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Hikari Food Service (138A) · InitiativeRestated

Maximizing revenue per tsubo through small-format stores

First written in FY2023. 4 of 5 entries say "Restated". Latest entry: 2026-10-14.

5entries
3years
2from disclosures
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ProgressHeldSoftenedWorseRestatedFY2023 – 2026-10-142024: 120242025: 120252026: 32026
Same theme, other companies
Maximizing revenue per tsubo through small-format storesA theme 1 companies write about · 0 as a headwind · 1 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「We have developed and are rolling out a model that maximizes revenue per tsubo while minimizing risk.」

    The company continues to describe a store model centered on small-format stores, low fixed costs and a low break-even point.
  2. FY2024RestatedAnnual report

    「We have developed and are rolling out a model that maximizes revenue per tsubo while minimizing risk. Specifically, continuing to open 30-tsubo stores generating monthly sales of ¥10 million entails considerable risk if sufficient customer traffic cannot be secured, because rent and fixed costs rise and the break-even point increases as store size grows. By contrast, continuing to open three 10-tsubo stores generating monthly sales of ¥3.5 million each, or ¥10.5 million in total, makes it easier for each store to become profitable because rent and fixed costs fall and the break-even point declines as store size decreases.」

    The company continues to explain its model of raising revenue per tsubo and limiting opening risk through small formats, low fixed costs and low break-even points, using a comparison of monthly sales from 30-tsubo and 10-tsubo stores. It also indicates that stores can be opened from as small as 4 tsubo and in upper-floor locations or areas outside major stations.
  3. FY2023First statedAnnual report

    「We have developed and are rolling out a model that maximizes revenue per tsubo while minimizing risk.」

    The company describes a model based on small-format stores, generally around 10 tsubo, with low rent, low fixed costs and a low break-even point, allowing it to open stores and achieve profitability.
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Maximizing revenue per tsubo through small-format stores | Hikari Food Service Co.,Ltd. (138A) | Komori