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

Tue Feb 10, 2026 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 10th (15:30). The ordinary loss (non-consolidated) for the cumulative third quarter of the fiscal year ending March 2026 (April to December) was a reduced loss of 0.52 billion yen (compared to a loss of 0.53 billion yen in the same period last year).

However, the full-year forecast for ordinary profit/loss has been revised downward from an expected profit of 0.87 billion yen to a loss of 0.42 billion yen (compared to a loss of 0.64 billion 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 ordinary profit/loss for the October to March period (second half) has been revised downward from an expected profit of 1.08 billion yen to a loss of 0.21 billion yen (compared to a loss of 0.32 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 expanded to a loss of 0.31 billion yen (compared to a loss of 0.21 billion yen in the same period last year). The operating profit/loss margin worsened from -2.6% in the same period last year to -4.1%.

Kabutan News

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 27,512 -704 -636 -1,179 -6.2 ー Feb 8, 2024 J-GAAP
Apr - Dec, 2024 27,156 -563 -533 -750 -4.0 ー Feb 7, 2025 J-GAAP
Apr - Dec, 2025 22,411 -491 -527 -678 -3.6 ー Feb 10, 2026 J-GAAP
YoY -17.5% +12.8% +1.1% +9.6% +11.4%

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 17,485 1,118 1,085 343 -17.2 － Nov 7, 2025 J-GAAP
Oct - Mar, 2025 New 15,094 -182 -214 -869 -4.6 － Feb 10, 2026 J-GAAP
Revision Rate -13.7% － － － +73.1%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 32,481 933 870 3 -0.2 － May 9, 2025 J-GAAP
Mar, 2026 New 30,090 -367 -429 -1,209 -6.4 － Feb 10, 2026 J-GAAP
Revision Rate -7.4% － － － -4,186.7%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 17,287 -340 -326 1,045 5.1 0 May 9, 2025 J-GAAP
Oct - Mar, 2025 Guidance 15,094 -182 -214 -869 -4.6 － Feb 10, 2026 J-GAAP
YoY -12.7% +46.5% +34.4% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 36,947 -65 9 -1,470 -7.8 0 May 9, 2024 J-GAAP
Mar, 2025 35,477 -670 -643 530 2.6 0 May 9, 2025 J-GAAP
Mar, 2026 Guidance 30,090 -367 -429 -1,209 -6.4 － Feb 10, 2026 J-GAAP
YoY -15.2% +45.2% +33.3% － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 8,966 -233 -216 -235 -1.3 -2.6 Feb 7, 2025 J-GAAP
Jan - Mar, 2025 8,321 -107 -110 1,280 6.2 -1.3 May 9, 2025 J-GAAP
Apr - Jun, 2025 7,129 -350 -368 -426 -2.3 -4.9 Aug 7, 2025 J-GAAP
Jul - Sep, 2025 7,867 165 153 86 0.5 2.1 Nov 7, 2025 J-GAAP
Oct - Dec, 2025 7,415 -306 -312 -338 -1.8 -4.1 Feb 10, 2026 J-GAAP
YoY -17.3% -31.3% -44.4% -43.8% -40.5%

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