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ATOM, The Current Fiscal Year Ordinary Profit Revised Downward to a Loss

Fri Feb 7, 2025 3:30 pm JST Earnings

7412 ATOM CORPORATION 【J-GAAP】

Earnings Report

ATOM CORPORATION <7412> [TSE Std] announced its financial results after the market closed on February 7th (15:30). The ordinary loss (non-consolidated) for the cumulative third quarter of the fiscal year ending March 2025 (April to December) was a reduced loss of 0.53 billion yen (compared to a loss of 0.63 billion yen in the same period last year).

However, the full-year ordinary profit/loss has been revised downward from an expected profit of 1.16 billion yen to a loss of 0.67 billion yen (compared to a profit of 0 billion yen in the previous period), turning to a loss outlook. However, the full-year net income has been revised upward 2.1 times, from the previous forecast of 0.03 billion yen to 0.06 billion yen (compared to a loss of 1.47 billion yen in the previous period).

Based on the full-year plan announced by the company after the downward revision, our estimate of the ordinary profit/loss for the October to March period (2H) has been revised downward from an expected profit of 1.48 billion yen to a loss of 0.35 billion yen (compared to a profit of 0.12 billion yen in the same period of the previous year), turning to a loss outlook.

At the same time, the year-end lump-sum dividend remains undecided.

In the most recent three-month period, from October to December (3Q), the ordinary loss improved to a deficit of 0.21 billion yen (compared to a loss of 0.52 billion yen in the same period last year). The operating profit/loss margin significantly improved from -5.9% in the same period last year to -2.6%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2022 25,842 -1,256 -1,322 -1,451 -7.7 Feb 8, 2023 J-GAAP
Apr - Dec, 2023 27,512 -704 -636 -1,179 -6.2 Feb 8, 2024 J-GAAP
Apr - Dec, 2024 27,156 -563 -533 -750 -4.0 Feb 7, 2025 J-GAAP
YoY -1.3% +20.0% +16.2% +36.4% +35.6%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 Prev 20,767 1,513 1,485 546 -0.2 Nov 8, 2024 J-GAAP
Oct - Mar, 2024 New 17,263 -360 -356 580 1.5 Feb 7, 2025 J-GAAP
Revision Rate -16.9% +6.2%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2025 Prev 38,957 1,183 1,168 31 0.0 May 9, 2024 J-GAAP
Mar, 2025 New 35,453 -690 -673 65 0.2 Feb 7, 2025 J-GAAP
Revision Rate -9.0% +109.7%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2023 18,498 107 121 -890 -4.7 0 May 9, 2024 J-GAAP
Oct - Mar, 2024 Guidance 17,263 -360 -356 580 1.5 Feb 7, 2025 J-GAAP
YoY -6.7%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2023 35,239 -1,020 -1,134 -2,165 -11.4 0 May 11, 2023 J-GAAP
Mar, 2024 36,947 -65 9 -1,470 -7.8 0 May 9, 2024 J-GAAP
Mar, 2025 Guidance 35,453 -690 -673 65 0.2 Feb 7, 2025 J-GAAP
YoY -4.0% -961.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2023 9,063 -532 -524 -599 -3.2 -5.9 Feb 8, 2024 J-GAAP
Jan - Mar, 2024 9,435 639 645 -291 -1.5 6.8 May 9, 2024 J-GAAP
Apr - Jun, 2024 8,631 -660 -643 -702 -3.7 -7.6 Aug 8, 2024 J-GAAP
Jul - Sep, 2024 9,559 330 326 187 1.0 3.5 Nov 8, 2024 J-GAAP
Oct - Dec, 2024 8,966 -233 -216 -235 -1.3 -2.6 Feb 7, 2025 J-GAAP
YoY -1.1% +56.2% +58.8% +60.8% +60.3%

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