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Three F (7544) · TargetAdvancedLatest Financial Results Presentation (2026-10-08): "Cited as achieved"

Seven-Year Medium- to Long-Term Management Plan and Ongoing Improvement in Average Daily Sales per Store

First written in FY2021-Q1. 12 of 26 entries say "Restated". Latest entry: 2026-10-08.

26entries
7years
7from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2021-Q1 – FY2021-Q3RestatedFY2022-Q2 – FY2023-Q1RestatedFY2024-Q2 – FY2026-H12020: 120202021: 420212022: 420222023: 420232024: 420242025: 120252026: 82026
Same theme, other companies
Improving per-store profitability through the 7-year medium- to long-term management planA 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. FY2026AdvancedAnnual report

    「As a result, in the fiscal year ending February 2026, the company achieved its numerical targets for ordinary profit and profit attributable to owners of the parent one year ahead of the original plan. It has designated the fiscal year ending February 2027, the final year of the current plan, as the “harvest phase,” in which it will convert its investments to tangible results and returns.」

    The medium- to long-term management plan has reached the stage at which its profit targets have been achieved one year ahead of schedule, and the final year, the fiscal year ending February 2027, has been designated as the “harvest phase” for recouping investments.
  2. FY2026-H1RestatedAnnual report

    「Against this backdrop, the Group has identified the continued improvement of “average daily sales per store” and “franchisee profits” as its most important performance indicators under the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027. It is implementing various measures under the key strategies of “optimizing individual stores” and “stabilizing franchisee management,” while continuing to respond to changes in customer usage patterns and working toward its targets.」

    The company has restated its policy for the fiscal years ending February 2021 through February 2027, centered on the medium- to long-term management plan, continued improvement of average daily sales per store and franchisee profits, optimization of individual stores, and stabilization of franchisee management.
  3. FY2025-H1RestatedAnnual report

    「Although the increase in customer traffic has slowed, average daily sales per store have continued to exceed the previous year’s level because the number of store visitors increased. However, franchisee profits are in a situation requiring further action to address increases in store operating costs, including labor, utilities and other expenses, as the rates of improvement in average daily sales per store and gross profit margins have slowed.」

    While average daily sales per store, one of the most important performance indicators under the medium- to long-term management plan, have continued to exceed the previous year’s level, the company identifies the slowing pace of improvement in franchisee profits and the need to address rising costs as challenges.
  4. FY2025-Q1RestatedAnnual report

    「To manage the business together with its franchisees from the same perspective, the Group has identified the continued improvement of “average daily sales per store” and “franchisee profits” as its most important performance indicators under the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027. It is implementing various measures under the key strategies of “optimizing individual stores” and “stabilizing franchisee management,” while continuing to respond to changes in customer usage patterns and working toward its targets.」

    The company continues its policy centered on the medium- to long-term management plan for the fiscal years ending February 2021 through February 2027, improving average daily sales per store and franchisee profits, optimizing individual stores, and stabilizing franchisee management.
  5. FY2024Restatement of the final-year targetsAnnual report

    「In the fiscal year ending February 2027, the final year of the medium- to long-term management plan, we aim to achieve a 13% increase in average daily sales per store and a 28% increase in franchisee profits, both compared with the fiscal year ended February 2020, and thereby realize ordinary profit of at least ¥1 billion and profit attributable to owners of the parent of at least ¥300 million.」

    For the final profit targets, which had been described through the previous quarter as “revised profit levels to reflect current conditions,” this securities report again explicitly states numerical targets, including ordinary profit of at least ¥1 billion and profit attributable to owners of the parent of at least ¥300 million for the fiscal year ending February 2027.
  6. FY2024-Q3RestatedAnnual report

    「Against this backdrop, regarding the final targets of the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027, the Group has revised its target profit levels to reflect current conditions. To manage the business together with its franchisees from the same perspective, it continues to identify the improvement of “average daily sales per store” and “franchisee profits” as its most important performance indicators, and is implementing various measures under the key strategies of “optimizing individual stores” and “stabilizing franchisee management” while continuing to respond to changes in customer usage patterns and working toward its targets.」

    While maintaining its explanation that the final profit targets of the medium- to long-term management plan had been revised to reflect current conditions, the company continues to emphasize improving average daily sales per store and franchisee profits, optimizing individual stores, and stabilizing franchisee management.
  7. FY2024-Q2RestatedAnnual report

