For the third quarter of the fiscal year ending March 2026, net sales were 22,411 million yen (17.5% decrease YoY), and the quarterly net loss was 678 million 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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":"2026-02-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/7412-20260210-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending March 2026, net sales were 22,411 million yen (17.5% decrease YoY), and the quarterly net loss was 678 million yen.","jir_summary":"### Business Overview\nNet sales for the cumulative third quarter period of the fiscal year ending March 2026 were 22,411 million yen, a 17.5% decrease YoY. Operating loss was 491 million yen, an improvement compared to the 563 million yen loss in the same period last year. Ordinary loss was 527 million yen, and quarterly net loss was 678 million yen, both narrowing compared to the previous year. The environment surrounding the food service industry remains severe, with sustained high food and energy costs and increased labor expenses pressuring profitability. The number of stores reached 250 due to the addition of 3 new stores, acquisition of 3 businesses, and closure of 3 unprofitable stores.\n\n### Financial Position and Future Outlook\nTotal assets were 15,987 million yen, down 3,002 million yen from the end of the previous fiscal year. Net assets decreased by 2,793 million yen to 4,509 million yen. The equity ratio declined to 28.2%. Treasury stock increased by 2,123 million yen due to share buybacks. The full-year earnings guidance for the fiscal year ending March 2026 anticipates net sales of 300.9 billion yen (15.2% decrease YoY) and a net loss of 1,209 million yen, with revisions to earnings forecasts underway. Any necessary revisions based on future consumer trends will be promptly disclosed.","jir_financial_highlights":"Net Sales: 22,411 million yen (17.5% decrease YoY)\nOperating Loss: \u25b3491 million yen (Improved YoY (previous year \u25b3563 million yen))\nOrdinary Loss: \u25b3527 million yen (Almost flat YoY (previous year \u25b3533 million yen))\nQuarterly Net Loss: \u25b3678 million yen (Improved YoY (previous year \u25b3750 million yen))\nEquity Ratio: 28.2% (Decreased by 10.3 points YoY (38.5%))\nOutstanding Shares (End of Period): 193,559,297 shares (Unknown (same as previous year))\nTreasury Stock (End of Period): 423,032 shares (Decreased YoY (previous year 433,882 shares))","jir_category":"","jir_hashtags":"#AtomCorporation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 22,411 million yen (17.5% decrease YoY)\nQuarterly Net Loss: \u25b3678 million yen (previous year \u25b3750 million yen)\nEquity Ratio: 28.2% (previous year 38.5%)","jir_meta_title":"Atom Corporation Financial Summary for Q3 FY March 2026: Net Sales 22.4 Billion Yen, Net Loss 678 Million Yen","jir_meta_description":"Financial Summary for Q3 FY March 2026 of Atom Corporation. Net sales declined 17.5% YoY to 22,411 million yen, with a quarterly net loss of 678 million yen. Equity ratio decreased to 28.2%.","jir_og_title":"Atom Corporation Announces Financial Summary for Q3 FY March 2026","jir_og_description":"Announcing Q3 results for FY March 2026: Net sales 22.4 billion yen and net loss of 678 million yen, reflecting year-on-year decline in revenue and earnings.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY March 2025\\\",\\\"Q3 FY March 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[27156,22411],\\\"backgroundColor\\\":\\\"#3366CC\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY March 2025\\\",\\\"Q3 FY March 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[-563,-491],\\\"backgroundColor\\\":\\\"#DC3912\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"ordinary_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Ordinary Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY March 2025\\\",\\\"Q3 FY March 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ordinary Income\\\",\\\"data\\\":[-533,-527],\\\"backgroundColor\\\":\\\"#FF9900\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Quarterly Net Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY March 2025\\\",\\\"Q3 FY March 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Quarterly Net Income\\\",\\\"data\\\":[-750,-678],\\\"backgroundColor\\\":\\\"#109618\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"capital_ratio_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Equity Ratio Trend (%)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Q3 FY March 2025\\\",\\\"Q3 FY March 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Equity Ratio\\\",\\\"data\\\":[38.5,28.2],\\\"borderColor\\\":\\\"#990099\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true,\\\"max\\\":50}}}}\"}]","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-27149","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n