Komori
Results7412ATOM CORPORATIONRetail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated)

Interim net sales increased 3.5% year on year to ¥15,516 million, while operating income turned from a loss of ¥185 million to a profit of ¥26 million. Ordinary loss and interim net loss also narrowed from the previous year, but the Company remained in the red.

Worth reading
52Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
212
¥ million (year-on-year improvement in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales15,516¥ millionYear on year +3.5%Progress 48.8%
Operating profit26¥ millionProgress 2.8%
Ordinary income-11¥ million
Net income attributable to owners of the parent-142¥ 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(¥0.74)
Financial position at period-end
Total assets15,131¥ million
of which net assets 3,542 ¥ millionEquity ratio 23.4%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.

Cash inflows and outflows
Operating+623
Investment-305
Financials+290
Net change+608

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥4,241 million
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
Net income per share(¥0.01)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → Not disclosed
Factors Behind Changes in Business Performance

As a result of higher net sales, more efficient store operations and the optimization of selling, general and administrative expenses, operating profit improved by ¥212 million year on year and turned positive.

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¥26 million, fixed assets of the restaurant business segment
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of fixed assets / Amount ¥45 million / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥33 million, Item Impairment losses / Amount ¥26 million, Item Provision for store closure losses / Amount ¥17 million, Item Other / Amount ¥0 million
Depreciation and amortization¥354 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End193,559,297 shares
Treasury Shares at Period-End412,032 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 April 2026–30 September 2026
Net Sales¥15,516 million (YoY +3.5%)
Operating profit¥26 million
Ordinary income¥-11 million
Profit attributable to owners of the parent¥-142 million
Net income per share(¥0.74)
Equity ratioEnd of the current fiscal period 23.4 / End of previous period 25.4
Total assets¥15,131 million
Net assets¥3,542 million
Cash flows from operating activities¥623 million
Cash flows from investing activities¥-305 million
Cash flows from financing activities¥290 million
Cash and cash equivalents at end of period¥4,241 million
Full-year earnings forecastNet Sales ¥31,775 million (YoY +4.5%) / Operating profit ¥930 million / Ordinary income ¥848 million / Net income ¥1 million / Net income per share (¥0.01)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → Not disclosed
Depreciation and amortization¥354 million
Impairment loss¥26 million, fixed assets of the restaurant business segment
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of fixed assets / Amount ¥45 million / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥33 million, Item Impairment losses / Amount ¥26 million, Item Provision for store closure losses / Amount ¥17 million, Item Other / Amount ¥0 million
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 MaterialsAvailable
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End193,559,297 shares
Treasury Shares at Period-End412,032 treasury shares
Factors Behind Changes in Business PerformanceAs a result of higher net sales, more efficient store operations and the optimization of selling, general and administrative expenses, operating profit improved by ¥212 million year on year and turned positive.
Items this document does not state (9)
Operating MarginPayout 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.

In addition to higher net sales, the Company pursued more efficient store operations and optimized selling, general and administrative expenses.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | ATOM CORPORATION (7412) timely disclosure | Komori