Discloses membership status with the Financial Accounting Standards Foundation. Currently not a member and no past membership. The company has established systems to understand appropriate accounting standards and respond accordingly; future membership will be considered comprehensively based on developments in accounting standards.<\/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,"price_fetched_at":"","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":"3426","jir_company_name":"Atom Livin Tech Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3426-20260929-01.pdf","jir_short_summary":"Discloses membership status with the Financial Accounting Standards Foundation. Currently not a member and no past membership. The company has established systems to understand appropriate accounting standards and respond accordingly; future membership will be considered comprehensively based on developments in accounting standards.","jir_summary":"### Background and Current Status\nThe Company discloses its membership status with the Financial Accounting Standards Foundation. As of June 30, Reiwa 8, the Company is not a member and has no past membership record.\n\n### Governance and Future Policy\nTo ensure proper financial reporting, the Company has strengthened cooperation with its audit firm and established structures to appropriately respond to changes in accounting standards. The Company actively gathers information and makes appropriate judgments regarding any changes. Future consideration of membership will be advanced by comprehensively taking into account developments in accounting standards.","jir_financial_highlights":"Membership Status: Not a member as of the last fiscal year-end (June 30, Reiwa 8) (Unknown)\nPast Membership Record: No past membership record (Unknown)","jir_category":"","jir_hashtags":"#NotIndividualIRButDisclosure, #FinancialAccountingStandardsFoundation","jir_key_figures":"Membership Status: Not a member (as of June 30, Reiwa 8)\nPast Membership Record: None\nFuture Policy: Will consider based on a comprehensive assessment of developments in accounting standards","jir_meta_title":"Atom Livin Tech Co., Ltd. Notice on Membership Status with the Financial Accounting Standards Foundation | September 2026","jir_meta_description":"Atom Livin Tech Co., Ltd. announces its non-membership status with the Financial Accounting Standards Foundation and its future consideration policy. No past membership; the company is strengthening financial reporting systems and information gathering and will monitor accounting standards developments.","jir_og_title":"Atom Livin Tech Co., Ltd. Notice on Membership Status with the Financial Accounting Standards Foundation","jir_og_description":"The Company is not a member. Future considerations will be based on accounting standards developments. Strengthening audit firm collaboration and information gathering.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59935,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-124301","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n