Decline in Net Assets and Equity Ratio Following Recognition of Net Loss
First written in FY2024-Q3. 7 of 9 entries say "Worsened", first in FY2025-H1. Latest entry: 2026-11-06.
Atom moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
5 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Net assets at the end of the fiscal year decreased by ¥3,621 million from the end of the previous fiscal year to ¥3,680 million. This was attributable to the recording of a net loss of ¥1,507 million and a ¥2,123 million increase in treasury stock associated with the acquisition of all 20 of the Company’s Class B preferred shares held by COLOWIDE CO.,LTD., among other factors. As a result, the equity ratio was 25.4%, compared with 38.5% at the end of the previous fiscal year.」
Net assets fell from ¥7,302 million to ¥3,680 million, and the equity ratio declined from 38.5% to 25.4%, due to the net loss and the increase in treasury stock associated with the acquisition of the Class B preferred shares. - 2026-05-29WorsenedGeneral Meeting of Shareholders
「純 資 産 合 計 3,680」
純資産は前期末の7,302百万円から3,680百万円へ減少している。自己株式取得および当期純損失の計上が変動要因として示されている。 - FY2026-H1WorsenedAnnual report
「Net assets at the end of the current interim accounting period decreased by ¥2,441 million from the end of the previous fiscal year to ¥4,860 million. …As a result, the equity ratio was 29.7%, compared with 38.5% at the end of the previous fiscal year.」
Net assets and the equity ratio declined due to an interim net loss of ¥340 million and a ¥2,123 million increase in treasury stock associated with the acquisition of preferred shares. - FY2025MitigatedAnnual report
「Net assets at the end of the fiscal year increased by ¥539 million from the end of the previous fiscal year to ¥7,302 million. As a result, the equity ratio was 38.5%, compared with 33.3% at the end of the previous fiscal year.」
Net assets increased following the recording of net income of ¥530 million, and the equity ratio also rose from 33.3% to 38.5%. - FY2025-H1WorsenedAnnual report
「Net assets at the end of the current interim accounting period decreased by ¥515 million from the end of the previous fiscal year to ¥6,247 million. This was attributable to the recording of an interim net loss of ¥515 million. As a result, the equity ratio was 31.0%, compared with 33.3% at the end of the previous fiscal year.」
Net assets decreased following the recording of an interim net loss of ¥515 million, and the equity ratio fell from 33.3% at the end of the previous fiscal year to 31.0%. - FY2024-Q3First statedAnnual report
「Net assets at the end of the third quarter accounting period decreased by ¥1,166 million from the end of the previous fiscal year to ¥7,049 million. This was attributable to the recording of a quarterly net loss of ¥1,179 million. As a result, the equity ratio was 31.9%, compared with 36.5% at the end of the previous fiscal year.」
Net assets decreased following the recording of a quarterly net loss of ¥1,179 million, and the equity ratio fell from 36.5% at the end of the previous fiscal year to 31.9%.