For the interim period of the fiscal year ending February 2027, revenue increased 0.7% year-over-year to 7,670 million yen, operating income was -4.3% at 827 million yen, ordinary income was 838 million yen, interim net income attributable to owners of parent was 237 million yen, and the full-year forecast is maintained (net sales 15,100 million yen, ordinary income 1,340 million yen, net income 300 million yen, earnings per share 39.61 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Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2605","jir_publication_date":"2026-10-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7544-20261008-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending February 2027, revenue increased 0.7% year-over-year to 7,670 million yen, operating income was -4.3% at 827 million yen, ordinary income was 838 million yen, interim net income attributable to owners of parent was 237 million yen, and the full-year forecast is maintained (net sales 15,100 million yen, ordinary income 1,340 million yen, net income 300 million yen, earnings per share 39.61 yen).","jir_summary":"### Overview of Results\nFor the second quarter of the fiscal year ending February 2027, consolidated net sales increased 0.7% year-over-year to 7,670 million yen. Operating income was 827 million yen, down 4.3% year-over-year; ordinary income was 838 million yen, down 3.6%; and interim net income attributable to owners of parent was 237 million yen, down 4.5%. The company continued to promote improvements in average daily sales per store and strengthened support for franchisees. While recovery from the post-COVID downturn continues, cost increases remain a drag on profits. The full-year forecast remains unchanged: net sales 15,100 million yen, operating income 1,330 million yen, ordinary income 1,340 million yen, net income attributable to owners of parent 300 million yen, and basic earnings per share 39.61 yen.\n\n### Outlook and Challenges\nSegment information is single-segment and therefore not disclosed in detail. The company will continue to deepen its integrated management approach centered on franchisee support, promoting store-level optimization and stabilization of franchisee operations. Attention should be paid to changes in the financial position such as decreases in cash and deposits during the interim period, reductions in unpaid corporate taxes, and fluctuations in non-controlling interests. Going forward, the company plans to continue cost-containment and sales expansion measures, including utilization of AI ordering systems, to support the next fiscal plan.","jir_financial_highlights":"Total Operating Revenue: 7,670 (YoY +0.7%)\nOperating Income: 827 (YoY -4.3%)\nOrdinary Income: 838 (YoY -3.6%)\nInterim Net Income Attributable to Owners of Parent: 237 (YoY -4.5%)\nInterim Net Income per Share: 31.40 (Previous period -0.3288 yen \u2192 0.3288 yen increase? (note included) \/ Measured value requires verification)","jir_category":"","jir_hashtags":"#ThreeF, #FinancialSummary, #Interim, #Profitability, #FranchiseeSupport","jir_key_figures":"Net sales: 7,670 million yen (YoY +0.7%)\nOperating income: 827 million yen (YoY -4.3%)\nInterim net income attributable to owners of parent: 237 million yen (YoY -4.5%)","jir_meta_title":"Three F Co.,Ltd. Q2 Interim Financial Summary FY Feb 2027 | Net Sales 7,670 million yen, Operating Income 827 million yen","jir_meta_description":"Three F Co.,Ltd. interim financial summary for the fiscal year ending February 2027. Net sales rose 0.7% YoY to 7,670 million yen, operating income 827 million yen, ordinary income 838 million yen, interim net income 237 million yen. Full-year outlook maintained. Ongoing franchisee support and AI-driven ordering initiatives are key focus areas.","jir_og_title":"Three F Co.,Ltd. \u2014 Second Quarter Interim Financial Summary","jir_og_description":"Three F Co.,Ltd. reported interim net sales of 7,670 million yen and operating income of 827 million yen. 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