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ATOM LIVIN TECH, Jul-Mar (Cumulative 3Q) Ordinary Profit Decreases by 5%, Exceeds Full-Year Plan

Tue Apr 28, 2026 3:30 pm JST Earnings

3426 ATOM LIVIN TECH Co.,Ltd. 【J-GAAP】

Earnings Report

ATOM LIVIN TECH Co.,Ltd. <3426> [TSE Std] announced its financial results after the market closed on April 28th (15:30). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending June 2026 (July 2025 to March 2026) decreased 5.3% from the same period last year to 433 million yen. However, Progress toward the full-year plan of 400 million yen is 108.3%, already exceeding the target and also exceeding the five-year average of 83.5%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit/loss for the April to June period (4Q) is expected to turn into a loss of 33 million yen (compared to a profit of 104 million yen in the same period last year). However, if the fourth-quarter performance remains at the same level as the first three quarters, the full-year plan may be increased.

In the most recent three-month period, from January to March (3Q), the ordinary profit amounted to 119 million yen, a 1.7% decrease compared to the same period last year. The operating profit margin worsened from 4.6% in the same period last year to 4.2%.

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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
Jul - Mar, 2023 7,744 285 313 217 54.6 84.4 Apr 26, 2024 J-GAAP
Jul - Mar, 2024 7,789 428 457 316 79.4 81.5 Apr 28, 2025 J-GAAP
Jul - Mar, 2025 7,868 384 433 300 75.4 108.3 Apr 28, 2026 J-GAAP
YoY +1.0% -10.3% -5.3% -5.1% -5.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 5,024 202 225 163 41.0 16.50 Aug 5, 2025 J-GAAP
Jan - Jun, 2026 Guidance 5,141 72 86 55 13.8 15 Jan 26, 2026 J-GAAP
YoY +2.3% -64.4% -61.8% -66.3% -66.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2024 10,162 333 371 254 63.8 35 Aug 5, 2024 J-GAAP
Jun, 2025 10,297 515 561 390 98.0 34 Aug 5, 2025 J-GAAP
Jun, 2026 Guidance 10,500 350 400 270 67.7 31.50 Jan 29, 2026 J-GAAP
YoY +2.0% -32.0% -28.7% -30.8% -30.9%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jan - Mar, 2025 2,516 115 121 89 22.4 4.6 Apr 28, 2025 J-GAAP
Apr - Jun, 2025 2,508 87 104 74 18.6 3.5 Aug 5, 2025 J-GAAP
Jul - Sep, 2025 2,493 88 103 72 18.3 3.5 Oct 30, 2025 J-GAAP
Oct - Dec, 2025 2,866 190 211 143 35.8 6.6 Jan 29, 2026 J-GAAP
Jan - Mar, 2026 2,509 106 119 85 21.4 4.2 Apr 28, 2026 J-GAAP
YoY -0.3% -7.8% -1.7% -4.5% -4.4%

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