Komori
Earnings3065Life Foods Co.,Ltd.Retail

Financial Results for the Fiscal Year Ended February 2026 (Japanese GAAP, Non-consolidated)

For the fiscal year ended February 2026, net sales decreased slightly, while operating income, ordinary income and net income declined significantly. For the fiscal year ending February 2027, the company expects net sales to remain flat and operating income and other earnings to recover.

Worth reading
55In focus
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-74.8
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 March 2025–28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales9,614Millions of yenYear on year -1.7%Progress 99.9%
Operating profit87Millions of yenYear on year -74.8%Progress 73.7%
Ordinary income128Millions of yenYear on year -69.0%Progress 81.5%
Net income attributable to owners of the parent35Millions of yenYear on year -91.1%Progress 47.9%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥11.58
Operating Margin0.9%
Financial position at period-end
Total assets3,923Millions of yen
of which net assets 1,710 Millions of yenEquity ratio 43.6%vs. prior year-end +2.3pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Cash inflows and outflows
Operating+505
Investment-221
Financials-492
Net change-208

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period1,871 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales9,619 Millions of yen (YoY 0.0%)
Operating profit118 Millions of yen (YoY +35.7%)
Ordinary income157 Millions of yen (YoY +22.4%)
Net income73 Millions of yen (YoY +104.0%)
Annual Dividend Forecast¥5 → ¥5(0.0%)
Payout ratio21.2%
Factors Behind Changes in Business Performance

Persistently high raw material prices, particularly rice prices, and energy costs; higher labor costs due to labor shortages and other factors; and the slow recovery in nighttime demand at stores.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 Yes修正再表示 No
Material subsequent eventsNo applicable matters.
Impairment loss¥47,105 thousand
Breakdown of extraordinary income (loss)Extraordinary income No applicable matters / Extraordinary loss Loss on Disposal of Fixed Assets ¥531 thousand, Impairment Losses ¥47,105 thousand, Loss on closure of stores ¥8,816 thousand, Other ¥300 thousand
Depreciation and amortization¥53,244 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End3,660,400 Shares
Treasury Shares at Period-End565,518 Shares
NotesDetailed figures for total assets, net assets, income and expenses, and cash flows are also presented in the financial statements in thousands of yen.
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2025–28 February 2026
Net Sales9,614 Millions of yen (YoY -1.7%)
Operating profit87 Millions of yen (YoY -74.8%)
Ordinary income128 Millions of yen (YoY -69.0%)
Profit attributable to owners of the parent35 Millions of yen (YoY -91.1%)
Net income per share¥11.58
Operating Margin0.9%
Equity ratioEnd of the current fiscal period 43.6% / End of previous period 41.3%
Total assets3,923 Millions of yen
Net assets1,710 Millions of yen
Cash flows from operating activities505 Millions of yen
Cash flows from investing activities-221 Millions of yen
Cash flows from financing activities-492 Millions of yen
Cash and cash equivalents at end of period1,871 Millions of yen
Full-year earnings forecastNet Sales 9,619 Millions of yen (YoY 0.0%) / Operating profit 118 Millions of yen (YoY +35.7%) / Ordinary income 157 Millions of yen (YoY +22.4%) / Net income 73 Millions of yen (YoY +104.0%)
Annual Dividend Forecast¥5 → ¥5(0.0%)
Payout ratio21.2%
Depreciation and amortization¥53,244 thousand
Impairment loss¥47,105 thousand
Breakdown of extraordinary income (loss)Extraordinary income No applicable matters / Extraordinary loss Loss on Disposal of Fixed Assets ¥531 thousand, Impairment Losses ¥47,105 thousand, Loss on closure of stores ¥8,816 thousand, Other ¥300 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate Yes / Restatement No
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End3,660,400 Shares
Treasury Shares at Period-End565,518 Shares
Factors Behind Changes in Business PerformancePersistently high raw material prices, particularly rice prices, and energy costs; higher labor costs due to labor shortages and other factors; and the slow recovery in nighttime demand at stores.
NotesDetailed figures for total assets, net assets, income and expenses, and cash flows are also presented in the financial statements in thousands of yen.
Items this document does not state (7)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogChanges in the scope of consolidation

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The company cited a challenging environment for the food-service industry, including persistently high raw material prices, particularly rice prices, and energy costs, higher labor costs due to labor shortages and other factors, and the slow recovery in nighttime demand. It also stated that it had implemented measures including reducing employees' working hours, restraining capital investment, reviewing menus, changing business formats, and strengthening its app and takeaway offerings.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Fiscal Year Ended February 2026 (Japanese GAAP, Non-consolidated) | Life Foods Co.,Ltd. (3065) timely disclosure | Komori