For the 3Q of the 2026 September term, consolidated net sales were 390,421 million yen (up 24.7% YoY), operating income was 42,022 million yen (up 47.5% YoY), and net income attributable to owners of the parent was 26,578 million yen (up 47.1% YoY). A stock split has been effected, improving per-share metrics. Full-year guidance was raised. With the decision to transfer all shares of Kyotaru, the Kyotaru business is expected to be classified as discontinued from the fourth quarter onward.<\/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":"3563","jir_company_name":"FOOD & LIFE COMPANIES","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3563-20260807-01.pdf","jir_short_summary":"For the 3Q of the 2026 September term, consolidated net sales were 390,421 million yen (up 24.7% YoY), operating income was 42,022 million yen (up 47.5% YoY), and net income attributable to owners of the parent was 26,578 million yen (up 47.1% YoY). A stock split has been effected, improving per-share metrics. Full-year guidance was raised. With the decision to transfer all shares of Kyotaru, the Kyotaru business is expected to be classified as discontinued from the fourth quarter onward.","jir_summary":"### Summary of results\nDuring this period, net sales reached 390,421 million yen, up 24.7% YoY. Operating income was 42,022 million yen, ordinary income was 40,489 million yen, and net income was 28,272 million yen, all surpassing the previous year. Per-share metrics, reflecting the 2-for-1 stock split, have improved. Full-year guidance has been raised, with overseas Sushiro business showing a favorable trajectory. Note that the decision to transfer all Kyotaru shares means the Kyotaru business will be treated as a non-operating\/discontinued segment from the fourth quarter onward.\n\n### Outlook and capital policy\nFull-year guidance for the 2026 September term has been raised: total net sales expected at 505,000 million yen, adjusted EBITDA of 71,000 million yen, operating income of 50,500 million yen, and net income attributable to owners of the parent of 31,500 million yen. Per-share metrics have been recalculated considering the dilution from the stock split, and investors can look forward to improved liquidity after the split. The Kyotaru transfer has been accounted for in the full-year forecast, and going forward the group strategy is to focus resources on the Sushiro business.","jir_financial_highlights":"Net sales: 390,421 (YoY 24.7% increase)\nOperating income: 42,022 (YoY 47.5% increase)\nNet income attributable to owners of the parent: 26,578 (YoY 47.1% increase)\nEarnings per share after the stock split: 138.73 (adjusted from previous forecast, basis after split)","jir_category":"","jir_hashtags":"#FOOD_AND_LIFE_COMPANIES IR analysis","jir_key_figures":"Net sales: 390,421 million yen\nOperating income: 42,022 million yen\nNet income attributable to owners of the parent: 26,578 million yen","jir_meta_title":"\u3010FOOD & LIFE COMPANIES\u30112026 September Term 3Q Results\uff5cSales reach record growth, Full-year guidance raised","jir_meta_description":"Summary of FOOD & LIFE COMPANIES' 3Q 2026 results. Net sales 390,421 million yen, operating income 42,022 million yen, full-year guidance raised. Kyotaru transfer leads to discontinued status for Kyotaru business. Stock split already implemented.","jir_og_title":"FOOD & LIFE COMPANIES 3Q Results: Net sales exceed 400,000 million yen, Full-year guidance raised","jir_og_description":"In FOOD & LIFE COMPANIES' 3Q results, net sales reached 390,421 million yen and operating income 42,022 million yen. Full-year guidance raised; the Kyotaru transfer reconfigures the business structure.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"[{\\\"year\\\":2025,\\\"value\\\":313149},{\\\"year\\\":2026,\\\"value\\\":390421}]\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"[{\\\"year\\\":2025,\\\"value\\\":29205},{\\\"year\\\":2026,\\\"value\\\":42022}]\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Net Sales\", \"jir_chart_json_data\": \"[{\\\"segment\\\":\\\"Domestic Sushiro\\\",\\\"value\\\":216932},{\\\"segment\\\":\\\"Overseas Sushiro\\\",\\\"value\\\":150638},{\\\"segment\\\":\\\"Kyotaru\\\",\\\"value\\\":16429},{\\\"segment\\\":\\\"Domestic Sugiyama\\\",\\\"value\\\":6574}]\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Margin Trend\", \"jir_chart_json_data\": \"[{\\\"year\\\":2025,\\\"value\\\":9.3},{\\\"year\\\":2026,\\\"value\\\":10.7}]\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Full-year Guidance vs Actual\", \"jir_chart_json_data\": \"[{\\\"\u6307\u6a19\\\":\\\"Net sales\\\",\\\"\u4e88\u60f3\\\":505000,\\\"\u5b9f\u7e3e\\\":390421},{\\\"\u6307\u6a19\\\":\\\"Operating income\\\",\\\"\u4e88\u60f3\\\":50500,\\\"\u5b9f\u7e3e\\\":42022}]\"}]","ir_related_company":7620,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-98436","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n