Komori
Revision of earnings forecasts7412ATOM CORPORATIONRetail

Notice Regarding the Recording of an Extraordinary Loss, Deferred Income Tax Expense, and Differences Between the Full-Year Earnings Forecast and Actual Results

For the fiscal year ending March 2026, full-year actual results exceeded the previous forecast for net sales, operating profit and ordinary profit. However, net income declined below the forecast and the net loss widened due to impairment losses and the reversal of deferred tax assets. The Company also recorded impairment losses of ¥671 million at 53 stores and deferred income tax expense of ¥577 million.

Worth reading
63In focus
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-297
¥ million
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Full yearPrevious forecast published 10 February 2026
Net Sales30,090→30,408million
+1.1%
Operating profit-367→25million
+106.8%
Ordinary income-429→-22million
+94.9%
Profit attributable to owners of the parent-1,209→-1,507million
-24.6%
Net income per share-6.32→-7.86yen and sen
-24.4%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Net sales exceeded the previous forecast due to fairs, a review of menu offerings tailored to regional characteristics, and initiatives to raise awareness following television coverage. Operating profit and ordinary profit benefited from higher net sales and lower selling, general and administrative expenses, including through the optimization of personnel expenses. Net income fell below the previous forecast because deferred income tax expense of ¥577 million was recorded following the partial reversal of deferred tax assets.

Details and amount of extraordinary loss

Impairment losses of ¥671 million were recorded at 53 stores, bringing the cumulative amount to ¥677 million. Deferred income tax expense of ¥577 million was also recorded, bringing the cumulative amount to ¥608 million.

Previous-period resultsNet sales: ¥35,477 million; operating loss: ¥670 million; ordinary loss: ¥643 million; net income: ¥530 million; net income per share: ¥2.58 (fiscal year ended March 2025)
Revised forecast
ItemDetails
Net Sales¥30,090 million → ¥30,408 million(+1.1%)
Operating profit¥-367 million → ¥25 million
Ordinary income¥-429 million → ¥-22 million
Profit attributable to owners of the parent¥-1,209 million → ¥-1,507 million
Net income per share-6.32 yen and sen → -7.86 yen and sen
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast10 February 2026
Previous-period resultsNet sales: ¥35,477 million; operating loss: ¥670 million; ordinary loss: ¥643 million; net income: ¥530 million; net income per share: ¥2.58 (fiscal year ended March 2025)
Reason for the revisionNet sales exceeded the previous forecast due to fairs, a review of menu offerings tailored to regional characteristics, and initiatives to raise awareness following television coverage. Operating profit and ordinary profit benefited from higher net sales and lower selling, general and administrative expenses, including through the optimization of personnel expenses. Net income fell below the previous forecast because deferred income tax expense of ¥577 million was recorded following the partial reversal of deferred tax assets.
Details and amount of extraordinary lossImpairment losses of ¥671 million were recorded at 53 stores, bringing the cumulative amount to ¥677 million. Deferred income tax expense of ¥577 million was also recorded, bringing the cumulative amount to ¥608 million.
Items this document does not state (2)
Dividend forecast revisionConsolidated / non-consolidated

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.

Net sales exceeded the previous forecast as seasonal fairs, a review of menu offerings tailored to regional characteristics, and continued initiatives to raise awareness following television coverage created reasons for customers to visit and increased public interest. Operating profit and ordinary profit benefited from higher net sales as well as lower selling, general and administrative expenses, including through the optimization of personnel expenses. Net income fell below the previous forecast because part of the deferred tax assets was reversed and deferred income tax expense of ¥577 million was recorded. In addition, following an assessment of future recoverability, impairment losses were recorded at 53 stores.

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Notice Regarding the Recording of an Extraordinary Loss, Deferred Income Tax Expense, and Differences Between the Full-Year Earnings Forecast and Actual Results | ATOM CORPORATION (7412) timely disclosure | Komori