    「Against this backdrop, regarding the final targets of the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027, the Group has revised its target profit levels to reflect current conditions. To manage the business together with its franchisees from the same perspective, it continues to identify the improvement of “average daily sales per store” and “franchisee profits” as its most important performance indicators, and is implementing various measures under the key strategies of “optimizing individual stores” and “stabilizing franchisee management” while continuing to respond to changes in customer usage patterns and working toward its targets.」

    While maintaining its explanation from the previous quarter that the final target profit levels had been revised to reflect current conditions, the company continues to emphasize improving average daily sales per store and franchisee profits, optimizing individual stores, and stabilizing franchisee management.
  8. FY2024-Q1SoftenedAnnual report

    「Regarding the final targets of the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027, the Group has revised its target profit levels to reflect current conditions.」

    The company states that it has revised the previously disclosed final-year profit targets of the medium- to long-term management plan, whose final year is the fiscal year ending February 2027, to levels that reflect current conditions. This filing does not provide the specific figures after the revision.
  9. FY2023RaisedAnnual report

    「In the fiscal year ending February 2027, the final year of the medium- to long-term management plan, we aim to achieve a 13% increase in average daily sales per store and a 28% increase in franchisee profits, both compared with the fiscal year ended February 2020, and thereby realize ordinary profit of at least ¥1 billion and profit attributable to owners of the parent of at least ¥300 million.」

    In addition to the existing targets of a 13% increase in average daily sales per store and a 28% increase in franchisee profits, the company explicitly stated profit targets for the fiscal year ending February 2027 of ordinary profit of at least ¥1 billion and profit attributable to owners of the parent of at least ¥300 million.
  10. FY2023-Q3RestatedAnnual report

    「Against this backdrop, in the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027, the Group has identified the continued improvement of “average daily sales per store” and “franchisee profits” as its most important performance indicators, and designated (1) “strengthening the capabilities of individual stores” and (2) “stabilizing franchisee management” as its key strategies. It is implementing various measures based on these strategies and working toward its targets while continuing to respond to changes in customer usage patterns, with the Group and its franchisees working together from the same perspective.」

    The company has reaffirmed its policy centered on the medium- to long-term management plan for the fiscal years ending February 2021 through February 2027, continued improvement in average daily sales per store and franchisee profits, and strengthening individual stores and stabilizing franchisee management.
  11. FY2023-Q2AdvancedAnnual report

    「Average daily sales per store have continued to run above pre-pandemic levels.」

    The company states that average daily sales per store, one of the most important performance indicators under the medium- to long-term management plan, have moved above pre-pandemic levels this quarter, following their recovery to pre-pandemic levels in the previous quarter.
  12. FY2023-Q1RestatedAnnual report

    「Against this backdrop, in the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027, the Group has identified the continued improvement of “average daily sales per store” and “franchisee profits” as its most important performance indicators, and designated (1) “strengthening the capabilities of individual stores” and (2) “stabilizing franchisee management” as its key strategies. It is implementing various measures based on these strategies and working toward its targets while continuing to respond to changes in customer usage patterns, with the Group and its franchisees working together from the same perspective.」

    The company has reaffirmed its policy centered on the medium- to long-term management plan for the fiscal years ending February 2021 through February 2027, continued improvement in average daily sales per store and franchisee profits, and strengthening individual stores and stabilizing franchisee management.
  13. FY2022RestatedAnnual report

    「To this end, the 3 years from the fiscal year ended February 2018 through the fiscal year ended February 2020, during which the brand conversion was undertaken, were designated as the “integration phase”; the 3 years from the fiscal year ended February 2021 through the fiscal year ended February 2023 as the “development phase”; the 2 years from the fiscal year ended February 2024 through the fiscal year ended February 2025 as the “growth phase”; and the 2 years from the fiscal year ended February 2026 through the fiscal year ending February 2027 as the “harvest phase.” The company will pursue a 10-year management plan in which the sapling grows into a large tree.」

    While maintaining the 7-year medium- to long-term management plan, the company has set out a timeline dividing the period from the brand conversion through the harvest phase into the integration, development, growth and harvest phases.
  14. FY2022-Q3RestatedAnnual report

    「Against this backdrop, in the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027, the Group has identified the continued improvement of average daily sales per store and franchisee profits as its most important performance indicators, and designated (1) strengthening the capabilities of individual stores and (2) stabilizing franchisee management as its key strategies. It is implementing various measures based on these strategies and working toward its targets while continuing to respond to changes in customer usage patterns, with the Group and its franchisees working together from the same perspective.」

