Company profile

FOOD & LIFE COMPANIES LTD.

EDINET
E33000
Securities
3563
Industry
Retail Trade
Latest annual securities report
2025-12-22 Annual Securities Report PDF HTML
Latest financial report
2026-05-14 Semiannual Securities Report PDF HTML
Latest filing
2026-10-01 Extraordinary Report PDF HTML
Compare this company

Industry position

Retail Trade

View details
Profitability Strong Current Top 16% 5-year trend Broadly stable
Financial strength Weak Based on Equity ratio Current Bottom 14% 5-year trend Broadly stable
Growth Strong Current Top 17% 5-year trend Broadly stable
Cash generation Very strong Current Top 9% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2025/10/01 - 2026/03/31

Consolidated · IFRS · Cumulative YTD

For H1 FY2026, revenue was ¥254.18 billion, up 24.7% year over year. Operating income was ¥28.08 billion, up 43.7% year over year. Net income was ¥18.83 billion, up 49.5% year over year.

Revenue ¥254.18B up 24.7% year over year
Operating income ¥28.08B up 43.7% year over year
Net income ¥18.83B up 49.5% year over year
Operating cash flow ¥40.55B
Free cash flow ¥19.8B
Total assets ¥429.7B
Total equity ¥118.9B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · IFRS · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated IFRS

Revenue reached ¥429.57 billion, up 19.0% year over year. Operating income was ¥36.09 billion, up 54.3% year over year. Operating margin was 8.4%. Net income was ¥22.94 billion, up 56.7% year over year. ROE was 23.4%; equity ratio was 24.0%; free cash flow was ¥38.99 billion.

Revenue ¥429.57B up 19.0% year over year
Operating income ¥36.09B up 54.3% year over year
Net income ¥22.94B up 56.7% year over year
Total assets¥398.6B
Total equity¥100.9B
Operating cash flow¥64.43B
Free cash flow¥38.99B

Industry position details

Retail Trade

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Strong

Operating margin Top 23% / ROE Top 13%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 88%

Growth Strong

Revenue growth Top 14% / 3-year revenue CAGR Top 24%

Cash generation Very strong

Operating cash flow margin Top 10% / Free cash flow margin Top 11%

Profitability Industry position history Broadly stable
2025 Top 13% 2024 Top 19% 2023 Top 35% 2022 Bottom 49% 2021 Top 9%
Financial strength Industry position history Broadly stable
2025 Bottom 13% 2024 Bottom 12% 2023 Bottom 13% 2022 Bottom 13% 2021 Bottom 18%
Growth Industry position history Broadly stable
2025 Top 16% 2024 Top 17% 2023 Top 30% 2022 Top 9% 2021 Top 9%
Cash generation Industry position history Broadly stable
2025 Top 8% 2024 Top 6% 2023 Top 8% 2022 Top 24% 2021 Top 16%
Profitability Operating margin 8.4% Industry median 3.3% Top 23% Comparison sample 66
Profitability ROE 23.4% Industry median 9.1% Top 13% Comparison sample 66
Financial strength Equity ratio 24.0% Industry median 43.3% Bottom 88% Comparison sample 66
Growth Revenue growth +19.0% Industry median +5.6% Top 14% Comparison sample 60
Growth 3-year revenue CAGR +15.2% Industry median +8.9% Top 24% Comparison sample 52
Cash generation Operating cash flow margin 15.0% Industry median 4.3% Top 10% Comparison sample 66
Cash generation Free cash flow margin 9.1% Industry median 0.2% Top 11% Comparison sample 66

