Life FoodsLife Foods Co., Ltd.3065東証スタンダード小売業FY ending Feb 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed -1.7% from the prior year, operating profit -74.8%.
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 |
|---|---|---|---|---|---|
| 2022 | 0.7% | 1.29× | 0.9% | 2.79× | 2.5% |
| 2023 | — | —× | -7.0% | —× | — |
| 2024 | — | —× | -13.7% | —× | — |
| 2025 | 4.1% | 2.25× | 9.2% | 2.96× | 27.4% |
| 2026 | 0.4% | 2.41× | 0.9% | 2.36× | 2.1% |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Revenue | 8,716 | 9,888 | 10,426 | 9,783 | 9,615 |
| Cost of revenue | 2,919 | 3,392 | 3,544 | 3,045 | 3,227 |
| Gross profit | 5,797 | 6,497 | 6,883 | 6,739 | 6,388 |
| SG&A | 7,091 | 7,091 | 6,908 | 6,391 | 6,300 |
| Operating income | -1,295 | -594 | -25 | 347 | 88 |
| Pretax income | 96 | -326 | -383 | 320 | 72 |
| Income tax | 35 | 121 | 352 | -82 | 36 |
| Net income attributable to owners | 61 | -448 | -735 | 402 | 36 |
| Operating margin | -14.9% | -6.0% | -0.2% | 3.6% | 0.9% |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.7B | ¥3.11B | ¥2.69B | ¥2.08B | ¥1.87B |
| Total assets | ¥6.77B | ¥6.09B | ¥4.64B | ¥4.07B | ¥3.92B |
| Net assets | ¥2.43B | ¥1.98B | ¥1.26B | ¥1.68B | ¥1.71B |
| Share capital | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Property, plant and equipment | ¥765.9M | ¥746.4M | ¥406.8M | ¥386.8M | ¥330.3M |
| Intangible assets excluding goodwill | ¥63.5M | ¥64.3M | ¥96.6M | ¥93.9M | ¥268.5M |
| Investment securities | ¥200M | ¥200M | ¥200M | ¥200M | ¥200M |
| Current assets | ¥4.5B | ¥3.94B | ¥3.26B | ¥2.63B | ¥2.43B |
| Current liabilities | ¥1.66B | ¥1.9B | ¥1.96B | ¥1.52B | ¥1.48B |
| Long-term borrowings | ¥1.88B | ¥1.34B | ¥556.4M | ¥103.2M | ¥16.7M |
| Total liabilities | ¥4.35B | ¥4.11B | ¥3.38B | ¥2.39B | ¥2.21B |
| Equity attributable to owners of parent | ¥2.43B | ¥1.98B | ¥1.26B | ¥1.68B | ¥1.71B |
| Retained earnings | ¥60.7M | -¥387M | -¥1.12B | ¥402.1M | ¥421.6M |
| Treasury stock | -¥153.8M | -¥153.8M | -¥148.2M | -¥137.1M | -¥128.8M |
EDINET (FSA Japan)
有価証券報告書－第40期(2025/03/01－2026/02/28)
EDINET (FSA Japan)
有価証券報告書－第39期(2024/03/01－2025/02/28)
EDINET (FSA Japan)
有価証券報告書－第38期(2023/03/01－2024/02/29)
EDINET (FSA Japan)
有価証券報告書－第37期(2022/03/01－2023/02/28)
EDINET (FSA Japan)
有価証券報告書－第36期(令和3年3月1日－令和4年2月28日)
EDINET (FSA Japan)
有価証券報告書－第35期(令和2年3月1日－令和3年2月28日)
Extracted from XBRL: 46 / Derived from other figures: 1
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