Komori
Earnings7412ATOM CORPORATIONRetail

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-Consolidated) (Completion of Interim Review by Certified Public Accountants, etc.)

The interim review by certified public accountants or auditing firms of the first-quarter earnings report published on 10 August 2026 has been completed. There are no changes to the quarterly financial statements or earnings forecasts following completion of the review.

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Results for this period

First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales7,406¥ millionYear on year +3.9%Progress 23.3%
Operating profit-465¥ million
Ordinary income-487¥ million
Net income attributable to owners of the parent-401¥ 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△¥2.08
Financial position at period-end
Total assets15,490¥ million
of which net assets 3,279 ¥ millionEquity ratio 21.2%vs. prior year-end -4.2pt

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¥31,775 million (YoY +4.5%)
Operating profit¥930 million
Ordinary income¥848 million
Net income¥1 million
Annual Dividend Forecast¥0 → Undecided
Factors Behind Changes in Business Performance

Revenue increased due to price revisions and product initiatives. However, the company recorded an operating loss and other losses as a result of higher food ingredient prices and labor costs, as well as the active implementation of renovation investments and sales promotion initiatives to revitalize existing stores.

Disclosure regarding the going concern assumption

None ("There are 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
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥15 million, Other ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥33 million, Impairment Losses -, Other ¥0 million
Depreciation and amortization¥173 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End193,559,297 Shares
Treasury Shares at Period-End423,032 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 June 2026
Net Sales¥7,406 million (YoY +3.9%)
Operating profit¥-465 million
Ordinary income¥-487 million
Profit attributable to owners of the parent¥-401 million
Net income per share△¥2.08
Equity ratioEnd of the current fiscal period 21.2 / End of previous period 25.4
Total assets¥15,490 million
Net assets¥3,279 million
Full-year earnings forecastNet Sales ¥31,775 million (YoY +4.5%) / Operating profit ¥930 million / Ordinary income ¥848 million / Net income ¥1 million
Annual Dividend Forecast¥0 → Undecided
Depreciation and amortization¥173 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥15 million, Other ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥33 million, Impairment Losses -, Other ¥0 million
Disclosure regarding the going concern assumptionNone ("There are no 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 MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End193,559,297 Shares
Treasury Shares at Period-End423,032 Shares
Factors Behind Changes in Business PerformanceRevenue increased due to price revisions and product initiatives. However, the company recorded an operating loss and other losses as a result of higher food ingredient prices and labor costs, as well as the active implementation of renovation investments and sales promotion initiatives to revitalize existing stores.
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 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 interim review by certified public accountants or auditing firms of the quarterly financial statements has been completed. The company explained that there are no changes to the quarterly financial statements announced on 10 August 2026.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-Consolidated) (Completion of Interim Review by Certified Public Accountants, etc.) | ATOM CORPORATION (7412) timely disclosure | Komori