{"id":128266,"date":"2026-10-08T11:32:59","date_gmt":"2026-10-08T02:32:59","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8194-20261008-01_wp_financial_summary\/"},"modified":"2026-10-08T11:32:59","modified_gmt":"2026-10-08T02:32:59","slug":"8194-20261008-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8194\/ir\/8194-20261008-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending February 2027: Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the interim period of the fiscal year ending February 2027, consolidated net sales were 433,237 hundred million yen, operating revenue was 16,813 hundred million yen, operating profit was 12,448 hundred million yen, ordinary income was 13,063 hundred million yen, and net income attributable to owners of parent for the interim period was 8,589 hundred million yen. Compared with the prior period, sales increased while profits decreased. Full-year dividend outlook remains unchanged. Growth investments such as new BIO-RAL store openings and expansion of online sales, as well as investments in human resources, had an impact.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"8194","jir_company_name":"Life Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/8194-20261008-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending February 2027, consolidated net sales were 433,237 hundred million yen, operating revenue was 16,813 hundred million yen, operating profit was 12,448 hundred million yen, ordinary income was 13,063 hundred million yen, and net income attributable to owners of parent for the interim period was 8,589 hundred million yen. Compared with the prior period, sales increased while profits decreased. Full-year dividend outlook remains unchanged. Growth investments such as new BIO-RAL store openings and expansion of online sales, as well as investments in human resources, had an impact.","jir_summary":"### Overview of Results\nLife Corporation's consolidated results for the second quarter (interim) of the fiscal year ending February 2027 showed higher net sales, but selling, general and administrative expense increases and rising personnel costs resulted in operating profit, ordinary income and interim net income falling below the prior year. By segment, the retail business remains the core and recorded higher sales, but overall profit margins were compressed. Growth investments continue, including new BIO-RAL store openings, expansion of the online store, and introduction of delivery services.\n\n### Outlook and Capital Strategy\nThe financial summary states there are no revisions to the full-year forecast for 2027. The company will continue policies of \"escaping commoditized competition\" and \"investing in people\" through new store openings, expansion of online supermarket services, and strengthening private brands. The dividend forecast remains unchanged from the most recent announcement. The company's financial position at the interim period end remains healthy with total assets of 321,542 hundred million yen, net assets of 160,966 hundred million yen, and a shareholders' equity ratio of 50.1%. Separately, an important subsequent event related to a takeover offer for Albis shares is disclosed, which may affect future capital policy or the scope of consolidation.","jir_financial_highlights":"Net Sales: 433,237 hundred million yen (Year-over-Year 2.2% increase)\nOperating Revenue: 16,813 hundred million yen (Year-over-Year 3.1% increase)\nOperating Profit: 12,448 hundred million yen (Year-over-Year 6.4% decrease)\nOrdinary Income: 13,063 hundred million yen (Year-over-Year 5.7% decrease)\nNet Income Attributable to Owners of Parent (Interim): 8,589 hundred million yen (Year-over-Year 7.9% decrease)\nEarnings Per Share (Interim): 99.29 yen (Year-over-Year Unknown)","jir_category":"","jir_hashtags":"#LifeCorporation, #Earnings, #OnlineStoreExpansion","jir_key_figures":"Net Sales: 433,237 hundred million yen (Year-over-Year 2.2% increase)\nOperating Profit: 12,448 hundred million yen (Year-over-Year 6.4% decrease)\nNet Income Attributable to Owners of Parent (Interim): 8,589 hundred million yen (Year-over-Year 7.9% decrease)","jir_meta_title":"Life Corporation: Interim Results for Fiscal Year Ending Feb 2027 | Sales Up but Profits Down","jir_meta_description":"Summary of Life Corporation's second quarter (interim) results for fiscal year ending February 2027. Net sales increased year-over-year while operating income, ordinary income and net income decreased. Includes notes on BIO-RAL new store openings, online expansion, and dividend and capital policy information.","jir_og_title":"Life Corporation | Interim Results for Fiscal Year Ending Feb 2027","jir_og_description":"Sales increased while profits declined. Continuing growth investments such as new store openings and expansion of online sales.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8866,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-128266","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal Year Ending February 2027: Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-8194\/ir\/8194-20261008-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8194\/ir\/8194-20261008-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8194\/ir\/8194-20261008-01_wp_financial_summary\/\",\"name\":\"Fiscal Year Ending February 2027: Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated) - 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