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ATSUGI , Ordinary Profit Forecast for the Fiscal Year Revised Downward to a Loss

Thu Jan 29, 2026 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 January 29th (14:30). The consolidated ordinary loss for the cumulative third quarter of the fiscal year ending March 2026 (April to December) expanded to a loss of 577 million yen (compared to a loss of 47 million yen in the same period last year).

In addition, the full-year forecast for consolidated ordinary profit/loss has been revised downward from an expected profit of 150 million yen to a loss of 500 million yen (compared to a loss of 233 million yen in the previous period), turning to a loss outlook.

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated ordinary profit/loss for the October to March period (second half) has been revised downward from an expected profit of 460 million yen to a loss of 190 million yen (compared to a loss of 99 million yen in the same period of the previous year), turning to a loss outlook.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit/loss turned to a loss of 267 million yen (compared to a profit of 87 million yen in the same period last year). The operating profit/loss margin drastically worsened from -2.6% in the same period last year to -5.9%.

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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, 2023 15,794 -342 -29 1,231 76.9 ー Jan 31, 2024 J-GAAP
Apr - Dec, 2024 15,879 -595 -47 793 49.5 ー Jan 30, 2025 J-GAAP
Apr - Dec, 2025 15,712 -681 -577 -710 -44.4 ー Jan 29, 2026 J-GAAP
YoY -1.1% -14.5% -1,127.7% － －

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 12,827 456 460 455 28.4 0 Oct 30, 2025 J-GAAP
Oct - Mar, 2025 New 12,027 -344 -190 -345 -21.5 0 Jan 29, 2026 J-GAAP
Revision Rate -6.2% － － － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 23,000 100 150 100 6.2 0 May 15, 2025 J-GAAP
Mar, 2026 New 22,200 -700 -500 -700 -43.7 0 Jan 29, 2026 J-GAAP
Revision Rate -3.5% － － － －

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 12,027 -344 -190 -345 -21.5 0 Jan 29, 2026 J-GAAP
YoY +4.0% +27.9% -91.9% +48.9% +48.9%

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 22,200 -700 -500 -700 -43.7 0 Jan 29, 2026 J-GAAP
YoY +1.5% +24.7% -114.6% -86.2% -86.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Oct - Dec, 2025 5,539 -325 -267 -355 -22.2 -5.9 Jan 29, 2026 J-GAAP
YoY -0.4% -128.9% － － －

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