Empyrean Technology (301269) Q1 2026 earnings summary

Executive summary

• Revenue for Q1 2026 reached ¥256.93 million, up 9.65% year-over-year.

• Net loss attributable to shareholders was ¥73.00 million, a significant decline from a net profit of ¥9.71 million in Q1 2025.

• Cash flow from operating activities was negative ¥171.79 million, compared to a positive ¥240.26 million in the prior year.

Financial highlights

• Operating income decreased sharply, with basic and diluted EPS at -¥0.13, down from ¥0.02 year-over-year.

• Gross margin was pressured by a 170.78% increase in cost of sales, mainly due to higher technical service revenue.

• Total assets at quarter-end were ¥6.06 billion, down 4.24% from year-end 2025.

• Owner’s equity attributable to shareholders decreased 0.94% to ¥5.20 billion.

Outlook and guidance

• No explicit forward-looking guidance provided, but the report notes ongoing government support and policy alignment for EDA-related business.