# SANKO MARKETING FOODS CO.,LTD.: business model and financials

> Latest period: FY ending Jun 2026, consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第50期(2025/07/01－2026/06/30) (S100Z3DU)
> Page: https://vizora.meequs.com/en/company/sanko-marketing-foods
> Retrieved: 2026-09-30T20:40:39.100Z

## Company

Sanko Marketing Foods, founded in 1977, is a company in Restaurants & Pubs listed on TSE Standard. It has 282 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | SANKO MARKETING FOODS CO.,LTD. |
| Ticker | 2762 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/2762.T) |
| Listing | TSE Standard |
| Head office | 東京都中央区新川一丁目10番14号(注)2026年9月25日から本店は下記に移転する予定であります。 東京都新宿区高田馬場一丁目28番10号 |
| Representative (per filing) | 代表取締役社長 長澤 成博 |
| Founded | Apr 1977 |
| Share capital | ¥10M |
| Employees (consolidated) | 282 |
| Average salary (parent only) | ¥4.3M |
| Fiscal year end | June |
| Website | sankofoods.com (https://sankofoods.com/) |
| Corporate number | 8013301027281 |
| EDINET | E03404 |
| Industries (Vizora) | Restaurants & Pubs |

> Profile source: annual securities report (S100Z3DU, filed 2026-09-24). As of filing

## Five-axis industry profile

Primary industry: Restaurants & Pubs (2026-06-30)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Profitability | 5.3 | 66 |
| Efficiency | 99.2 | 66 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- Sanko Marketing Foods brought in ¥10.6B in revenue.
- It lost about ¥6 for every ¥100 of sales at the operating level.
- Revenue changed +9.2% from the prior year.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥10.6B |  |
| Operating income | -¥635M | Margin -6.0% |
| Net income | -¥793M | Margin -7.5% |
| Free cash flow | -¥607M |  |
| Employees (consolidated) | 282 |  |
| EPS | ¥-21.05 |  |
| Book value per share | ¥4.61 |  |
| Equity ratio | 2.5% |  |
| Shares outstanding | 41,292,986 |  |
| Treasury shares | 4,700 |  |
| Shareholders | 25,058 |  |
| Average salary (parent only) | ¥4.3M | Filing company only |
| Cash ratio | 25.8% | Cash ÷ revenue 5.9% |
| Vs. industry median margin | -9.9 pp | Restaurants & Pubs |
| ROA | -32.6% | Derived from disclosed figures |

## Notable figures

- FY2026, revenue is 4.4× its level five years ago
- FY2026, cash is 26% of total assets

## What changed in 5 years

Currency or consolidation scope differs; percentage changes are omitted.

| Metric | FY ending Jun 2021 | FY ending Jun 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥2102000000 | ¥10570000000 | — |
| Operating income | ¥-1747000000 | ¥-635000000 | — |
| Operating margin | -83.1% | -6.0% | +77.1 pp |
| Employees | 163 people | 282 people | — |
| Cash and equivalents | ¥922000000 | ¥626000000 | — |

### Change in segment revenue mix

Span: FY ending Jun 2021 → FY ending Jun 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

## Income statement（FY ending Jun 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 10,570 | 100.0% | S100Z3DU |
| Cost of revenue | 7,020 | 66.4% | S100Z3DU |
| Gross profit | 3,550 | 33.6% | S100Z3DU |
| SG&A | 4,186 | 39.6% | S100Z3DU |
| Operating income | -635 | -6.0% | S100Z3DU |
| Ordinary income | -618 | -5.8% | S100Z3DU |
| Pretax income | -771 | -7.3% | S100Z3DU |
| Income tax | 22 | 0.2% | S100Z3DU |
| Net income | -793 | -7.5% | S100Z3DU |
| Net income attributable to owners | -793 | -7.5% | S100Z3DU |

## Per ¥100 of revenue（FY ending Jun 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 66 |
| SG&A | 40 |
| Operating income | -6 |
| (Ref.) Net income | -8 |

### Margin funnel

Gross margin 33.6% → Operating margin -6.0% → Net margin -7.5%
Derived from reported figures (DERIVED).

