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FOOD & LIFE COMPANIES, Net Income Forecast for the Fiscal Year Revised Upward by 11%, Raises Record High Profit Forecast

Wed Aug 6, 2025 10:30 am JST Earnings

3563 FOOD & LIFE COMPANIES LTD. 【IFRS】

Earnings Report

FOOD & LIFE COMPANIES LTD. <3563> [TSE Prime] announced its financial results (based on IFRS) in the morning on August 6th (10:30). The consolidated net income for the cumulative third quarter of the fiscal year ending September 2025 (October 2024 to June 2025) expanded 18.0 billion yen, an increase 74.3% compared to the same period last year.

In addition, the full-year forecast for consolidated net income has been revised upward 10.5%, from the previous forecast of 19.0 billion yen to 21.0 billion yen (compared to 14.6 billion yen in the previous period), increasing the growth rate from 29.8% to 43.5%, further surpassing the previous forecast of record-high profits for two consecutive terms.

Based on the full-year plan announced by the company after the upward revision, our estimate of the consolidated net income for the April to September period (second half) is expected to increase 28.0%, from the previous forecast of 7.13 billion yen to 9.13 billion yen (compared to 7.35 billion yen in the same period of the previous year), turning to a 24.1% increase in the consolidated net income outlook.

In the most recent three-month period, from April to June (3Q), the consolidated net income surged 2.0 times that of the same period last year, reaching 6.20 billion yen. The operating profit margin significantly improved from 5.7% in the same period last year to 8.8%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Oct - Jun, 2022 218,914 7,933 7,204 5,672 49.0 73.0 Aug 7, 2023 IFRS
Oct - Jun, 2023 264,667 17,341 16,387 10,371 89.9 75.7 Aug 2, 2024 IFRS
Oct - Jun, 2024 313,149 29,205 27,453 18,072 159.7 ー Aug 6, 2025 IFRS
YoY +18.3% +68.4% +67.5% +74.3% +77.7%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2025 Prev 212,186 12,965 ー 7,131 63.0 30 May 9, 2025 IFRS
Apr - Sep, 2025 New 217,186 15,465 ー 9,131 80.7 30 Aug 6, 2025 IFRS
Revision Rate +2.4% +19.3% － +28.0% +28.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep, 2025 Prev 416,000 32,500 ー 19,000 167.9 30 May 9, 2025 IFRS
Sep, 2025 New 421,000 35,000 ー 21,000 185.5 30 Aug 6, 2025 IFRS
Revision Rate +1.2% +7.7% － +10.5% +10.5%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2024 185,140 11,089 10,144 7,355 64.1 30 Nov 8, 2024 IFRS
Apr - Sep, 2025 Guidance 217,186 15,465 ー 9,131 80.7 30 Aug 6, 2025 IFRS
YoY +17.3% +39.5% － +24.1% +25.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep, 2023 301,747 11,001 9,864 8,045 69.5 22.50 Nov 10, 2023 IFRS
Sep, 2024 361,129 23,384 21,653 14,633 127.5 30 Nov 8, 2024 IFRS
Sep, 2025 Guidance 421,000 35,000 ー 21,000 185.5 30 Aug 6, 2025 IFRS
YoY +16.6% +49.7% － +43.5% +45.6%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Apr - Jun, 2024 88,678 5,046 4,878 3,093 26.8 5.7 Aug 2, 2024 IFRS
Jul - Sep, 2024 96,462 6,043 5,266 4,262 37.1 6.3 Nov 8, 2024 IFRS
Oct - Dec, 2024 99,141 9,579 9,336 6,129 54.2 9.7 Feb 7, 2025 IFRS
Jan - Mar, 2025 104,673 9,956 8,870 5,740 50.7 9.5 May 9, 2025 IFRS
Apr - Jun, 2025 109,335 9,670 9,247 6,203 54.8 8.8 Aug 6, 2025 IFRS
YoY +23.3% +91.6% +89.6% +100.5% +104.5%

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