For the second quarter (interim) of the fiscal year ending February 2027, net sales were 1,959 million yen, up 5.3% year-over-year. Operating income was 992 million yen, down 7.0% year-over-year. Ordinary income was 1,046 million yen, down 3.3% year-over-year. Interim net income was 692 million yen, up 2.0% year-over-year. Full-year forecasts remain as previously announced: net sales of 4,500 million yen, operating income of 330 million yen, and net income of 220 million yen, with earnings per share of 15.89 yen. The equity ratio is 84.1%. Due to a decrease in cash and deposits, cash and cash equivalents declined to 1,593 million yen.<\/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":"3550","jir_company_name":"STUDIO ATAO Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3550-20261009-01.pdf","jir_short_summary":"For the second quarter (interim) of the fiscal year ending February 2027, net sales were 1,959 million yen, up 5.3% year-over-year. Operating income was 992 million yen, down 7.0% year-over-year. Ordinary income was 1,046 million yen, down 3.3% year-over-year. Interim net income was 692 million yen, up 2.0% year-over-year. Full-year forecasts remain as previously announced: net sales of 4,500 million yen, operating income of 330 million yen, and net income of 220 million yen, with earnings per share of 15.89 yen. The equity ratio is 84.1%. Due to a decrease in cash and deposits, cash and cash equivalents declined to 1,593 million yen.","jir_summary":"### Key Performance Points\nIn the second quarter of this fiscal year, sales increased due to strengthened OMO initiatives across online and physical stores, resulting in net sales of 1,959.1 million yen, up 5.3% year-over-year. However, one-time expenses such as promotional investments and new store openings caused operating income to decline to 99.2 million yen while remaining at a similar level as the prior year. Ordinary income was approximately 1,046 million yen and net income was approximately 692 million yen, showing slight decreases\/increases year-over-year. The full-year plan remains unchanged from the previously announced level. The equity ratio is high at 84.1%, indicating a stable financial position.\n\n### Capital Structure and Cash Position\nTotal assets decreased compared with the previous fiscal year-end and cash and deposits declined significantly, while shareholders' equity remained solid. In cash flow breakdowns, operating cash flow was approximately 1,020 million yen (previous period -80 million yen), investing cash flow was about -793 million yen, and financing cash flow was about -682 million yen. Cash balances decreased to approximately 1,593 million yen.","jir_financial_highlights":"Net Sales: 1,959,114 (YoY +5.3%)\nOperating Income: 99,157 (YoY -7.0%)\nOrdinary Income: 104,566 (YoY -3.3%)\nInterim Net Income: 69,155 (YoY +2.0%)\nTotal Assets: 3,079,263 (Decrease from previous fiscal year-end)\nNet Assets: 2,589,870 (Increase from previous fiscal year-end)\nEquity Ratio: 84.1","jir_category":"","jir_hashtags":"#STUDIOATAO, #Earnings","jir_key_figures":"Net Sales: 1,959,114 thousand yen (YoY +5.3%)\nOperating Income: 99,157 thousand yen (YoY -7.0%)\nInterim Net Income: 69,155 thousand yen (YoY +2.0%)","jir_meta_title":"STUDIO ATAO Co., Ltd. Second Quarter Financial Summary for FY Ending Feb 2027 | Net Sales 1,959 million yen","jir_meta_description":"Key points of STUDIO ATAO Co., Ltd.'s second quarter financial summary for the fiscal year ending February 2027. Net sales rose 5.3% YoY to 1,959.1 million yen, operating income was 992 million yen, and net income was 692 million yen. Full-year outlook unchanged.","jir_og_title":"STUDIO ATAO Co., Ltd. Second Quarter Financial Summary | Sales Increased but Profit Growth Lagged","jir_og_description":"Interim results for STUDIO ATAO Co., Ltd.: net sales up 5.3% YoY and interim net income slightly increased. Full-year forecast maintained and financial position remains stable. 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