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Revision of earnings forecasts3563FOOD & LIFE COMPANIES LTD.Retail

Notice Regarding Revisions to Earnings Forecasts and Dividend Forecast

The full-year consolidated earnings forecasts for the fiscal year ending September 2026 have been revised upward for revenue, adjusted EBITDA, operating profit, and profit for the period attributable to owners of the parent. The year-end dividend forecast has also been increased from ¥35.00 to ¥40.00.

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Revised forecast

Fiscal year ending September 2026 · Full yearPrevious forecast published 7 November 2025
Net Sales485,000→505,000million
+4.1%
Operating profit40,500→48,500million
+19.8%
Profit attributable to owners of the parent24,000→30,000million
+25.0%
Net income per share211.91→264.26yen and sen
+24.7%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Consolidated results for the cumulative second quarter (interim period) exceeded expectations in revenue and at every profit level, mainly because performance, particularly in the overseas business, remained strong.

Previous-period resultsFiscal year ended September 2025: revenue ¥429,574 million, adjusted EBITDA ¥52,079 million, operating profit ¥36,093 million, profit for the period attributable to owners of the parent ¥22,937 million, basic earnings per share ¥202.71
Dividend forecast revisionThe year-end dividend forecast has been increased by ¥5.00, from ¥35.00 to ¥40.00. The year-end dividend after the stock split will be ¥20.00. The annual dividend is ¥40.00 on a pre-stock-split basis.
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥485,000 million → ¥505,000 million(+4.1%)
Operating profit¥40,500 million → ¥48,500 million(+19.8%)
Profit attributable to owners of the parent¥24,000 million → ¥30,000 million(+25.0%)
Net income per share211.91 yen and sen → 264.26 yen and sen
Fiscal Period CoveredFiscal year ending September 2026
Period CoveredFull year
Publication date of previous forecast7 November 2025
Previous-period resultsFiscal year ended September 2025: revenue ¥429,574 million, adjusted EBITDA ¥52,079 million, operating profit ¥36,093 million, profit for the period attributable to owners of the parent ¥22,937 million, basic earnings per share ¥202.71
Reason for the revisionConsolidated results for the cumulative second quarter (interim period) exceeded expectations in revenue and at every profit level, mainly because performance, particularly in the overseas business, remained strong.
Dividend forecast revisionThe year-end dividend forecast has been increased by ¥5.00, from ¥35.00 to ¥40.00. The year-end dividend after the stock split will be ¥20.00. The annual dividend is ¥40.00 on a pre-stock-split basis.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Ordinary incomeDetails and amount of extraordinary loss

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.

Consolidated results for the cumulative second quarter exceeded expectations in revenue and at every profit level, mainly due to strong performance in the overseas business. The dividend was increased after comprehensively taking into account business performance, the strengthening of retained earnings and other factors.

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.
Notice Regarding Revisions to Earnings Forecasts and Dividend Forecast | FOOD & LIFE COMPANIES LTD. (3563) timely disclosure | Komori