kabutan

ATOM LIVIN TECH, First Half Ordinary Profit Decreases by 7%, Current Fiscal Year Dividend Revised Upward by 1.5 Yen

Thu Jan 29, 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 January 29th (15:30). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending June 2026 (July to December) decreased 6.5% from the same period last year to 314 million yen. However, Progress toward the full-year plan of 400 million yen was 78.5%, also surpassing the five-year average of 61.0%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the January to June period (second half) is expected to significant drop 61.8% from the same period last year to 86 million yen.

At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 30 yen to 31.5 yen (compared to 34 yen in the previous period).

In the most recent three-month period, from October to December (2Q), the ordinary profit decreased to 211 million yen, an 11.7% decrease compared to the same period last year. The operating profit margin worsened from 7.8% in the same period last year to 6.6%.

Kabutan News

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, 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 59.9 Jan 30, 2025 J-GAAP
Jul - Dec, 2025 5,359 278 314 215 53.9 78.5 Jan 29, 2026 J-GAAP
YoY +1.6% -11.2% -6.5% -5.3% -5.6%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2025 Guidance 5,359 278 314 215 53.9 15 Jan 26, 2026 J-GAAP
Jul - Dec, 2025 Results 5,359 278 314 215 53.9 16.50 Jan 29, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2026 Prev 10,500 350 400 270 67.7 30 Aug 5, 2025 J-GAAP
Jun, 2026 New 10,500 350 400 270 67.7 31.50 Jan 29, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

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
Oct - Dec, 2024 2,857 222 239 159 40.0 7.8 Jan 30, 2025 J-GAAP
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
YoY +0.3% -14.4% -11.7% -10.1% -10.3%

Related Articles