STUDIO ATAO Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

STUDIO ATAO Co.,Ltd. FY2026 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥2.82B
Operating Income: ¥146M
Net Income: ¥88M
EPS: ¥6.40

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥2.82B	¥2.50B	+12.9%
Cost of Sales	¥880M	¥813M	+8.3%
Gross Profit	¥1.94B	¥1.68B	+15.2%
SG&A Expenses	¥1.79B	¥1.58B	+13.7%
Operating Income	¥146M	¥106M	+37.7%
Non-operating Income	¥3M	¥3M	-1.1%
Non-operating Expenses	¥671,000	¥3M	-74.9%
Ordinary Income	¥148M	¥106M	+39.6%
Profit Before Tax	¥148M	¥107M	+38.7%
Income Tax Expense	¥60M	¥59M	+0.9%
Net Income	¥88M	¥47M	+87.2%
Interest Expense	¥671,000	¥2M	-69.7%
Basic EPS	¥6.40	¥3.45	+85.5%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥2.72B	¥2.58B	+¥139M
Cash and Deposits	¥1.63B	¥1.83B	¥-205M
Accounts Receivable	¥392M	¥188M	+¥204M
Inventories	¥565M	¥474M	+¥90M
Non-current Assets	¥522M	¥592M	¥-70M

Profitability Ratios

Item	Value
Net Profit Margin	3.1%
Gross Profit Margin	68.8%
Current Ratio	430.3%
Quick Ratio	340.9%
Debt-to-Equity Ratio	0.28x
Interest Coverage Ratio	217.59x
Effective Tax Rate	40.3%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+12.9%
Operating Income YoY Change	+37.0%
Ordinary Income YoY Change	+38.7%
Net Income YoY Change	+85.6%

Item	Value
Shares Outstanding (incl. Treasury)	14.04M shares
Treasury Stock	185K shares
Average Shares Outstanding	13.85M shares
Book Value Per Share	¥182.14

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥5.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥3.90B
Operating Income Forecast	¥220M
Ordinary Income Forecast	¥220M
Net Income Forecast	¥120M
Basic EPS Forecast	¥8.67
Dividend Per Share Forecast	¥5.00