    The company has reaffirmed its medium- to long-term management plan for the fiscal years ending February 2021 through February 2027, its continued improvement of average daily sales per store and franchisee profits, and its key strategies of strengthening individual stores and stabilizing franchisee management.
  15. FY2022-Q2RestatedAnnual report

    「Against this backdrop, in the medium- to long-term management plan covering the fiscal years ending February 2021 through February 2027, the Group has identified the continued improvement of average daily sales per store and franchisee profits as its most important performance indicators, and designated (1) strengthening the capabilities of individual stores and (2) stabilizing franchisee management as its key strategies. It is implementing various measures based on these strategies and working toward its targets while continuing to respond to changes in customer usage patterns, with the Group and its franchisees working together from the same perspective.」

    The company has reaffirmed its medium- to long-term management plan for the fiscal years ending February 2021 through February 2027, its continued improvement of average daily sales per store and franchisee profits, and its key strategies of strengthening individual stores and stabilizing franchisee management.
  16. FY2022-Q1AdvancedAnnual report

    「Overall, we were able to restore average daily sales to pre-pandemic levels.」

    The company states that average daily sales across Lawson Three F have recovered to pre-pandemic levels under the medium- to long-term management plan, which identifies the continued improvement of average daily sales per store as its most important performance indicator.
  17. FY2021AdvancedAnnual report

    「The Group has formulated a 7-year “medium- to long-term management plan” for the fiscal years ending February 2021 through February 2027, with the aim of achieving sustainable growth and enhancing corporate value. For the fiscal year ending February 2027, the final year of the medium- to long-term management plan, we aim to increase average daily sales per store by 13% and franchisee profit by 28%, compared with the fiscal year ended February 2020.」

    The 7-year plan explicitly states that the period covered runs from the fiscal year ended February 2021 to the fiscal year ending February 2027, with specific final-year targets of a 13% increase in average daily sales per store and a 28% increase in franchisee profits.
  18. FY2021-Q3Short-term decline in average daily salesAnnual report

    「To promote management as one with franchisees, sharing the same perspective, and achieve mutual prosperity, the medium- to long-term management plan designates continued improvement in average daily sales per store as the most important management indicator. Although average daily sales have declined slightly in the short term due in part to the impact of COVID-19, we are pursuing initiatives to achieve our targets while continuing to respond to changes in customer usage trends.」

    States that, while maintaining the 7-year plan with continued improvement in average daily sales per store as the most important indicator, average daily sales declined slightly in the short term due to COVID-19 and other factors.
  19. FY2021-Q1First statedAnnual report

    「Against this backdrop, following completion of the brand conversion to Lawson-Three F and with a clearer outlook ahead, we formulated a 7-year medium- to long-term management plan beginning in the fiscal year ending February 2021, as a roadmap for continuing to align objectives among internal and external stakeholders and for strengthening collaboration and combining their creativity to achieve them. To promote management as one with franchisees, sharing the same perspective, the medium- to long-term management plan designates continued improvement in average daily sales per store as the most important management indicator. In the short term, we are pursuing initiatives to achieve our targets while continuing to respond to changes in customer usage trends.」

    As a new roadmap following completion of the brand conversion, formulated a 7-year medium- to long-term management plan beginning in the fiscal year ending February 2021 and designated continued improvement in average daily sales per store as the most important indicator.
Moved together

"Restructuring the Store Network and Conversion to the Lawson Brand" moved the same way as this thread, in the same document, in 7 of its 26 moves.

765433★123456
  1. ★This thread
  2. 1Restructuring the Store Network and Conversion to the Lawson Brand7×
  3. 2Differentiation and Uniqueness of Original Products6×
  4. 3Closure of Unprofitable Stores and Expense Reduction5×
  5. 4Transition to a profitable business model4×
  6. 5Profit Distribution Policy and No Dividend for the Current Period3×
  7. 6Strengthening Individual Store Capabilities and Stabilizing Franchisee Management3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Three F yet. It last moved in the Financial Results Presentation of 2026-10-08: "Cited as achieved".
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Seven-Year Medium- to Long-Term Management Plan and Ongoing Improvement in Average Daily Sales per Store | Three F Co.,Ltd. (7544) | Komori