Net sales of 22,750 million yen (YoY 102.0%), operating income of 1,025 million yen (YoY 75.2%), net income of 688 million yen (decreased YoY). 8 new store openings, 15 openings planned for the full year. Shareholder returns are interim dividend of 14 yen and year-end dividend of 14 yen planned.<\/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,"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":"3198","jir_company_name":"SFP Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/3198-20260114-01.pdf","jir_short_summary":"Net sales of 22,750 million yen (YoY 102.0%), operating income of 1,025 million yen (YoY 75.2%), net income of 688 million yen (decreased YoY). 8 new store openings, 15 openings planned for the full year. Shareholder returns are interim dividend of 14 yen and year-end dividend of 14 yen planned.","jir_summary":"### Overview of Business Performance\nIn the cumulative third quarter of the fiscal year ending February 2026, net sales reached 22,750 million yen, an increase of 102.0% year-over-year. Growth was driven by strong performance in the core format 'Gonogo' and continued store openings. The cost of sales ratio rose to 30.2% (+1 point YoY), and selling, general and administrative expenses increased to 14,851 million yen (YoY 103.0%). Operating income was 1,025 million yen, down 75.2% year-over-year. Although cost increases have not been fully absorbed resulting in decreased profits through Q3, the company aims for a rebound during the Q4 sales season through expanded store count.\n\n### Future Initiatives and Shareholder Returns\nEight new stores were opened in Q3 alone, with 15 planned for the full fiscal year. The company launched its first stores in Hiroshima, Koriyama, and Hamamatsu and opened the largest 'Isomaru Suisan' store in Osaka Namba. Efforts are underway to transform the earnings structure by promoting lower-priced drinks and menu streamlining, achieving 111% year-over-year sales growth from the renewal effect. Shareholder returns are planned at an interim dividend of 14 yen and a year-end dividend of 14 yen, with no changes.","jir_financial_highlights":"Net Sales: 22,750 million yen (YoY 102.0%)\nCost of Sales: 6,872 million yen (YoY 105.3%)\nSelling, General and Administrative Expenses: 14,851 million yen (YoY 103.0%)\nOperating Income: 1,025 million yen (YoY 75.2%)\nNet Income: 688 million yen (Decreased YoY (\u25b3346 million yen))\nNumber of New Store Openings (Q3 only): 8 stores (Unknown)\nFull-year Planned Store Openings: 15 stores (Unknown)\nShareholder Returns (Interim Dividend): 14 yen\/share (No change)\nShareholder Returns (Year-end Dividend Forecast): 14 yen\/share (No change)","jir_category":"","jir_hashtags":"#SFPHoldings, #FinancialSupplementaryMaterials, #JapaneseStocks","jir_key_figures":"Net Sales: 22,750 million yen (YoY 102.0%)\nOperating Income: 1,025 million yen (YoY 75.2%)\nNet Income: 688 million yen (Decreased YoY)","jir_meta_title":"SFP Holdings Fiscal Year Ending February 2026 Q3 Financial Results: Net Sales Rise to 22,750 Million Yen While Operating Income Drops to 75.2%","jir_meta_description":"SFP Holdings Co., Ltd. Financial Supplementary Materials for the third quarter of fiscal year ending February 2026. Net sales increased to 22,750 million yen (YoY 102%) despite a decline in operating income to 1,025 million yen (YoY 75.2%). 8 new store openings with 15 planned for the full year. Dividends are planned at 14 yen interim and 14 yen year-end.","jir_og_title":"SFP Holdings FY2026 Q3 Financial Results Announcement","jir_og_description":"Net sales of 22,750 million yen and operating income of 1,025 million yen. 8 new store openings, shareholder returns planned at 14 yen interim and 14 yen year-end dividends.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Quarterly Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"24\/2\u671f1Q\\\",\\\"24\/2\u671f2Q\\\",\\\"24\/2\u671f3Q\\\",\\\"24\/2\u671f4Q\\\",\\\"25\/2\u671f1Q\\\",\\\"25\/2\u671f2Q\\\",\\\"25\/2\u671f3Q\\\",\\\"25\/2\u671f4Q\\\",\\\"26\/2\u671f1Q\\\",\\\"26\/2\u671f2Q\\\",\\\"26\/2\u671f3Q\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (Million Yen)\\\",\\\"data\\\":[7156,7130,7024,7768,7671,7365,7273,8078,7751,7593,7405],\\\"borderColor\\\":\\\"#4caf50\\\",\\\"backgroundColor\\\":\\\"rgba(76,175,80,0.2)\\\",\\\"fill\\\":true}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"gross_margin_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Cost of Sales Ratio Quarterly Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"24\/2\u671f1Q\\\",\\\"24\/2\u671f2Q\\\",\\\"24\/2\u671f3Q\\\",\\\"24\/2\u671f4Q\\\",\\\"25\/2\u671f1Q\\\",\\\"25\/2\u671f2Q\\\",\\\"25\/2\u671f3Q\\\",\\\"25\/2\u671f4Q\\\",\\\"26\/2\u671f1Q\\\",\\\"26\/2\u671f2Q\\\",\\\"26\/2\u671f3Q\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Cost of Sales Ratio (%)\\\",\\\"data\\\":[29.2,28.9,28.9,28.6,29.2,29.3,29.3,28.7,30.2,30.2,30.3],\\\"borderColor\\\":\\\"#f44336\\\",\\\"backgroundColor\\\":\\\"rgba(244,67,54,0.2)\\\",\\\"fill\\\":true}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false,\\\"min\\\":25,\\\"max\\\":35}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Quarterly Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"24\/2\u671f1Q\\\",\\\"24\/2\u671f2Q\\\",\\\"24\/2\u671f3Q\\\",\\\"24\/2\u671f4Q\\\",\\\"25\/2\u671f1Q\\\",\\\"25\/2\u671f2Q\\\",\\\"25\/2\u671f3Q\\\",\\\"25\/2\u671f4Q\\\",\\\"26\/2\u671f1Q\\\",\\\"26\/2\u671f2Q\\\",\\\"26\/2\u671f3Q\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (Million Yen)\\\",\\\"data\\\":[592,416,290,726,609,297,456,822,593,264,166],\\\"borderColor\\\":\\\"#2196f3\\\",\\\"backgroundColor\\\":\\\"rgba(33,150,243,0.2)\\\",\\\"fill\\\":true}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":17428,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-19172","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n