Food & Life Companies Ltd. · TSE:3563
Food & Life Companies — FY2026 Earnings Presentation
23 slides from Food & Life Companies's earnings presentation, Nov 6, 2026
Slide 1: Financial Results Brief FY2026/9
FOOD & LIFE COMPANIES LTD. [TSE Prime : 3563] Financial Results Brief FY2026/9 Nov 6, 2026 Copyright © FOOD & LIFE COMPANIES LTD. All rights reserved. Strictly private & Confidential.
Slide 2: FY26 Financial Results Brief - Agenda
FY26 Financial Results Brief - AGENDA (Period From October 1, 2025 To September 30, 2026) President & CEO ■ Performance Summary (P 1 ~ P 2) ・・ Masahiro Yamamoto ・・ Corporate Officer ■ Consolidated Financial Results (P 3 ~ P 9) ・・ Takeshi Yoshida ・・ Executive Vice President, Corporate Officer ■ Inter
Slide 3: Performance Summary
Performance Summary Masahiro Yamamoto President & CEO Copyright © FOOD & LIFE COMPANIES LTD. All rights reserved. Strictly private & Confidential.
Slide 4: Key Takeaways, FY26
Key Takeaways, FY26 ✔ FY26 revenue was up 27% and operating profit up 47% YoY. FY26 results outperformed our latest full-year forecast (which had been revised twice) by JPY 10.3 billion in revenue and JPY 1.0 billion in operating profit. ✔ The Mainland China business drove the growth of overall Inte
Slide 5: Financial Highlights, FY26 (consolidated, cumulative)
Financial Highlights, FY26 (consolidated, cumulative) Period : 12 months FY25 FY26 From Oct 1, 2025 To Sep 30, 2026 % in % in (Millions, JPY) Actual Revenue Actual Revenue YoY vs.Forecast *2 Revenue 406,149 ー 515,334 ー 126.9% 102.0% COGS 174,775 43.0% 223,094 43.3% 0.3pt ― EBITDA *1 50,594 12.5％ 72,
Slide 6: Consolidated Financial Results
Consolidated Financial Results Takeshi Yoshida Corporate Officer, Finance & Accounting Copyright © FOOD & LIFE COMPANIES LTD. All rights reserved. Strictly private & Confidential.
Slide 7: Financial Highlights, FY26 (consolidated, cumulative)
Financial Highlights, FY26 (consolidated, cumulative) Period : 12 months FY25 FY26 From Oct 1, 2025 To Sep 30, 2026 % in % in (Millions, JPY) Actual Revenue Actual Revenue YoY vs.Forecast *2 Revenue 406,149 ー 515,334 ー 126.9% 102.0% COGS 174,775 43.0% 223,094 43.3% 0.3pt ― EBITDA *1 50,594 12.5％ 72,
Slide 8: Financial Highlights, FY26 (consolidated, by 3 months)
Financial Highlights, FY26 (consolidated, by 3months) Period : 3 months FY25/Q4 FY26/Q4 From Jul 1, 2026 To Sep 30, 2026 % in % in (Millions, JPY) Actual Revenue Actual Revenue YoY Revenue 110,800 ー 141,194 ー 127.4％ COGS 48,216 43.5％ 61,660 43.7％ 0.2 pt EBITDA 11,243 17,565 *1 10.1％ 12.4％ 156.2％ Ope
Slide 9: Financial Highlights, FY26 (by segment, cumulative)
Financial Highlights, FY26 (by segment, cumulative) Period : 12 months Japan Sushiro Int’l Business Japan Sugidama *2 From Oct 1, 2025 To Sep 30, 2026 Increase/ Increase/ Increase/ (Millions, JPY) FY25 FY26 Decrease FY25 FY26 Decrease FY25 FY26 Decrease Revenue 265,903 293,717 110.5% 131,420 212,855
Slide 10: Financial Highlights, FY26/Q4 (by segment, by 3 months)
Financial Highlights, FY26/Q4 (by segment, by 3months) Period : 3months From Jul 1, 2026 To Japan Sushiro Int’l Business *1 Japan Sugidama Sep 30, 2026 Increase/ Increase/ Increase/ (Millions, JPY) FY25 FY26 Decrease FY25 FY26 Decrease FY25 FY26 Decrease Revenue 69,913 76,785 109.8% 38,317 62,217 16
Slide 11: Operating Profit, FY26 (YoY)
Operating Profit, FY26 (YoY) 0.4pt 0.1pt 10.0% 0.9pt 0.1pt 0.3pt ▲0.3pt 8.6% ▲0.2pt FY25 COGS SG&A COGS SG&A Japan Parent Other FY26 of Japan of Japan of Int’l of Int’l Sugidama Company, Income/ Sushiro Sushiro Business Business Business etc. Expenses 7
Slide 12: Profit for the Year, FY26 (YoY)
