For the first quarter of the FY2027, net sales were 7.406 billion yen, up 3.9% YoY. Operating loss was 465 million yen, ordinary loss 487 million yen, and quarterly net loss was 410 million yen. After evaluating the recoverability of deferred tax assets, the corporate tax adjustment amount was recorded, reducing quarterly net loss by 190 million yen. The full-year earnings forecast remains unchanged. One new store opened and one unprofitable store was closed, bringing total stores to 247 (directly operated 237, franchised 10). Going forward, the company will continue to improve profitability and optimize its store strategy.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7412","jir_company_name":"Atom Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7412-20260810-01.pdf","jir_short_summary":"For the first quarter of the FY2027, net sales were 7.406 billion yen, up 3.9% YoY. Operating loss was 465 million yen, ordinary loss 487 million yen, and quarterly net loss was 410 million yen. After evaluating the recoverability of deferred tax assets, the corporate tax adjustment amount was recorded, reducing quarterly net loss by 190 million yen. The full-year earnings forecast remains unchanged. One new store opened and one unprofitable store was closed, bringing total stores to 247 (directly operated 237, franchised 10). Going forward, the company will continue to improve profitability and optimize its store strategy.","jir_summary":"### Overview of performance\nNet sales for the first quarter of this term were slightly up year-on-year at 7.406 billion yen, while costs such as raw materials and labor rose, resulting in operating loss, ordinary loss, and net loss. After assessing the recoverability of deferred tax assets, corporate tax adjustments were recognized, reducing quarterly net loss by 190 million yen. The full-year outlook remains unchanged.\n\n### Strategy and growth going forward\nWe will continue to improve store profitability through grand menu revisions and new openings\/refurbishments. In the Steaks, Yakiniku, and Sushi formats, we will strengthen product\u7b56 and promotions, and promote the consolidation of unprofitable stores and refranchising\/retooling. Leveraging the local\u2011community character of a local chain, we will continue to offer products and services tailored to regional characteristics and communicate accordingly.","jir_financial_highlights":"Net sales: 7,406 million yen (YoY +3.9%)\nOperating loss: \u25b3465 million yen (YoY \u25b3350 million yen)\nOrdinary loss: \u25b3487 million yen (YoY \u25b3368 million yen)\nQuarterly net loss: \u25b3410 million yen (YoY \u25b3426 million yen)\nEquity ratio: 21.2% (Previous term 25.4% \u2192 End of 09\/2025 term)\nNew stores opened: 1 store (New store opened)\nStores (direct + FC): 247 stores (direct 237, FC 10) (1 store opened, 1 store closed)","jir_category":"","jir_hashtags":"#Atom, #Earnings, #StoreStrategy, #StoreRevamp, #FoodServiceIndustry","jir_key_figures":"Net sales: 7,406 million yen (YoY +3.9%)\nOperating loss: \u25b3465 million yen\nStore count: 247 stores (direct 237, FC 10)","jir_meta_title":"Atom Corporation Q1 Earnings Summary (FY2027) Released | Net sales 7.406 billion yen, net loss narrowed","jir_meta_description":"Analysis of Atom Corporation's Q1 FY2027 earnings summary. Net sales roughly at prior-year levels with operating, ordinary, and quarterly net losses recorded. Profitability improvement through store strategy changes and refurbishments. Full-year guidance unchanged.","jir_og_title":"Analysis of Atom Corporation's Q1 Earnings Summary","jir_og_description":"Atom's Q1 earnings summary shows net sales of 7.406 billion yen with losses recorded, but net loss narrowed due to deferred tax assets. Focus on future store strategy and profitability improvements.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9584,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-101152","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n