For the third quarter of the fiscal year ending February 2026, net sales amounted to 227.5 billion yen (2.0% year-over-year increase), operating income was 1.025 billion yen (24.8% year-over-year decrease), and net income attributable to owners of the parent for the quarter was 688 million yen (33.5% year-over-year 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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\/3198-20260114-02.pdf","jir_short_summary":"For the third quarter of the fiscal year ending February 2026, net sales amounted to 227.5 billion yen (2.0% year-over-year increase), operating income was 1.025 billion yen (24.8% year-over-year decrease), and net income attributable to owners of the parent for the quarter was 688 million yen (33.5% year-over-year decrease).","jir_summary":"### Performance Overview\nConsolidated net sales for the cumulative third quarter of the fiscal year ending February 2026 reached 227.5 billion yen, marking a 2.0% year-over-year increase. However, operating income was 1.025 billion yen, down 24.8% year-over-year. Ordinary income was 1.117 billion yen (a 27.3% decrease year-over-year), and net income attributable to owners of the parent for the quarter was 688 million yen (a 33.5% decrease year-over-year). In the food service industry, inbound demand and price revisions contributed to an increase in average customer spend and boosted sales. However, profit margins declined due to rising raw material costs and higher labor expenses. The number of stores remained steady at 198 directly managed stores and 20 franchise stores.\n\n### Financial Position and Dividend Status\nTotal assets stood at 130.8 billion yen, a decrease of 881 million yen compared to the end of the previous fiscal year. However, the equity ratio improved to 67.2% from 62.5% a year earlier. Net assets increased to 8.79 billion yen year-over-year. The annual dividend forecast for the fiscal year ending February 2026 was raised to 28 yen (up from 26 yen the previous year), reflecting a policy of stable shareholder returns. The number of outstanding shares is approximately 22.81 million, with treasury stock totaling 10,552 shares.","jir_financial_highlights":"Net Sales: 22,750 million yen (2.0% year-over-year increase)\nOperating Income: 1,025 million yen (24.8% year-over-year decrease)\nOrdinary Income: 1,117 million yen (27.3% year-over-year decrease)\nNet Income Attributable to Owners of Parent: 688 million yen (33.5% year-over-year decrease)\nEquity Ratio: 67.2% (Increase year-over-year (62.5% \u2192 67.2%))\nAnnual Dividend (Forecast): 28.00 yen (Increase year-over-year (26.00 yen \u2192 28.00 yen))\nFull-year Net Sales Forecast: 32,500 million yen (6.9% year-over-year increase)\nFull-year Operating Income Forecast: 2,500 million yen (14.3% year-over-year increase)\nFull-year Net Income Attributable to Owners of Parent Forecast: 1,700 million yen (14.5% year-over-year increase)","jir_category":"","jir_hashtags":"#SFPHoldings, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 22,750 million yen (2.0% year-over-year increase)\nOperating Income: 1,025 million yen (24.8% year-over-year decrease)\nNet Income Attributable to Owners of Parent: 688 million yen (33.5% year-over-year decrease)","jir_meta_title":"SFP Holdings 3Q FY2026 Financial Summary: Net Sales Increase 2.0% to 227.5 Billion Yen","jir_meta_description":"SFP Holdings Co., Ltd. releases its third quarter financial summary for the fiscal year ending February 2026. Net sales reached 227.5 billion yen (2.0% YoY increase), operating income was 1.025 billion yen (down 24.8%), and net income was 688 million yen (down 33.5%). Dividend forecast raised to 28 yen.","jir_og_title":"SFP Holdings Announces Third Quarter Financial Results for FY2026","jir_og_description":"SFP Holdings reports an increase in net sales but a decline in profits for the third quarter of FY2026. 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