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
FY2025 Consolidated IFRS 429574000000 36093000000 33777000000 22937000000 22937000000 25638000000 398596000000 100902000000 97869000000 97869000000 64429000000 -25436000000 -29235000000 38993000000 58822000000 202.71 38.17 7737.4407 898078428297.3888 116069184 0.2455343255 0.24 0.2343643033 0.0575444811 0.0840204482 0.0533947585 0.149983472 0.0907713223 0.1895306109 0.5434912761 0.5599224126 0.5674844529 0.0915832772 0.2781971581 0.1438589639 -0.0569267847 0.1482139735 0.2087104774 0.2079679639 0.5903812961 0.0 0.3054132323 11720
FY2024 Consolidated IFRS 361129000000 23384000000 21653000000 14633000000 14633000000 14740000000 365154000000 77837000000 76568000000 76568000000 56326000000 -24066000000 -34322000000 32260000000 48695000000 127.46 22.58 2878.0468 334052543589.8112 116069184 0.2096868718 0.205 0.1911111692 0.0400735032 0.0647524846 0.0405201465 0.1559719657 0.0893309593 0.1967940029 1.1256249432 1.1951540957 0.8525129763 0.0412681575 0.0730422109 0.3296978281 -0.3453711986 -0.4375104708 0.3182412553 -0.0494456157 0.866725249 0.0 0.2584805158 8978
FY2023 Consolidated IFRS 301747000000 11001000000 9864000000 7899000000 7899000000 8708000000 350682000000 71744000000 71356000000 71356000000 42360000000 -17888000000 -23876000000 24472000000 51228000000 68.28 36.82 2514.0696 291806006991.2064 116069184 0.2034777947 0.199 0.1106984696 0.0225246805 0.0364576947 0.0261775593 0.1403825059 0.0811010549 0.0726837089 0.0867331819 0.3040719196 1.1899085112 0.0563283552 0.0958121535 0.4352510673 0.0895302082 -3.2654900844 1.4801864802 0.0116713075 1.1912708601 0.0 0.1718134034 7134
FY2022 Consolidated IFRS 281301000000 10123000000 7564000000 3607000000 3607000000 5713000000 331982000000 65134000000 65117000000 65117000000 29514000000 -19647000000 10539000000 9867000000 50637000000 31.16 71.36 2223.5776 258088837592.6784 116069184 0.1961461766 0.193 0.055392601 0.0108650469 0.0359863634 0.0128225637 0.1049196412 0.0350763062 0.1681741167 -0.557966901 -0.6495552261 -0.726431551 0.1215570218 0.0243514921 -0.0683418037 -0.1365845193 4.0018984338 -0.3144584173 0.7242823577 -0.725728369 0.0 0.3301289054 6088
FY2021 Consolidated IFRS 240804000000 22901000000 21584000000 13185000000 13185000000 14025000000 296001000000 63573000000 63569000000 63569000000 31679000000 -17286000000 2107000000 14393000000 29367000000 113.61 45.42 5160.1662 598936280138.3808 116069184 0.2147594096 0.213 0.207412418 0.0445437684 0.0951022408 0.0547540739 0.1315551237 0.0597706018 0.174900101 0.8987646132 1.0485952923 1.0419699551 0.2475544223 0.2487035436 0.3242068302 -0.1617716244 1.3133551457 0.5914418399 1.3187524674 1.041876348 0.000165446 0.5986727209 4577
FY2020 Consolidated IFRS 204957000000 12061000000 10536000000 6457000000 6457000000 6488000000 237265000000 50920000000 50908000000 50908000000 23923000000 -14879000000 -6724000000 9044000000 12665000000 55.64 47.59 2647.9076 307289634613.4784 116049984 0.2145617769 0.214 0.1268366465 0.0272142963 0.0588464898 0.0315041692 0.1167220441 0.0441263289 0.0294794262 -0.1708373436 -0.2664485135 -0.3516417311 0.7401301073 0.0747566871 0.3821133514 -0.3929039506 0.216134297 0.3647200845 0.2247364858 -0.8379024035 3.0 0.2896396396 2863
FY2019 Consolidated IFRS 199088000000 14546000000 14363000000 9959000000 9959000000 9523000000 136349000000 47367000000 47367000000 47367000000 17309000000 -10682000000 -8578000000 6627000000 10341000000 343.25 21.18 7270.0350 210921861357.3600 29012496 0.3473952871 0.347 0.2102518631 0.0730405063 0.073063168 0.0500231054 0.086941453 0.0332867878 0.1384068206 0.2480882864 0.2462770617 0.0324620254 0.1599608179 0.1739690722 -0.6695842451 -0.8994685562 -0.2059669303 -0.1651057646 0.2394829018 0.3602941176 2220
FY2018 Consolidated IFRS 174883000000 11508000000 7991000000 7991000000 7979000000 132062000000 40835000000 40835000000 14744000000 -6398000000 -4516000000 8346000000 12386000000 276.93 24.3 6729.399 0.3092108252 0.315 0.1956899718 0.0605094577 0.0456934064 0.0843077944 0.047723335 0.1181634506 0.2793774319 0.1494533947 0.0517672544 0.2819828588 0.2738897529 -0.156334719 0.2025428218 0.3815593445 0.4506910283 0.0938931901 0.1682176092 1632
FY2017 Consolidated IFRS 156402000000 8995000000 6952000000 6952000000 6951000000 125562000000 31853000000 31853000000 11574000000 -5533000000 -5663000000 6041000000 8538000000 253.16 14.26 3610.0616 0.2536834393 0.25 0.2182525979 0.0553670697 0.0444495595 0.0740016112 0.0386248258 1397

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