Profit for the Year*1, FY26 (YoY) [Change in Accounting Estimate] Estimates for restoration costs in Japan Sushiro Supplies Expense 0.5pt were revised due to price fluctuations, resulting in Utilities Expense 0.3pt 1.5 bil. JPY in depreciation (operating margin impact: ▲0.3%) in FY26. Depreciation E
Slide 13: BS & CF (Consolidated)
BS＆CF (Consolidated) Consolidated Statement of Financial Position Consolidated Statement of Cash Flows FY25 FY26 Change (Millions, JPY) FY25 FY26 Change (Millions, JPY) Current assets 88,396 118,591 30,196 [Cash and cash Operating equivalents] [58,822] [73,336] [14,514] 64,429 87,474 23,045 CF Non-c
Slide 14: International Business
International Business Hiromitsu Kato Executive Vice President, Corporate Officer Copyright © FOOD & LIFE COMPANIES LTD. All rights reserved. Strictly private & Confidential.
Slide 15: International Business: Results
International Business : Results ＜ Key Takeaways ＞ ✔ Delivered 62% revenue growth and 68% operating profit growth. With new store rollouts tracking ahead of plan, the overseas network reached 340 stores. ✔ 12.9% operating margin ; accelerated store openings while boosting both profit and margin, dri
Slide 16: Store Count: Japan and Overseas
Store Count : Japan and Overseas FY25 FY26 (as of the end of Sep, 2026) (as of the end of Sep, 2026) Store Count Increase Decrease Store Count Japan 659 14 2 671 Korea 10 0 0 10 Taiwan 53 7 0 60 44 49 Hong Kong （incl. 6 Sugidama） 6 1 （incl. 5 Sugidama） Singapore 16 7 1 22 Sushiro Overseas Thailand 3
Slide 17: FY26 International Business: Overview by Region
FY26 International Business: Overview by Region ・ Beijing Area [71 stores]： Opened 52 new stores across 13 cities, with all new locations consistently drawing strong daily traffic. Focused on reinforcing management recruitment and training, establishing a solid foundation to support rapid store expa
Slide 18: FY26 International Business by the Numbers
FY26 International Business by the Numbers 62％ 68％ 45％ INCREASE INCREASE INCREASE Revenue Growth Rate Operating Profit Growth Rate Store Count Growth Rate Achieved growth across revenue, Achieved profit growth that Net addition of 106 stores, expanding operating profit, and profit margins. outpaced
Slide 19: Japan Business
Japan Business Kohei Nii Senior Executive Corporate Officer Copyright © FOOD & LIFE COMPANIES LTD. All rights reserved. Strictly private & Confidential.
Slide 20: Japan Business: Results
Japan Business : Results ＜ Key Takeaways ＞ ✔ Opened 14 new stores as planned; Revenue LFL beat target, sustaining strong growth momentum despite a high prior-year hurdle ✔ Drove dual growth in both traffic and ticket via product campaigns and IP tie-ups, offsetting the impact of natural disasters an
Slide 21: Japan Sushiro: Like-For-Like (LFL) Trend
Japan Sushiro：Like-For-Like (LFL) Trend ✔ Revenue LFL landed at 107.9%, against a target of 106.0%. ✔ Balanced growth across both traffic and spend : Customer Count LFL 102.5%, Customer Ticket LFL 105.2% ✔ Strong demand for popular character tie-ups and limited-edition merchandise menus, boosting av
Slide 22: Impact of "Digiro" Implementation
Impact of “Digiro” Implementation Sales Growth Rate of “Digiro” implemented in “Digiro” Deployment Rate “Digiro” Equipped Stores 227 stores 33％ +10 ％ approx. The number of stores with “Digiro” as of the end of FY26, Percentage of Digiro-equipped stores Average sales growth rate of Digiro-equipped st
Slide 23: Disclaimer
Disclaimer The information in this document is intended only for the purpose of providing information on FOOD & LIFE COMPANIES LTD. (the “Company”). It does not constitute solicitation to purchase shares or any other investment securities issued by the Company, within the jurisdictions of Japan, Uni