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Earnings3426ATOM LIVIN TECH Co.,Ltd.Construction and Materials

First-Quarter Financial Results for the Fiscal Year Ending June 2027 (Japanese GAAP, Non-Consolidated)

In the first quarter, net sales declined slightly year on year, while operating income, ordinary income and net income each increased by approximately 50%, mainly due to reductions in selling, general and administrative expenses.

Worth reading
33Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
51.4
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 July 2026 to 30 September 2026Non-consolidated (standalone)Japanese GAAP
Net Sales2,482¥ millionYear on year -0.5%Progress 23.4%
Operating profit133¥ millionYear on year +51.4%Progress 25.1%
Ordinary income155¥ millionYear on year +50.3%Progress 25.4%
Net income attributable to owners of the parent108¥ millionYear on year +48.8%Progress 26.3%

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¥27.17
Financial position at period-end
Total assets11,866¥ million
of which net assets 10,733 ¥ millionEquity ratio 90.4%vs. prior year-end +0.4pt

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¥10,620 million (YoY +1.1%)
Operating profit¥530 million (YoY +7.8%)
Ordinary income¥610 million (YoY +7.6%)
Net income¥410 million (YoY +5.0%)
Revision to Earnings ForecastNo revision → No revision(No)
Annual Dividend Forecast34 Yen → 33 Yen
Factors Behind Changes in Business Performance

Reductions in selling, general and administrative expenses, promoting manufacturing that meets market needs, human-resource development, and strengthening sales and administrative structures, among other factors

Disclosure regarding the going concern assumption

Not applicable

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
Breakdown of extraordinary income (loss)Extraordinary income: None; extraordinary losses: None
Depreciation and amortization46,657 Thousands of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End4,105,000 shares
Treasury Shares at Period-End115,243 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 July 2026 to 30 September 2026
Net Sales¥2,482 million (YoY -0.5%)
Operating profit¥133 million (YoY +51.4%)
Ordinary income¥155 million (YoY +50.3%)
Profit attributable to owners of the parent¥108 million (YoY +48.8%)
Net income per share¥27.17
Equity ratioEnd of the current fiscal period 90.4 / End of previous period 90
Total assets¥11,866 million
Net assets¥10,733 million
Full-year earnings forecastNet Sales ¥10,620 million (YoY +1.1%) / Operating profit ¥530 million (YoY +7.8%) / Ordinary income ¥610 million (YoY +7.6%) / Net income ¥410 million (YoY +5.0%)
Revision to Earnings ForecastNo revision → No revision(No)
Annual Dividend Forecast34 Yen → 33 Yen
Depreciation and amortization46,657 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income: None; extraordinary losses: None
Disclosure regarding the going concern assumptionNot applicable
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End4,105,000 shares
Treasury Shares at Period-End115,243 shares
Factors Behind Changes in Business PerformanceReductions in selling, general and administrative expenses, promoting manufacturing that meets market needs, human-resource development, and strengthening sales and administrative structures, among other factors
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

The company implemented measures including reductions in selling, general and administrative expenses, promoting manufacturing that meets market needs, developing human resources, and strengthening its sales and administrative structures.

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.
First-Quarter Financial Results for the Fiscal Year Ending June 2027 (Japanese GAAP, Non-Consolidated) | ATOM LIVIN TECH Co.,Ltd. (3426) timely disclosure | Komori