Komori
Earnings3065Life Foods Co.,Ltd.Retail

Summary of Financial Results for the First Quarter of the Fiscal Year Ending February 2027 (Japanese GAAP; non-consolidated)

In the first quarter, revenue decreased 4.1% year on year and operating profit decreased 57.5%, resulting in lower revenue and profit. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
47Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-57.5
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 March 2026–31 May 2026Non-consolidated (standalone)Japanese GAAP
Net Sales2,390Millions of yenYear on year -4.1%Progress 24.8%
Operating profit40Millions of yenYear on year -57.5%Progress 33.9%
Ordinary income46Millions of yenYear on year -53.7%Progress 29.3%
Net income attributable to owners of the parent43Millions of yenYear on year -54.5%Progress 58.9%

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¥14.05
Financial position at period-end
Total assets4,156Millions of yen
of which net assets 1,739 Millions of yenEquity ratio 41.8%vs. prior year-end -1.8pt

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.

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%)
Factors Behind Changes in Business Performance

The food-service industry continued to face a challenging environment, with a slow recovery in nighttime demand, persistently high raw material, fixtures and equipment, and energy costs, and rising labor costs. The company implemented measures including selective price revisions, sales promotions, takeout services, and closing stores with no prospect of improving profitability.

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 No修正再表示 No
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥492 thousand, Loss on closure of stores ¥9,399 thousand
Depreciation and amortization¥25,455 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-End563,218 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2026–31 May 2026
Net Sales2,390 Millions of yen (YoY -4.1%)
Operating profit40 Millions of yen (YoY -57.5%)
Ordinary income46 Millions of yen (YoY -53.7%)
Profit attributable to owners of the parent43 Millions of yen (YoY -54.5%)
Net income per share¥14.05
Equity ratioEnd of the current fiscal period 41.8 / End of previous period 43.6
Total assets4,156 Millions of yen
Net assets1,739 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%)
Depreciation and amortization¥25,455 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥492 thousand, Loss on closure of stores ¥9,399 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 No / Restatement No
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-End563,218 Shares
Factors Behind Changes in Business PerformanceThe food-service industry continued to face a challenging environment, with a slow recovery in nighttime demand, persistently high raw material, fixtures and equipment, and energy costs, and rising labor costs. The company implemented measures including selective price revisions, sales promotions, takeout services, and closing stores with no prospect of improving profitability.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial subsequent events

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 the slow recovery in nighttime demand, persistently high raw material, fixtures and equipment, and energy costs, and rising labor costs due to labor shortages. In response, it implemented measures including selective price revisions, sales promotions, online ordering for takeout, and closing stores.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending February 2027 (Japanese GAAP; non-consolidated) | Life Foods Co.,Ltd. (3065) timely disclosure | Komori