# ATOM LIVIN TECH Co.,Ltd.: business model and financials

> Latest period: FY ending Jun 2026, non-consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第72期(2025/07/01－2026/06/30) (S100Z38M)
> Page: https://vizora.meequs.com/en/company/atom-livin-tech
> Retrieved: 2026-09-30T21:43:33.440Z

## Company

Atom Livin Tech is a company in Housing Equipment & Building Materials listed on TSE Standard. It has 119 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | ATOM LIVIN TECH Co.,Ltd. |
| Ticker | 3426 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/3426.T) |
| Listing | TSE Standard |
| Head office | 東京都台東区入谷一丁目27番4号 |
| Representative (per filing) | 代表取締役社長 髙橋 快一郎 |
| Share capital | ¥300.7M |
| Employees (consolidated) | 119 |
| Average salary (parent only) | ¥6.9M |
| Fiscal year end | June |
| Website | www.atomlt.com (https://www.atomlt.com/) |
| Corporate number | 1010501007351 |
| EDINET | E02920 |
| Industries (Vizora) | Housing Equipment & Building Materials |

> Profile source: annual securities report (S100Z38M, filed 2026-09-25). As of filing

## Five-axis industry profile

Primary industry: Housing Equipment & Building Materials (2026-06-30)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Revenue growth | 27.7 | 56 |
| Profitability | 52.6 | 58 |
| Cash conversion | 77 | 50 |
| Efficiency | 62.9 | 58 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- Atom Livin Tech brought in ¥10.5B in revenue.
- Out of every ¥100 of sales, about ¥5 is left as operating profit.
- Revenue changed +2.0% from the prior year, operating profit -4.6%.

## Company structure

- Segment revenue mix: Segment revenue breakdown is not disclosed
- Revenue → net income: ¥10506652000 → ¥390459000
- Net income → operating cash flow: ¥390459000 → ¥943236000（difference ¥552777000）
- Main uses of operating cash flow: CapEx ¥167515000 / dividends ¥131377000 / buybacks —
- Change in cash: ¥-255231000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥10.5B |  |
| Operating income | ¥491.8M | Margin 4.7% |
| Net income | ¥390.5M | Margin 3.7% |
| Free cash flow | ¥775.7M |  |
| Employees (consolidated) | 119 |  |
| EPS | ¥97.87 |  |
| Book value per share | ¥2684.39 |  |
| Equity ratio | 90.0% |  |
| Shares outstanding | 4,105,000 |  |
| Treasury shares | 115,200 |  |
| Shareholders | 526 |  |
| Average salary (parent only) | ¥6.9M | Filing company only |
| Cash ratio | 14.0% | Cash ÷ revenue 15.9% |
| Vs. industry median margin | +0.2 pp | Housing Equipment & Building Materials |
| ROE | 3.7% | Derived from disclosed figures |
| ROA | 3.3% | Derived from disclosed figures |

## Notable figures

- FY2026, operating cash flow is 2.4× net income

## What changed in 5 years

| Metric | FY ending Jun 2021 | FY ending Jun 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥9627427000 | ¥10506652000 | +9.1% |
| Operating income | ¥630742000 | ¥491832000 | -22.0% |
| Operating margin | 6.6% | 4.7% | -1.9 pp |
| Employees | 126 people | 119 people | -5.6% |
| Cash and equivalents | ¥4827710000 | ¥1669157000 | -65.4% |

### Change in segment revenue mix

Span: FY ending Jun 2021 → FY ending Jun 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

## Income statement（FY ending Jun 2026, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 10,507 | 100.0% | S100Z38M |
| Cost of revenue | 7,734 | 73.6% | S100Z38M |
| Gross profit | 2,772 | 26.4% | S100Z38M |
| SG&A | 2,281 | 21.7% | S100Z38M |
| Operating income | 492 | 4.7% | S100Z38M |
| Ordinary income | 567 | 5.4% | S100Z38M |
| Pretax income | 567 | 5.4% | S100Z38M |
| Income tax | 176 | 1.7% | S100Z38M |
| Net income | 390 | 3.7% | S100Z38M |

