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ATSUGI , First Half Net Income Turns to Loss, Jul-Sep Net Income Decreases by 44%

Thu Oct 30, 2025 2:30 pm JST Earnings

3529 ATSUGI CO., LTD. 【J-GAAP】

Earnings Report

ATSUGI CO., LTD. <3529> [TSE Std] announced its financial results in the afternoon session on October 30th (14:30). The consolidated net income/loss for the cumulative second quarter of the fiscal year ending March 2026 (April to September) turned into a loss of 355 million yen (compared to a profit of 299 million yen in the same period last year).

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income/loss for the October to March period (second half) is expected to turn into a profit of 455 million yen (compared to a loss of 675 million yen in the same period last year).

In the most recent three-month period, from July to September (2Q), the consolidated net income dropped to 154 million yen, a 44.4% decrease compared to the same period last year. However, the operating profit/loss margin drastically improved from -2.9% in the same period last year to 2.8%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Sep, 2023 10,659 -212 -34 1,087 67.9 ー Oct 27, 2023 J-GAAP
Apr - Sep, 2024 10,318 -453 -134 299 18.7 ー Oct 30, 2024 J-GAAP
Apr - Sep, 2025 10,173 -356 -310 -355 -22.2 ー Oct 30, 2025 J-GAAP
YoY -1.4% +21.4% -131.3% － －

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2025 Guidance ー ー ー ー － 0 May 15, 2025 J-GAAP
Apr - Sep, 2025 Results 10,173 -356 -310 -355 -22.2 0 Oct 30, 2025 J-GAAP
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 11,562 -477 -99 -675 -42.2 0 May 15, 2025 J-GAAP
Oct - Mar, 2025 Guidance 12,827 456 460 455 28.4 0 Oct 30, 2025 J-GAAP
YoY +10.9% － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 21,209 -425 -51 1,331 83.1 0 May 15, 2024 J-GAAP
Mar, 2025 21,880 -930 -233 -376 -23.5 0 May 15, 2025 J-GAAP
Mar, 2026 Guidance 23,000 100 150 100 6.2 0 May 15, 2025 J-GAAP
YoY +5.1% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 5,821 -169 -26 277 17.3 -2.9 Oct 30, 2024 J-GAAP
Oct - Dec, 2024 5,561 -142 87 494 30.9 -2.6 Jan 30, 2025 J-GAAP
Jan - Mar, 2025 6,001 -335 -186 -1,169 -73.0 -5.6 May 15, 2025 J-GAAP
Apr - Jun, 2025 4,310 -522 -464 -509 -31.9 -12.1 Jul 30, 2025 J-GAAP
Jul - Sep, 2025 5,863 166 154 154 9.6 2.8 Oct 30, 2025 J-GAAP
YoY +0.7% － － -44.4% -44.4%

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