For the first quarter of the fiscal year ending March 2027, net sales were 7.406 billion yen (up 3.9% YoY), but operating loss was 465 million yen, ordinary loss was 487 million yen, and quarterly net loss was 401 million yen. Considering the recoverability of deferred tax assets, a tax adjustments of \u2212190 million yen was recognized, with no change to the full-year guidance. The number of stores stood at 237 directly managed and 10 franchised, totaling 247 stores.<\/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":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7412-20260812-01.pdf","jir_short_summary":"For the first quarter of the fiscal year ending March 2027, net sales were 7.406 billion yen (up 3.9% YoY), but operating loss was 465 million yen, ordinary loss was 487 million yen, and quarterly net loss was 401 million yen. Considering the recoverability of deferred tax assets, a tax adjustments of \u2212190 million yen was recognized, with no change to the full-year guidance. The number of stores stood at 237 directly managed and 10 franchised, totaling 247 stores.","jir_summary":"### Performance Summary\nThe cumulative first-quarter revenue reached 7.406 billion yen, up 3.9% YoY, but ongoing increases in raw materials, labor, logistics, and energy costs across various restaurant formats kept operating losses at 465 million yen, ordinary losses at 487 million yen, and quarterly net losses at 401 million yen. The group is pursuing rationalization of unprofitable stores and business model transformation, while strengthening capital policy and financials. After reviewing the recoverability of deferred tax assets, a tax adjustment of \u2212190 million yen was recognized, partially mitigating the quarterly net loss. The full-year forecast remains unchanged.\n\n### Financial Position and Forward-Looking Measures\nAs of the end of the first quarter, total assets were 15,490 million yen, liabilities were 12,210 million yen, and net assets were 3,279 million yen. The equity ratio declined to 21.2%. Increases in cash and deposits along with higher tangible fixed assets contributed to the position. Going forward, the company will continue to optimize the restructuring of unprofitable stores, business model transformation, renovations, and promotional activities to improve profitability and enhance corporate value.","jir_financial_highlights":"Net sales: 7,406 \u767e\u4e07\u5186 (YoY +3.9%)\nOperating loss: \u25b3465 \u767e\u4e07\u5186 (YoY \u25b3350 \u767e\u4e07\u5186)\nOrdinary loss: \u25b3487 \u767e\u4e07\u5186 (YoY \u25b3368 \u767e\u4e07\u5186)\nQuarterly net loss: \u25b3401 \u767e\u4e07\u5186 (YoY \u25b3426 \u767e\u4e07\u5186)\nShareholders\u2019 equity ratio: 21.2% (From 25.4% to 4.2 percentage points lower)","jir_category":"","jir_hashtags":"#Atom, #FinancialResults, #QuarterlyResults, #RestaurantBusiness, #StoreStrategy","jir_key_figures":"Net sales: 7,406\u767e\u4e07\u5186\uff08YoY +3.9%\uff09\nOperating loss: \u25b3465\u767e\u4e07\u5186\nOrdinary loss: \u25b3487\u767e\u4e07\u5186\nQuarterly net loss: \u25b3401\u767e\u4e07\u5186\nShareholders\u2019 equity ratio: 21.2%","jir_meta_title":"Atom: Q1 FY2027 Financial Summary \u2014 Revenue Maintains in the 70 Billion Yen Range, but Loss Widens","jir_meta_description":"Atom's Q1 FY2027 financial summary. Net sales were 7,406 million yen, operating loss 465 million yen, net loss 401 million yen. Full-year guidance unchanged, with ongoing store restructuring and business-model transformation to improve profitability.","jir_og_title":"Atom: Q1 Results, Revenue Steady but Loss Widens","jir_og_description":"Atom's Q1 results show net sales of 7,406 million yen and widening losses. Going forward, the company will advance restructuring of unprofitable stores and business-model transformation to improve profitability.","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-102544","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n