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Earnings280ATMH Inc.Trading & Wholesale

Third-Quarter Financial Results for the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)

Revenue for the cumulative third quarter fell 63.7% year on year, and operating, ordinary and net income all turned negative. The full-year earnings forecast and dividend forecast were unchanged.

Worth reading
56In focus
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-63.7
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 December 2025 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales2,516¥ millionYear on year -63.7%Progress 79.1%
Operating profit-122¥ million
Ordinary income-129¥ million
Net income attributable to owners of the parent-92¥ million

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(¥24.86)
Financial position at period-end
Total assets2,685¥ million
of which net assets 1,337 ¥ millionEquity ratio 49.7%vs. prior year-end -1.7pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,179 million (YoY -63.2%)
Operating profit¥-276 million
Ordinary income¥-285 million
Profit attributable to owners of the parent¥-195 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Used-equipment sales declined because domestic semiconductor manufacturers prioritized factory operations, delaying equipment tenders. In addition, personnel recruitment costs were recorded upfront in preparation for launching the agency business for advanced equipment.

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 1 / Name of newly added company Shanghai Jixin Semiconductor Technology Co., Ltd. / Excluded 0 / Excluded Company Name Not disclosed
Depreciation and amortization¥7,638 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for individual investors)
Issued Shares at Period-End3,755,600 Shares
Treasury Shares at Period-End20,800 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 December 2025 to 31 August 2026
Net Sales¥2,516 million (YoY -63.7%)
Operating profit¥-122 million
Ordinary income¥-129 million
Profit attributable to owners of the parent¥-92 million
Net income per share(¥24.86)
Equity ratioEnd of the current fiscal period 49.7 / End of previous period 51.4
Total assets¥2,685 million
Net assets¥1,337 million
Full-year earnings forecastNet Sales ¥3,179 million (YoY -63.2%) / Operating profit ¥-276 million / Ordinary income ¥-285 million / Profit attributable to owners of the parent ¥-195 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥7,638 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 1 / Name of newly added company Shanghai Jixin Semiconductor Technology Co., Ltd. / Excluded 0 / Excluded Company Name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for individual investors)
Issued Shares at Period-End3,755,600 Shares
Treasury Shares at Period-End20,800 Shares
Factors Behind Changes in Business PerformanceUsed-equipment sales declined because domestic semiconductor manufacturers prioritized factory operations, delaying equipment tenders. In addition, personnel recruitment costs were recorded upfront in preparation for launching the agency business for advanced equipment.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

Domestic semiconductor manufacturers, the company’s main suppliers of used equipment, prioritized factory operations, delaying equipment tenders and reducing used-equipment sales. In addition, personnel recruitment costs were recorded upfront in preparation for launching the agency business for advanced equipment.

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.
Third-Quarter Financial Results for the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated) | TMH Inc. (280A) timely disclosure | Komori