# Food & Life Companies vs Skylark Holdings

> Unit: JPY millions (ratios in %)
> Periods: Food & Life Companies = FY ending Sep 2025, consolidated, IFRS / Skylark Holdings = FY ending Dec 2025, consolidated, IFRS
> Retrieved: 2026-09-30T22:04:07.152Z

| Metric | Food & Life Companies | Skylark Holdings |
| --- | ---: | ---: |
| Revenue | 429,574 | 457,794 |
| Operating income | 36,093 | 29,957 |
| Net income | 22,937 | 16,748 |
| COGS ratio | 43.0% | 33.3% |
| Operating margin | 8.4% | 6.5% |
| Net margin | 5.3% | 3.7% |
| FCF margin | 8.9% | 10.9% |
| Period | FY ending Sep 2025 | FY ending Dec 2025 |
| Source | S100XBTY | S100XUBI |

## 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 | Food & Life Companies | Skylark Holdings |
| --- | ---: | ---: |
| Revenue growth | 74.1 (56 peers) | 34.8 (56 peers) |
| Profitability | 91.7 (66 peers) | 81.1 (66 peers) |
| Cash conversion | 68.2 (55 peers) | 80.9 (55 peers) |
| Efficiency | 14.4 (66 peers) | 11.4 (66 peers) |
| Financial strength | — | — |

## Company details

- https://vizora.meequs.com/en/company/food-and-life-companies/md
- https://vizora.meequs.com/en/company/skylark-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).