Food & Life CompaniesFOOD & LIFE COMPANIES LTD.3563東証プライム小売業FY ending Sep 2025, consolidated, IFRS
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +19.0% from the prior year, operating profit +54.3%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 5.5% | 0.81× | 4.5% | 4.66× | 20.7% |
| 2022 | 1.3% | 0.90× | 1.1% | 4.88× | 5.6% |
| 2023 | 2.7% | 0.88× | 2.4% | 4.98× | 11.7% |
| 2024 | 4.1% | 1.01× | 4.1% | 4.82× | 19.7% |
| 2025 | 5.3% | 1.12× | 6.0% | 4.38× | 26.3% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 240,804 | 281,301 | 301,747 | 361,129 | 429,574 |
| Cost of revenue | 110,577 | 130,287 | 134,229 | 155,796 | 184,567 |
| Gross profit | 130,227 | 151,014 | 167,518 | 205,334 | 245,007 |
| SG&A | 115,668 | 138,025 | 152,437 | 179,848 | 208,629 |
| Operating income | 22,901 | 10,123 | 11,001 | 23,384 | 36,093 |
| Pretax income | 21,584 | 7,564 | 9,864 | 21,653 | 33,777 |
| Income tax | 8,465 | 3,943 | 1,458 | 6,209 | 9,168 |
| Net income attributable to owners | 13,185 | 3,607 | 8,045 | 14,633 | 22,937 |
| Operating margin | 9.5% | 3.6% | 3.6% | 6.5% | 8.4% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥29.4B | ¥50.6B | ¥51.2B | ¥48.7B | ¥58.8B |
| Total assets | ¥296B | ¥332B | ¥351.6B | ¥365.2B | ¥398.6B |
| Net assets | ¥63.6B | ¥65.1B | ¥72.7B | ¥77.8B | ¥100.9B |
| Share capital | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Property, plant and equipment | ¥146.6B | ¥162.5B | ¥176.6B | ¥184.9B | ¥203.8B |
| Goodwill | ¥30.5B | ¥30.4B | ¥30.4B | ¥30.4B | ¥30.4B |
| Current assets | ¥48.8B | ¥68B | ¥71.4B | ¥74.7B | ¥88.4B |
| Total liabilities | ¥232.4B | ¥266.8B | ¥279B | ¥287.3B | ¥297.7B |
| Equity attributable to owners of parent | ¥63.6B | ¥65.1B | ¥72.3B | ¥76.6B | ¥97.9B |
| Retained earnings | ¥46.6B | ¥47.6B | ¥53.8B | ¥65.8B | ¥85.4B |
| Treasury stock | ¥0 | -¥1.89B | -¥1.84B | -¥9.16B | -¥8.75B |
EDINET (FSA Japan)
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Extracted from XBRL: 44 / Derived from other figures: 1
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