Company profile

Three F Co., Ltd.

EDINET
E03286
Securities
7544
Industry
Retail Trade
Latest annual securities report
2026-05-27 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-05-29 Extraordinary Report PDF HTML
Compare this company

Industry position

Retail Trade

View details
Profitability Strong Current Top 24% 5-year trend Improving
Financial strength Strong Based on Equity ratio Current Top 13% 5-year trend Broadly stable
Growth Very strong Based on Revenue growth Current Top 8% 5-year trend Improving
Cash generation Very strong Current Top 2% 5-year trend Improving

Latest half-year results

H1 FY2026

2025/03/01 - 2025/08/31

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥2.25 billion. Operating income was ¥864 million. Net income was ¥550 million.

Revenue ¥2.25B
Operating income ¥864M
Net income ¥550M
Operating cash flow ¥607M
Free cash flow ¥603M
Total assets ¥5.49B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated Japanese GAAP

Revenue reached ¥4.58 billion, up 18.3% year over year. Operating income was ¥1.41 billion, up 41.8% year over year. Operating margin was 30.9%. Net income was ¥382 million, up 32.2% year over year. ROE was 7.9%; equity ratio was 71.9%; free cash flow was ¥1.09 billion.

Revenue ¥4.58B up 18.3% year over year
Operating income ¥1.41B up 41.8% year over year
Net income ¥382M up 32.2% year over year
Total assets¥5.76B
Total equity—
Operating cash flow¥1.09B
Free cash flow¥1.09B

Industry position details

Retail Trade

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Strong

Operating margin Top 2% / ROE Top 47%

Financial strength Strong
Based on Equity ratio

Equity ratio Top 13%

Growth Very strong
Based on Revenue growth

Revenue growth Top 9%

Cash generation Very strong

Operating cash flow margin Top 2% / Free cash flow margin Top 2%

Profitability Industry position history Improving
2026 Top 24% 2025 Top 32% 2023 Bottom 40% 2022 Bottom 50%
Financial strength Industry position history Broadly stable
2026 Top 13% 2025 Top 8% 2023 Top 4% 2022 Top 7%
Growth Industry position history Improving
2026 Top 8% 2023 Top 24% 2022 Bottom 16%
Cash generation Industry position history Improving
2026 Top 2% 2025 Top 7% 2023 Bottom 37% 2022 Top 15%
Profitability Operating margin 30.9% Industry median 3.8% Top 2% Comparison sample 246
Profitability ROE 7.9% Industry median 7.3% Top 47% Comparison sample 250
Financial strength Equity ratio 71.9% Industry median 46.6% Top 13% Comparison sample 250
Growth Revenue growth +18.3% Industry median +4.3% Top 9% Comparison sample 240
Cash generation Operating cash flow margin 23.8% Industry median 5.0% Top 2% Comparison sample 250
Cash generation Free cash flow margin 23.7% Industry median 1.3% Top 2% Comparison sample 250

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2026 Consolidated Japanese GAAP 4577000000 1414000000 1428000000 382000000 382000000 888000000 5758000000 905000000 4852000000 4135000000 4852000000 1090000000 -3000000 -475000000 1087000000 4768000000 50.45 11.4 575.130 4432581547.350 546.69 7707095 0.8426536992 0.719 0.0787304204 0.06634248 0.3089359843 0.3119947564 0.0834607822 0.238147258 0.2374918069 0.1829930215 0.4182547643 0.4237288136 0.321799308 0.1261490319 0.0927927928 1.1001926782 0.925 -0.1964735516 1.2693110647 0.1469809959 0.3192991632 0.0 0.009009009 112
FY2025 Consolidated Japanese GAAP 3869000000 997000000 1003000000 289000000 289000000 672000000 5113000000 673000000 4440000000 3843000000 4440000000 519000000 -40000000 -397000000 479000000 4157000000 38.24 11.1 424.464 3271384372.080 508.31 7707095 0.8683747311 0.753 0.0650900901 0.0565225895 0.2576893254 0.2592401137 0.074696304 0.1341431895 0.1238046007 111
FY2023 Consolidated Japanese GAAP 4025000000 152000000 157000000 -164000000 -164000000 -55000000 4347000000 539000000 3807000000 3488000000 3807000000 38000000 11000000 -483000000 49000000 3407000000 -21.68 461.38 7707095 0.8757763975 0.804 -0.0430785395 -0.0377271682 0.0377639752 0.0390062112 -0.0407453416 0.0094409938 0.012173913 0.1997019374 -0.2361809045 -0.374501992 -0.9523809524 -0.1101330604 -0.124425023 -0.8851963746 -0.5 -0.7955390335 -0.8611898017 -0.1129914085 -0.9443946188 0.0 -0.0169491525 116
FY2022 Consolidated Japanese GAAP 3355000000 199000000 251000000 -84000000 -84000000 75000000 4885000000 536000000 4348000000 3728000000 4348000000 331000000 22000000 -269000000 353000000 3841000000 -11.15 493.1 7707095 0.8900716479 0.765 -0.0193192272 -0.0171954964 0.059314456 0.0748137109 -0.0250372578 0.0986587183 0.1052160954 -0.0714088015 0.2208588957 0.1674418605 -2.652173913 -0.036679156 -0.0429231785 7.0731707317 1.4489795918 -0.0890688259 45.125 0.0226304579 -2.5623003195 0.0 -0.0166666667 118
FY2021 Consolidated Japanese GAAP 3613000000 163000000 215000000 -23000000 -23000000 168000000 5071000000 528000000 4543000000 3888000000 4543000000 41000000 -49000000 -247000000 -8000000 3756000000 -3.13 514.25 7707095 0.8958785249 0.768 -0.0050627339 -0.0045355946 0.045114863 0.0595073346 -0.0063659009 0.0113479103 -0.0022142264 120
FY2019 Consolidated Japanese GAAP 3224000000 -283000000 -232000000 -167000000 -167000000 -134000000 4804000000 640000000 4163000000 3893000000 4163000000 -1087000000 78000000 -241000000 -1009000000 3612000000 -22.1 515.06 0.8665695254 0.812 -0.0401153015 -0.0347626978 -0.0877791563 -0.0719602978 -0.0517990074 -0.3371588089 -0.3129652605 -0.254566474 0.9056666667 0.919556172 -1.2934973638 -0.2285209571 -0.0314099581 0.8212465055 -0.9922871551 0.8641488162 -1.2502480159 -0.257248612 -1.2941959531 0.0 121
FY2018 Consolidated Japanese GAAP 4325000000 -3000000000 -2884000000 569000000 569000000 682000000 6227000000 1929000000 4298000000 4061000000 4298000000 -6081000000 10113000000 -1774000000 4032000000 4863000000 75.12 4.8 360.576 537.98 0.6902200096 0.654 0.1323871568 0.0913762647 -0.6936416185 -0.6668208092 0.1315606936 -1.4060115607 0.9322543353 -0.3187903607 -0.775147929 -0.645179692 1.7880886427 -0.46388291 4.1350059737 -1.3086560364 1.7982844494 -3.2890322581 3.1142857143 0.8667946257 1.7876690783 -0.5856164384 121
FY2017 Consolidated Japanese GAAP 6349000000 -1690000000 -1753000000 -722000000 -722000000 -787000000 11615000000 10777000000 837000000 619000000 837000000 -2634000000 3614000000 775000000 980000000 2605000000 -95.37 83.27 0.0720619888 0.054 -0.86260454 -0.0621609987 -0.266183651 -0.2761064735 -0.1137186959 -0.4148684832 0.1543550165 292

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp