# Abc-Mart vs Chiyoda vs Regal vs Sac's BAR Holdings

> Unit: JPY millions (ratios in %)
> Periods: Abc-Mart = FY ending Feb 2026, consolidated, J-GAAP / Chiyoda = FY ending Feb 2026, consolidated, J-GAAP / Regal = FY ending Mar 2026, consolidated, J-GAAP / Sac's BAR Holdings = FY ending Mar 2026, consolidated, J-GAAP
> Retrieved: 2026-09-30T20:42:04.380Z

| Metric | Abc-Mart | Chiyoda | Regal | Sac's BAR Holdings |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 378,624 | 81,377 | 22,841 | 51,271 |
| Operating income | 63,287 | 1,090 | -385 | 3,164 |
| Net income | 46,346 | 237 | 244 | 1,907 |
| COGS ratio | 49.3% | 52.9% | 53.1% | 50.5% |
| Operating margin | 16.7% | 1.3% | -1.7% | 6.2% |
| Net margin | 12.2% | 0.3% | 1.1% | 3.7% |
| FCF margin | 7.3% | -6.2% | -6.4% | 1.2% |
| Period | FY ending Feb 2026 | FY ending Feb 2026 | FY ending Mar 2026 | FY ending Mar 2026 |
| Source | S100Y5F0 | S100Y563 | S100YFIT | S100YJ0B |

## Five-axis industry profile

Each axis shows a rank within that company's primary industry, so peer groups may differ. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

| Axis | Abc-Mart | Chiyoda | Regal | Sac's BAR Holdings |
| --- | ---: | ---: | ---: | ---: |
| Revenue growth | 64.3 (7 peers) | 21.4 (7 peers) | 35.7 (7 peers) | 50 (7 peers) |
| Profitability | 94.4 (9 peers) | 38.9 (9 peers) | 16.7 (9 peers) | 83.3 (9 peers) |
| Cash conversion | 41.7 (6 peers) | 8.3 (6 peers) | — | 58.3 (6 peers) |
| Efficiency | 27.8 (9 peers) | 50 (9 peers) | 16.7 (9 peers) | 72.2 (9 peers) |
| Financial strength | — | — | — | — |

## Company details

- https://vizora.meequs.com/en/company/abc-mart/md
- https://vizora.meequs.com/en/company/chiyoda-8185/md
- https://vizora.meequs.com/en/company/regal/md
- https://vizora.meequs.com/en/company/sac-s-bar-holdings/md

## 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).