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

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-Consolidated)

For the cumulative third quarter, net sales increased 19.5% year on year and operating income rose 7.7%, while net income decreased 2.5% due to the recording of an impairment loss of ¥110.305 million. The full-year forecasts remain unchanged, while the annual dividend forecast was increased to ¥54 from ¥46 for the previous fiscal year.

Worth reading
54Recurring
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
19.5
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026Non-consolidated (standalone)Japanese GAAP
Net Sales2,596¥ millionYear on year +19.5%Progress 76.0%
Operating profit646¥ millionYear on year +7.7%Progress 75.2%
Ordinary income698¥ millionYear on year +17.1%Progress 81.5%
Net income attributable to owners of the parent405¥ millionYear on year -2.5%Progress 71.2%

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¥95.67
Financial position at period-end
Total assets4,103¥ million
of which net assets 3,260 ¥ millionEquity ratio 79.5%vs. prior year-end -2.0pt

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¥3,415 million (YoY +16.6%)
Operating profit¥859 million (YoY +20.5%)
Ordinary income¥856 million (YoY +21.4%)
Net income¥569 million (YoY +24.4%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥46 → ¥54(+17.4%)
Factors Behind Changes in Business Performance

The refresh of the service website increased the number of inquiries and the conversion rate, while improvements in the conversion rate and appropriate cost control, as well as the opening of new temples, contributed to results. Quarterly net income declined because an impairment loss of ¥110.305 million was recorded during the interim accounting period.

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)Impairment Losses ¥110,305 thousand
Depreciation and amortization¥318,823 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For institutional investors, analysts and individual investors
Issued Shares at Period-End4,242,900 Shares
Treasury Shares at Period-End0 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025 to 31 May 2026
Net Sales¥2,596 million (YoY +19.5%)
Operating profit¥646 million (YoY +7.7%)
Ordinary income¥698 million (YoY +17.1%)
Profit attributable to owners of the parent¥405 million (YoY -2.5%)
Net income per share¥95.67
Equity ratioEnd of the current fiscal period 79.5% / End of previous period 81.5%
Total assets¥4,103 million
Net assets¥3,260 million
Full-year earnings forecastNet Sales ¥3,415 million (YoY +16.6%) / Operating profit ¥859 million (YoY +20.5%) / Ordinary income ¥856 million (YoY +21.4%) / Net income ¥569 million (YoY +24.4%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥46 → ¥54(+17.4%)
Depreciation and amortization¥318,823 thousand
Impairment loss¥110,305 thousand
Breakdown of extraordinary income (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 BriefingWhether applicable Yes / Subject person For institutional investors, analysts and individual investors
Issued Shares at Period-End4,242,900 Shares
Treasury Shares at Period-End0 Shares
Factors Behind Changes in Business PerformanceThe refresh of the service website increased the number of inquiries and the conversion rate, while improvements in the conversion rate and appropriate cost control, as well as the opening of new temples, contributed to results. Quarterly net income declined because an impairment loss of ¥110.305 million was recorded during the interim accounting period.
Items this document does not state (13)
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 backlogChanges 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 refresh of the service website increased the number of inquiries and the conversion rate, while improvements in the conversion rate and appropriate cost control, as well as the opening of new temples, boosted net sales. Quarterly net income declined because an impairment loss was recorded during the interim accounting period.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-Consolidated) | A-tie Co.,Ltd. (369A) timely disclosure | Komori