## Per ¥100 of revenue（FY ending Jun 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 73 |
| SG&A | 22 |
| Operating income | 5 |
| (Ref.) Net income | 4 |

### Margin funnel

Gross margin 26.4% → Operating margin 4.7% → Net margin 3.7%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue up, profit down
Revenue growth: +2.0%; Core profit growth: -4.6%
Growth quality: revenue-led
Operating leverage (core profit growth ÷ revenue growth): -2.25×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending Jun 2025 → FY ending Jun 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 10,297 | 10,507 | 210 | +2.0% |
| Gross profit | 2,734 | 2,772 | 39 | +1.4% |
| Operating income | 515 | 492 | -24 | -4.6% |
| Operating cash flow | -1,155 | 943 | 2,098 | — |
| Free cash flow | -1,644 | 776 | 2,420 | — |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Jun 2020 | 10,394 | 681 | 6.6% | 483 | 627 | 351 | S100MHLC |
| FY ending Jun 2021 | 9,627 | 631 | 6.6% | 441 | 812 | 663 | S100P8BM |
| FY ending Jun 2022 | 9,991 | 577 | 5.8% | 412 | 546 | 400 | S100RWHI |
| FY ending Jun 2023 | 10,416 | 374 | 3.6% | 347 | 260 | 140 | S100UV3P |
| FY ending Jun 2024 | 10,162 | 334 | 3.3% | 255 | 540 | 356 | S100WQ9V |
| FY ending Jun 2025 | 10,297 | 515 | 5.0% | 391 | -1,155 | -1,644 | S100Z38M |
| FY ending Jun 2026 | 10,507 | 492 | 4.7% | 390 | 943 | 776 | S100Z38M |

## People and productivity（FY ending Jun 2026, non-consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥88.3M |
| Operating income per employee (consolidated) | ¥4.1M |
| Net income per employee (consolidated) | ¥3.3M |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 128 | 126 | 124 | 120 | 119 |
| Average salary (parent company) | ¥6.3M | ¥6.4M | ¥6.6M | ¥6.7M | ¥6.9M |
| Average age (parent company) | 41.6 years | 42.3 years | 42.7 years | 43.2 years | 43.3 years |
| Average tenure (parent company) | 15.2 years | 15.7 years | 16.1 years | 16.6 years | 16.8 years |

Year over year: Employees (consolidated) -0.8% · Revenue (consolidated) +2.0%

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Jun 2026, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 943 | 9.0% | S100Z38M |
| Capital expenditure | 168 | 1.6% | S100Z38M |
| Free cash flow | 776 | 7.4% | 算出 |
| Investing cash flow | -1,068 | -10.2% | S100Z38M |
| Financing cash flow | -131 | -1.3% | S100Z38M |
| Dividends paid | 131 | 1.3% | S100Z38M |
| Change in cash | -255 | -2.4% | S100Z38M |
| Cash and equivalents | 1,669 | 15.9% | S100Z38M |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 5,090 | 5,004 | 5,115 | 1,924 | 1,669 | S100UV3P, S100WQ9V, S100Z38M |
| Total assets | 12,888 | 12,880 | 13,188 | 11,608 | 11,898 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Net assets | 9,812 | 10,047 | 10,150 | 10,430 | 10,710 | S100UV3P, S100WQ9V, S100Z38M |
| Share capital | 301 | 301 | 301 | 301 | 301 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Property, plant and equipment | 2,390 | 2,347 | 2,398 | 2,362 | 2,281 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Intangible assets excluding goodwill | 31 | 28 | 100 | 356 | 276 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Investment securities | 2,321 | 2,453 | 2,543 | 2,491 | 2,727 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Current assets | 8,014 | 7,940 | 8,018 | 6,284 | 6,499 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Current liabilities | 2,704 | 2,646 | 2,815 | 960 | 962 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Total liabilities | 3,077 | 2,833 | 3,037 | 1,178 | 1,188 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Equity attributable to owners of parent | 9,801 | 10,016 | 10,131 | 10,382 | 10,641 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Retained earnings | 9,292 | 9,507 | 9,622 | 9,873 | 10,132 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |
| Treasury stock | -65 | -65 | -65 | -65 | -65 | S100RWHI, S100UV3P, S100WQ9V, S100Z38M |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 14% | S100Z38M |
| Property, plant and equipment | 19% | S100Z38M |
| Intangibles and goodwill | 2% | S100Z38M |
| Investment securities | 23% | S100Z38M |
| Other assets | 42% | S100Z38M |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 10% | S100Z38M |
| Equity | 90% | S100Z38M |
| Other liabilities | 0% | S100Z38M |

