ATOM LIVIN TECH, The Current Fiscal Year Ordinary Profit Revised Upward to an Unexpected 27% Increase

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Thu Jan 30, 2025 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 January 30th (15:30). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending June 2025 (July to December) expanded 336 million yen, an increase 37.1% compared to the same period last year.

In addition, the full-year ordinary profit has been revised upward 30.6%, from the previous forecast of 360 million yen to 470 million yen (compared to 371 million yen in the previous period), turning to a 26.7% increase in the ordinary profit outlook.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the ordinary profit for the January to June period (2H) is expected to grow 6.3% from the same period last year, reaching 134 million yen.

In the most recent three-month period, from October to December (2Q), the ordinary profit increased 47.5% from the same period last year, reaching 239 million yen. The operating profit margin improved from 5.4% in the same period last year to 7.8%.

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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
Jul - Dec, 2022	5,278	248	268	238	59.8	64.6	Jan 30, 2023	J-GAAP
Jul - Dec, 2023	5,283	227	245	155	38.9	66.0	Jan 30, 2024	J-GAAP
Jul - Dec, 2024	5,273	313	336	227	57.1	71.5	Jan 30, 2025	J-GAAP
YoY	-0.2%	+37.9%	+37.1%	+46.5%	+46.7%

First Half Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul - Dec, 2024 Guidance	5,273	313	336	227	56.9	17.50	Jan 27, 2025	J-GAAP
Jul - Dec, 2024 Results	5,273	313	336	227	57.1	17.50	Jan 30, 2025	J-GAAP
Revision Rate	0.0%	0.0%	0.0%	0.0%	+0.3%

Guidance Update

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jun, 2025 Prev	10,550	330	360	240	60.2	32.50	Aug 5, 2024	J-GAAP
Jun, 2025 New	10,550	430	470	320	80.2	32.50	Jan 30, 2025	J-GAAP
Revision Rate	0.0%	+30.3%	+30.6%	+33.3%	+33.3%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jan - Jun, 2024	4,879	106	126	99	24.9	17.50	Aug 5, 2024	J-GAAP
Jan - Jun, 2025 Guidance	5,277	117	134	93	23.3	15	Jan 30, 2025	J-GAAP
YoY	+8.2%	+10.4%	+6.3%	-6.1%	-6.3%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jun, 2023	10,415	374	415	346	86.9	34	Aug 4, 2023	J-GAAP
Jun, 2024	10,162	333	371	254	63.8	35	Aug 5, 2024	J-GAAP
Jun, 2025 Guidance	10,550	430	470	320	80.2	32.50	Jan 30, 2025	J-GAAP
YoY	+3.8%	+29.1%	+26.7%	+26.0%	+25.6%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2023	2,844	153	162	106	26.6	5.4	Jan 30, 2024	J-GAAP
Jan - Mar, 2024	2,461	58	68	62	15.6	2.4	Apr 26, 2024	J-GAAP
Apr - Jun, 2024	2,418	48	58	37	9.3	2.0	Aug 5, 2024	J-GAAP
Jul - Sep, 2024	2,416	91	97	68	17.2	3.8	Oct 30, 2024	J-GAAP
Oct - Dec, 2024	2,857	222	239	159	40.0	7.8	Jan 30, 2025	J-GAAP
YoY	+0.5%	+45.1%	+47.5%	+50.0%	+50.3%