Worth reading
50Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
21
％Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAPNet Sales8,443¥ millionYear on year +1.8%Progress 48.2%
Operating profit334¥ millionYear on year -21.0%Progress 37.1%
Ordinary income279¥ millionYear on year -11.2%Progress 39.9%
Net income attributable to owners of the parent177¥ millionYear on year -31.8%Progress 35.4%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share¥8.72
Financial position at period-end
Total assets20,532¥ million
of which net assets 9,246 ¥ millionEquity ratio 41.7%vs. prior year-end +1.5pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Cash inflows and outflows
Operating-252
Investment-210
Financials-310
Net change-772
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥6,655 million
Segment revenueIT Services Business ¥819 million (YoY -6.5%), Content business ¥3,961 million (YoY -11.3%), Asset Management business ¥3,703 million (YoY +23.4%)
Segment profitIT Services Business ¥40 million (YoY +7.4%), Content business ¥72 million (YoY -17.4%), Asset Management business ¥221 million (YoY -25.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥17,500 million (YoY +6.2%)
Operating profit¥900 million (YoY +34.8%)
Ordinary income¥700 million (YoY +29.3%)
Net income¥500 million (YoY +41.9%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥5 → Not disclosed
Factors Behind Changes in Business Performance
Lower sales of existing content, lower profit margins due to higher costs for construction materials and other items, and steady sales of properties held for sale.
Disclosure regarding the going concern assumption
No applicable matters.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社エポックイン心斎橋 / Excluded Number of companies 0 / Company name Not disclosed
Impairment lossNone applicable (material impairment loss related to non-current assets)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1 million, Reversal of provision for directors' retirement benefits ¥8 million, Gain on reversal of subscription rights to shares ¥17 million, Debt Forgiveness Gains ¥0 million, Other ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million
Depreciation and amortization¥37 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End21,249,428
Treasury Shares at Period-End894,674
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥8,443 million (YoY +1.8%) |
| Operating profit | ¥334 million (YoY -21.0%) |
| Ordinary income | ¥279 million (YoY -11.2%) |
| Profit attributable to owners of the parent | ¥177 million (YoY -31.8%) |
| Net income per share | ¥8.72 |
| Equity ratio | End of the current fiscal period 41.7 / End of previous period 40.2 |
| Total assets | ¥20,532 million |
| Net assets | ¥9,246 million |
| Cash flows from operating activities | ¥-252 million |
| Cash flows from investing activities | ¥-210 million |
| Cash flows from financing activities | ¥-310 million |
| Cash and cash equivalents at end of period | ¥6,655 million |
| Full-year earnings forecast | Net Sales ¥17,500 million (YoY +6.2%) / Operating profit ¥900 million (YoY +34.8%) / Ordinary income ¥700 million (YoY +29.3%) / Net income ¥500 million (YoY +41.9%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥5 → Not disclosed |
| Segment revenue | IT Services Business ¥819 million (YoY -6.5%), Content business ¥3,961 million (YoY -11.3%), Asset Management business ¥3,703 million (YoY +23.4%) |
| Segment profit | IT Services Business ¥40 million (YoY +7.4%), Content business ¥72 million (YoY -17.4%), Asset Management business ¥221 million (YoY -25.6%) |
| Depreciation and amortization | ¥37 million |
| Impairment loss | None applicable (material impairment loss related to non-current assets) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥1 million, Reversal of provision for directors' retirement benefits ¥8 million, Gain on reversal of subscription rights to shares ¥17 million, Debt Forgiveness Gains ¥0 million, Other ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社エポックイン心斎橋 / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 21,249,428 |
| Treasury Shares at Period-End | 894,674 |
| Factors Behind Changes in Business Performance | Lower sales of existing content, lower profit margins due to higher costs for construction materials and other items, and steady sales of properties held for sale. |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Profit margins declined due to lower sales of existing content and higher costs for construction materials and other items. In the asset management business, sales increased as sales of properties held for sale progressed steadily, but operating income declined due to lower profit margins.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.