Komori
Earnings369AA-tie Co.,Ltd.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 (Japanese GAAP) (Non-consolidated)

For the interim period of the fiscal year ending August 2026, net sales increased 18.0% year on year, while operating income declined 6.3% and interim net income declined 20.7%. There were no revisions to the full-year earnings forecast or annual dividend forecast, and the annual dividend is expected to be ¥54.

Worth reading
59In focus
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
18
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,652¥ millionsYear on year +18.0%Progress 48.4%
Operating profit386¥ millionsYear on year -6.3%Progress 44.9%
Ordinary income438¥ millionsYear on year +5.9%Progress 51.2%
Net income attributable to owners of the parent228¥ millionsYear on year -20.7%Progress 40.1%

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¥54.06
Financial position at period-end
Total assets3,857¥ millions
of which net assets 3,198 ¥ millionsEquity ratio 82.9%vs. prior year-end +1.4pt

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.

Cash inflows and outflows
Operating+586,580
Investment-840,484
Financials-193,608
Net change-447,512

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,607,047 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,415 millions (YoY +16.6%)
Operating profit¥859 millions (YoY +20.5%)
Ordinary income¥856 millions (YoY +21.4%)
Net income¥569 millions (YoY +24.4%)
Annual Dividend Forecast¥46 → ¥54
Factors Behind Changes in Business Performance

Net sales increased due to the expansion of the service website, favorable response from cemetery users to expanded temples, and the opening of 7 new temples between October 2025 and January 2026. Interim net income declined due to the recording of an impairment loss of ¥110,305 thousand.

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
Impairment loss¥110,305 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥110,305 thousand
Depreciation and amortization¥7,840 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End4,241,300 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025–28 February 2026
Net Sales¥1,652 millions (YoY +18.0%)
Operating profit¥386 millions (YoY -6.3%)
Ordinary income¥438 millions (YoY +5.9%)
Profit attributable to owners of the parent¥228 millions (YoY -20.7%)
Net income per share¥54.06
Equity ratioEnd of the current fiscal period 82.9 / End of previous period 81.5
Total assets¥3,857 millions
Net assets¥3,198 millions
Cash flows from operating activities¥586,580 thousand
Cash flows from investing activities¥-840,484 thousand
Cash flows from financing activities¥-193,608 thousand
Cash and cash equivalents at end of period¥1,607,047 thousand
Full-year earnings forecastNet Sales ¥3,415 millions (YoY +16.6%) / Operating profit ¥859 millions (YoY +20.5%) / Ordinary income ¥856 millions (YoY +21.4%) / Net income ¥569 millions (YoY +24.4%)
Annual Dividend Forecast¥46 → ¥54
Depreciation and amortization¥7,840 thousand
Impairment loss¥110,305 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥110,305 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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End4,241,300 Shares
Factors Behind Changes in Business PerformanceNet sales increased due to the expansion of the service website, favorable response from cemetery users to expanded temples, and the opening of 7 new temples between October 2025 and January 2026. Interim net income declined due to the recording of an impairment loss of ¥110,305 thousand.
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogChanges in the scope of consolidationMaterial subsequent eventsTreasury Shares at Period-End

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 expansion of the service website to increase customer acquisition through the Company's website, favorable response from cemetery users to expanded temples, and the opening of 7 new temples between October 2025 and January 2026 contributed to the increase in net sales. The decline in interim net income was attributed to the recording of an impairment loss of ¥110,305 thousand as an extraordinary loss.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 (Japanese GAAP) (Non-consolidated) | A-tie Co.,Ltd. (369A) timely disclosure | Komori