## Year over year（FY ending Jun 2025 → FY ending Jun 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 9,679 | 10,570 | 891 | +9.2% |
| Gross profit | 3,288 | 3,550 | 262 | +8.0% |
| Operating income | -666 | -635 | 31 | — |
| Net income attributable to owners | -816 | -793 | 23 | — |
| Operating cash flow | -585 | -535 | 50 | — |
| Free cash flow | -642 | -607 | 35 | — |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Jun 2020 | 7,391 | -2,009 | -27.2% | -2,713 | -1,799 | -2,355 | S100MI6R |
| FY ending Jun 2021 | 2,102 | -1,747 | -83.1% | -1,817 | -1,780 | -1,895 | S100MI6R |
| FY ending Jun 2022 | 2,410 | -1,097 | -45.5% | -439 | -134 | -274 | S100RXK1 |
| FY ending Jun 2023 | 7,119 | -748 | -10.5% | -784 | -769 | -922 | S100UF2N |
| FY ending Jun 2024 | 9,328 | -683 | -7.3% | -711 | -880 | -1,110 | S100Y43N |
| FY ending Jun 2025 | 9,679 | -666 | -6.9% | -816 | -585 | -642 | S100Z3DU |
| FY ending Jun 2026 | 10,570 | -635 | -6.0% | -793 | -535 | -607 | S100Z3DU |

## People and productivity（FY ending Jun 2026, consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥37.5M |
| Operating income per employee (consolidated) | -¥2.3M |
| Net income per employee (consolidated) | -¥2.8M |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 201 | 220 | 237 | 317 | 282 |
| Average salary (parent company) | ¥4.2M | ¥4.3M | ¥4.6M | ¥4.4M | ¥4.3M |
| Average age (parent company) | 41.5 years | 41.7 years | 43.0 years | 39.0 years | 39.2 years |
| Average tenure (parent company) | 7.7 years | 7.8 years | 6.9 years | 5.6 years | 6.3 years |

Year over year: Employees (consolidated) -11.0% · Revenue (consolidated) +9.2%

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Jun 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | -535 | -5.1% | S100Z3DU |
| Capital expenditure | 72 | 0.7% | S100Z3DU |
| Free cash flow | -607 | -5.7% | 算出 |
| Investing cash flow | -160 | -1.5% | S100Z3DU |
| Financing cash flow | 693 | 6.6% | S100Z3DU |
| Share buyback | 0 | 0.0% | S100Z3DU |
| Change in cash | -2 | -0.0% | S100Z3DU |
| Cash and equivalents | 626 | 5.9% | S100Z3DU |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 978 | 888 | 444 | 628 | 626 | S100UF2N, S100Y43N, S100Z3DU |
| Total assets | 2,311 | 2,473 | 2,383 | 2,430 | 2,431 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Net assets | 559 | 375 | 327 | 320 | 62 | S100UF2N, S100Y43N, S100Z3DU |
| Share capital | 50 | 10 | 10 | 10 | 10 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Property, plant and equipment | 205 | 373 | 563 | 417 | 321 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Intangible assets excluding goodwill | 1 | 35 | 46 | 33 | 48 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Goodwill | — | 24 | 28 | 18 | 36 | S100UF2N, S100Y43N, S100Z3DU |
| Current assets | 1,363 | 1,436 | 1,135 | 1,365 | 1,433 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Current liabilities | 954 | 1,239 | 1,180 | 1,190 | 1,657 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Short-term borrowings | — | — | — | 80 | 2 | S100Z3DU |
| Long-term borrowings | 200 | 319 | 303 | 339 | 155 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Total liabilities | 1,751 | 2,098 | 2,055 | 2,109 | 2,369 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Non-controlling interests | — | — | 2 | 3 | — | S100Y43N, S100Z3DU |
| Equity attributable to owners of parent | 542 | 364 | 313 | 309 | 59 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Retained earnings | -439 | -770 | -782 | -942 | -953 | S100RXK1, S100UF2N, S100Y43N, S100Z3DU |
| Treasury stock | — | 0 | 0 | 0 | 0 | S100UF2N, S100Y43N, S100Z3DU |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 26% | S100Z3DU |
| Property, plant and equipment | 13% | S100Z3DU |
| Intangibles and goodwill | 3% | S100Z3DU |
| Other assets | 58% | S100Z3DU |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 97% | S100Z3DU |
| Equity | 3% | S100Z3DU |

