Komori
Earnings9262SILVER LIFE CO.,LTD.Retail

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending July 2026 [Japanese GAAP] (Non-consolidated)

For the cumulative third quarter of the fiscal year ending July 2026, revenue and profit increased, driven by price revisions and growing demand for frozen food ingredients from senior care facilities. Revenue rose 10.9% year on year and operating profit increased 18.3%, indicating generally steady progress toward the full-year forecasts.

Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
10.9
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 August 2025 to 30 April 2026Non-consolidated (standalone)Japanese GAAP
Net Sales12,125¥ millionYear on year +10.9%Progress 78.2%
Operating profit794¥ millionYear on year +18.3%Progress 76.3%
Ordinary income916¥ millionYear on year +17.4%Progress 78.3%
Net income attributable to owners of the parent563¥ millionYear on year +17.9%Progress 69.5%

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¥51.61
Financial position at period-end
Total assets10,720¥ million
of which net assets 7,363 ¥ millionEquity ratio 68.7%vs. prior year-end +2.0pt

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 Sales¥15,500 million (YoY +3.9%)
Operating profit¥1,040 million (YoY +22.3%)
Ordinary income¥1,170 million (YoY +15.3%)
Net income¥810 million (YoY +15.3%)
Annual Dividend Forecast¥16 → ¥18(+12.5%)
Factors Behind Changes in Business Performance

Higher rice prices for FC franchisees, increased demand for frozen food ingredients from senior care facilities, price revisions, and phased price revisions for directly sold and other frozen meals contributed to higher revenue. Gross profit improved on increased demand, while logistics and advertising expenses rose.

Disclosure regarding the going concern assumption

Not applicable.

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
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥1,110 thousand, Loss on Disposal of Fixed Assets ¥5,251 thousand / Total ¥6,362 thousand
Depreciation and amortization¥696,114 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End10,928,400
Treasury Shares at Period-End423
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 August 2025 to 30 April 2026
Net Sales¥12,125 million (YoY +10.9%)
Operating profit¥794 million (YoY +18.3%)
Ordinary income¥916 million (YoY +17.4%)
Profit attributable to owners of the parent¥563 million (YoY +17.9%)
Net income per share¥51.61
Equity ratioEnd of the current fiscal period 68.7 / End of previous period 66.7
Total assets¥10,720 million
Net assets¥7,363 million
Full-year earnings forecastNet Sales ¥15,500 million (YoY +3.9%) / Operating profit ¥1,040 million (YoY +22.3%) / Ordinary income ¥1,170 million (YoY +15.3%) / Net income ¥810 million (YoY +15.3%)
Annual Dividend Forecast¥16 → ¥18(+12.5%)
Depreciation and amortization¥696,114 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥1,110 thousand, Loss on Disposal of Fixed Assets ¥5,251 thousand / Total ¥6,362 thousand
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End10,928,400
Treasury Shares at Period-End423
Factors Behind Changes in Business PerformanceHigher rice prices for FC franchisees, increased demand for frozen food ingredients from senior care facilities, price revisions, and phased price revisions for directly sold and other frozen meals contributed to higher revenue. Gross profit improved on increased demand, while logistics and advertising expenses rose.
Items this document does not state (14)
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 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.

Higher rice prices for FC franchisees, increased demand for frozen food ingredients from senior care facilities, and phased price revisions implemented from September and October 2025 onward contributed to revenue. Gross profit improved on increased demand, while logistics and advertising expenses rose.

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 Third Quarter of the Fiscal Year Ending July 2026 [Japanese GAAP] (Non-consolidated) | SILVER LIFE CO.,LTD. (9262) timely disclosure | Komori