atect corporation FY2026 Q2 Earnings Report | IR Tracker

atect corporation FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥1.63B
Operating Income: ¥97M
Net Income: ¥83M
EPS: ¥18.73

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥1.63B	¥1.65B	-1.3%
Cost of Sales	¥963M	¥988M	-2.5%
Gross Profit	¥668M	¥665M	+0.5%
SG&A Expenses	¥570M	¥617M	-7.6%
Operating Income	¥97M	¥47M	+106.4%
Non-operating Income	¥14M	¥4M	+300.0%
Non-operating Expenses	¥9M	¥12M	-29.6%
Ordinary Income	¥103M	¥38M	+171.1%
Profit Before Tax	¥123M	¥38M	+220.9%
Income Tax Expense	¥40M	¥14M	+186.6%
Net Income	¥83M	¥24M	+240.7%
Net Income Attributable to Owners	¥82M	¥24M	+241.7%
Total Comprehensive Income	¥102M	¥12M	+750.0%
Interest Expense	¥8M	¥7M	+22.7%
Basic EPS	¥18.73	¥5.50	+240.5%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥1.63B	¥1.52B	+¥105M
Cash and Deposits	¥446M	¥468M	¥-21M
Accounts Receivable	¥518M	¥478M	+¥41M
Inventories	¥267M	¥231M	+¥36M
Non-current Assets	¥3.09B	¥3.16B	¥-77M

Profitability Ratios

Item	Value
Net Profit Margin	5.0%
Gross Profit Margin	41.0%
Current Ratio	99.4%
Quick Ratio	83.0%
Debt-to-Equity Ratio	1.66x
Interest Coverage Ratio	11.42x
Effective Tax Rate	32.8%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	-1.3%
Operating Income YoY Change	+107.1%
Ordinary Income YoY Change	+168.6%
Net Income Attributable to Owners YoY Change	+240.7%
Total Comprehensive Income YoY Change	+742.6%

Item	Value
Shares Outstanding (incl. Treasury)	4.44M shares
Treasury Stock	16K shares
Average Shares Outstanding	4.42M shares
Book Value Per Share	¥401.05

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥10.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥3.30B
Operating Income Forecast	¥90M
Ordinary Income Forecast	¥70M
Net Income Attributable to Owners Forecast	¥50M
Basic EPS Forecast	¥11.31
Dividend Per Share Forecast	¥10.00