### Balance sheet history

| Metric | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 2,311 | 2,473 | 2,383 | 2,430 | 2,431 |
| Equity | 559 | 375 | 327 | 320 | 62 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 978 | 888 | 444 | 628 | 626 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 3.0% | S100Z3DU |
| Fixed assets ÷ total assets | 13.2% | S100Z3DU |
| Goodwill ÷ parent equity | 61.0% | S100Z3DU |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 25.8% |
| Cash ÷ revenue | 5.9% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | — |
| Cash vs. profit gap | 258 JPY mn |
| Shareholder returns / net income | — |
| Shareholder returns / FCF | — |
| Shareholder payments — dividends / net income | — |
| Shareholder payments — dividends / FCF | — |
| CapEx intensity (capex ÷ revenue) | 0.7% |
| Investing CF relative to operating CF | — |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | — | —× | -19.0% | —× | — | S100RXK1 |
| 2023 | — | —× | -32.8% | —× | — | S100UF2N |
| 2024 | — | —× | -29.3% | —× | — | S100Y43N |
| 2025 | — | —× | -33.9% | —× | — | S100Z3DU |
| 2026 | — | —× | -32.6% | —× | — | S100Z3DU |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| 平林 隆広 | Major shareholder | 10.4% | 2026-06-30 |
| 株式会社TLF | Major shareholder | 6.1% | 2026-06-30 |
| ＥＶＯ ＦＵＮＤ （常任代理人 ＥＶＯＬＵＴＩＯＮ ＪＡＰＡＮ証券株式会社） | Major shareholder | 4.8% | 2026-06-30 |
| 有限会社神田コンサルティング | Major shareholder | 3.4% | 2026-06-30 |
| 二神 英治 | Major shareholder | 2.8% | 2026-06-30 |
| 平林 実人 | Major shareholder | 2.5% | 2026-06-30 |
| ICON STRATEGIES A LTD（常任代理人 フィリップ証券株式会社） | Major shareholder | 1.7% | 2026-06-30 |
| 株式会社ＳＢＩ証券 | Major shareholder | 1.6% | 2026-06-30 |
| アサヒビール株式会社 | Major shareholder | 1.5% | 2026-06-30 |
| 株式会社証券ジャパン | Major shareholder | 1.0% | 2026-06-30 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第50期(2025/07/01－2026/06/30) | S100Z3DU | 2026-09-24 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Z3DU,, |
| 訂正有価証券報告書－第49期(2024/07/01－2025/06/30) | S100Y43N | 2026-05-15 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Y43N,, |
| 有価証券報告書－第48期(2023/07/01－2024/06/30) | S100UF2N | 2024-09-27 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100UF2N,, |
| 有価証券報告書－第47期(2022/07/01－2023/06/30) | S100RXK1 | 2023-09-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100RXK1,, |
| 有価証券報告書－第46期(令和3年7月1日－令和4年6月30日) | S100P8WW | 2022-09-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100P8WW,, |
| 有価証券報告書－第45期(令和2年7月1日－令和3年6月30日) | S100MI6R | 2021-09-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100MI6R,, |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).