While Seven & i and Aeon are considered to have had nearly equal revenue for the fiscal year ended February 2026, their financial statement composition differs in the proportions of the asset and operating revenue blocks when viewed through a Sankey diagram.
The article uses a Sankey diagram to explain the differences in the balance-sheet structures of Seven & i Holdings and Aeon, based on the premise that their revenue for the fiscal year ended February 2026 was nearly the same.
The chart shows that the proportions of the asset and operating revenue blocks differ between the companies, suggesting that even companies with similar revenue may differ in asset turnover and how they use their assets.