FOOD & LIFE COMPANIES, Net Income Forecast for the Fiscal Year Revised Upward by 25%, Raises Record High Profit Forecast, Dividend Effectively Increased

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Fri May 8, 2026 11:30 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) at noon (11:30) on May 8th. The consolidated net income for the cumulative second quarter of the fiscal year ending September 2026 (October 2025 to March 2026) expanded 17.7 billion yen, an increase 49.9% compared to the same period last year.

In addition, the full-year forecast for consolidated net income has been revised upward 25.0%, from the previous forecast of 24.0 billion yen to 30.0 billion yen (compared to 22.9 billion yen in the previous period), increasing the growth rate from 4.6% to 30.8%, further surpassing the previous forecast of record-high profits for three consecutive terms.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated net income for the April to September period (second half) is expected to grow 10.3% from the same period last year, reaching 12.2 billion yen.

At the same time, due to a planned 2-for-1 forward stock split is scheduled for June 30, the year-end lump-sum dividend for the current fiscal year has been revised from the original plan of 35 yen to 20 yen (equivalent to 40 yen before the forward stock split) This effectively represents a 14.3% increase in the annual dividend.

In the most recent three-month period, from January to March (2Q), the consolidated net income increased 61.0% from the same period last year, reaching 9.24 billion yen. The operating profit margin improved from 9.5% in the same period last year to 11.1%.

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Actual Results

Accumulated Results 2nd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Oct - Mar, 2023	175,989	12,295	11,509	7,278	62.9	53.2	May 10, 2024	IFRS
Oct - Mar, 2024	203,814	19,535	18,206	11,869	104.9	53.9	May 9, 2025	IFRS
Oct - Mar, 2025	254,182	28,080	27,119	17,788	156.8	ー	May 8, 2026	IFRS
YoY	+24.7%	+43.7%	+49.0%	+49.9%	+49.5%

First Half Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct - Mar, 2025 Guidance	ー	ー	ー	ー	－	0	Nov 7, 2025	IFRS
Oct - Mar, 2025 Results	254,182	28,080	27,119	17,788	156.8	0	May 8, 2026	IFRS
Revision Rate	－	－	－	－	－

Guidance Update

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep, 2026 Prev	485,000	40,500	ー	24,000	211.3	35	Nov 7, 2025	IFRS
Sep, 2026 New	505,000	48,500	ー	30,000	264.1	40	May 8, 2026	IFRS
Revision Rate	+4.1%	+19.8%	－	+25.0%	+25.0%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Apr - Sep, 2025	225,760	16,558	15,571	11,068	97.8	35	Nov 7, 2025	IFRS
Apr - Sep, 2026 Guidance	250,818	20,420	ー	12,212	107.5	40	May 8, 2026	IFRS
YoY	+11.1%	+23.3%	－	+10.3%	+9.9%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep, 2024	361,129	23,384	21,653	14,633	127.5	30	Nov 8, 2024	IFRS
Sep, 2025	429,574	36,093	33,777	22,937	202.7	35	Nov 7, 2025	IFRS
Sep, 2026 Guidance	505,000	48,500	ー	30,000	264.1	40	May 8, 2026	IFRS
YoY	+17.6%	+34.4%	－	+30.8%	+30.3%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
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
Jul - Sep, 2025	116,425	6,888	6,324	4,865	43.0	5.9	Nov 7, 2025	IFRS
Oct - Dec, 2025	122,656	13,463	13,209	8,545	75.4	11.0	Feb 6, 2026	IFRS
Jan - Mar, 2026	131,526	14,617	13,910	9,243	81.5	11.1	May 8, 2026	IFRS
YoY	+25.7%	+46.8%	+56.8%	+61.0%	+60.6%