### Balance sheet history

| Metric | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 12,888 | 12,880 | 13,188 | 11,608 | 11,898 |
| Equity | 9,812 | 10,047 | 10,150 | 10,430 | 10,710 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 5,090 | 5,004 | 5,115 | 1,924 | 1,669 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 21.7% | S100Z38M |
| Fixed assets ÷ total assets | 19.2% | S100Z38M |
| Goodwill ÷ parent equity | — | —, S100Z38M |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 14.0% |
| Cash ÷ revenue | 15.9% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 191.8% |
| Cash vs. profit gap | 553 JPY mn (of net income 141.6%) |
| Shareholder returns / net income | — |
| Shareholder returns / FCF | — |
| Shareholder payments — dividends / net income | 33.6% |
| Shareholder payments — dividends / FCF | 16.9% |
| CapEx intensity (capex ÷ revenue) | 1.6% |
| Investing CF relative to operating CF | 113.2% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | 4.1% | 0.78× | 3.2% | 1.32× | 4.2% | S100RWHI |
| 2023 | 3.3% | 0.81× | 2.7% | 1.30× | 3.5% | S100UV3P |
| 2024 | 2.5% | 0.78× | 2.0% | 1.29× | 2.5% | S100WQ9V |
| 2025 | 3.8% | 0.83× | 3.2% | 1.21× | 3.8% | S100Z38M |
| 2026 | 3.7% | 0.89× | 3.3% | 1.12× | 3.7% | S100Z38M |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| 高橋不動産株式会社 | Major shareholder | 22.2% | 2026-06-30 |
| 髙橋 快一郎 | Major shareholder | 19.8% | 2026-06-30 |
| アトムリビンテック従業員持株会 | Major shareholder | 5.8% | 2026-06-30 |
| 磯川産業株式会社 | Major shareholder | 5.5% | 2026-06-30 |
| 重田 光時 （常任代理人 株式会社スノーボールキャピタル） | Major shareholder | 4.2% | 2026-06-30 |
| 櫻井金属工業株式会社 | Major shareholder | 4.1% | 2026-06-30 |
| 髙橋 壽子 | Major shareholder | 3.9% | 2026-06-30 |
| 大塚 李代 | Major shareholder | 2.1% | 2026-06-30 |
| 岡崎 衛 | Major shareholder | 2.0% | 2026-06-30 |
| 有我 智代 | Major shareholder | 1.3% | 2026-06-30 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第72期(2025/07/01－2026/06/30) | S100Z38M | 2026-09-25 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Z38M,, |
| 有価証券報告書－第71期(2024/07/01－2025/06/30) | S100WQ9V | 2025-09-26 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100WQ9V,, |
| 訂正有価証券報告書－第70期(2023/07/01－2024/06/30) | S100UV3P | 2024-11-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100UV3P,, |
| 有価証券報告書－第69期(2022/07/01－2023/06/30) | S100RWHI | 2023-09-27 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100RWHI,, |
| 有価証券報告書－第68期(令和3年7月1日－令和4年6月30日) | S100P8BM | 2022-09-28 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100P8BM,, |
| 有価証券報告書－第67期(令和2年7月1日－令和3年6月30日) | S100MHLC | 2021-09-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100MHLC,, |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).