,467	293.2	136.6	Jan 12, 2024	J-GAAP
Mar - Nov, 2024	174	-159	-149	-163	-30.5	ー	Jan 14, 2025	J-GAAP
Mar - Nov, 2025	277	-111	-121	-123	-22.4	ー	Jan 14, 2026	J-GAAP
YoY	+59.2%	+30.2%	+18.8%	+24.5%	+26.7%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2024	200	-92	-85	-119	-22.1	0	Apr 14, 2025	J-GAAP
Sep - Feb, 2025 Guidance	ー	ー	ー	ー	－	0	Apr 14, 2025	J-GAAP
YoY	－	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Feb, 2024	708	139	123	1,421	284.0	0	Apr 12, 2024	J-GAAP
Feb, 2025	306	-211	-200	-247	-45.9	0	Apr 14, 2025	J-GAAP
Feb, 2026 Guidance	ー	ー	ー	ー	－	0	Apr 14, 2025	J-GAAP
YoY	－	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Sep - Nov, 2024	68	-40	-34	-35	-6.6	-58.8	Jan 14, 2025	J-GAAP
Dec - Feb, 2024	132	-52	-51	-84	-15.6	-39.4	Apr 14, 2025	J-GAAP
Mar - May, 2025	65	-41	-43	-43	-7.8	-63.1	Jul 15, 2025	J-GAAP
Jun - Aug, 2025	89	-41	-43	-43	-7.8	-46.1	Oct 15, 2025	J-GAAP
Sep - Nov, 2025	123	-29	-35	-37	-6.7	-23.6	Jan 14, 2026	J-GAAP
YoY	+80.9%	+27.5%	-2.9%	-5.7%	-2.7%