Food & Life : Summary of Financial Results for the second quarter 2021

Document and entity information

Sep 2021	Mar 2021
Company information
Company information
FASF member mark	-

第２四半期決算短信

Document name〔ＩＦＲＳ〕（連 結）

Filing date	2021-05-06
Company name	FOOD & LIFE
COMPANIES LTD.
Securities code	35630
URL	https://www.food-
and-life.co.jp/
Representative
Title	代表取締役社長
Name	水留 浩一
Inquiries
Title	上席執行役員
Name	小河 博嗣
Tel	06-6368-1001
Other
Quarterly statement filing date (as planned)	2021-05-07
Supplemental material of quarterly results	true
Way of getting	-
Convening briefing of quarterly results	true
Target for briefing of quarterly results	（機関投資家・ア
ナリスト向け）
Note to fraction processing method	（百万円未満四捨五
入）
Stock exchange listings
Tokyo	true
Tokyo 1st section	true
Tokyo 2nd section	-
Tokyo Mothers	-
Tokyo JASDAQ	-
Tokyo PRO Market	-
Tokyo Others	-
Nagoya	-
Nagoya 1st section	-
Nagoya 2nd section	-
Nagoya Centrex	-
Nagoya Others	-
Sapporo	-
Sapporo	-
Sapporo Ambitious	-
Sapporo Others	-
Fukuoka	-
Fukuoka	-
Fukuoka Q-Board	-
Fukuoka Others	-
Green Sheet	-
Japan Securities Dealers Association	-
Business category
General Business	true
Specific Business	-
Fiscal Year End	2021-09-30
Quarterly period	2

Business Results-Quarterly operating results

(in millions of yens)

	Mar 2021	Mar 2020
Quarterly operating results
Quarterly operating results
Consolidated operating results
Consolidated income statements information
Sales
Sales	119,042	108,170
% change	10.1	12.0
Operating profit
Operating profit	13,114	8,235
% change	59.2	6.2
Profit before tax
Profit before tax	12,414	7,883
% change	57.5	2.9
Profit
Profit	7,760	5,084
% change	52.7	2.6
Profit attributable to owners of parent
Profit attributable to owners of parent	7,811	5,087
% change	53.6	2.7
Total comprehensive income
Total comprehensive income	8,445	5,140
% change in total comprehensive income	64.3	5.8
Other consolidated operating results
Basic earnings per share (Yen)	67.31	43.83
Diluted earnings per share (Yen)	67.00	43.72

Note to consolidated operating results

	（参考）調整後四半
	期利益 2021年９月
	期第２四半期 7,760
	百万円（前年同期比
	52.7％） 2020年９
	月期第２四半期
	5,084百万円（注１）
	当社は、経営上の重要
	な指標として、調整後
	四半期利益を用いて
	おります。なお、当該
	指標につきましては
	後述の「※ 業績予想
	の適切な利用に関す
	る説明、その他特記事
Note to operating results	項（２）～（３）」
をご覧ください。（注
	２）当社は、2020年
	４月１日付で普通株
	式１株につき４株の
	割合で株式分割を実
	施しております。基本
	的１株当たり四半期
	利益及び希薄化後１
	株当たり四半期利益
	については、前連結会
	計年度の期首に当該
	株式分割が行われた
	と仮定して、当該株式
	分割後の発行済株式
	数により算定してお
	ります。

Business Results-Quarterly financial positions

(in millions of yens)

	Mar 2021	Sep 2020
Quarterly financial positions
Quarterly financial positions
Consolidated financial positions
Total assets	273,408	237,265
Total equity	57,780	50,920

Equity attributable to owners of parent		57,818	50,908
Equity attributable to owners of parent to total assets ratio (%)		21.0	21.4
Note to consolidated financial positions
Note to financial positions		-
Business Results-Note to quarterly business results
			Mar 2021
Quarterly note to business results
Quarterly note to business results
Note to consolidated financial results
Note to consolidated financial results			-
Quarterly Dividends
(in millions of yens)
	Sep 2021	Mar 2021	Sep 2020
Quarterly dividends
Quarterly dividends
Dividends
Dividend per share (Yen)
Dividend per share (Yen)
First quarter
Result	-		-
Second quarter
Result		0.00	0.00
Third quarter
Result			-
Forecast	-
Upper	-
Lower	-
Year end
Result			15.00
Forecast		22.50
Upper	-
Lower	-
Annual
Result			15.00
Forecast		22.50
Upper	-
Lower	-
Correction of dividend forecast from the most recent dividend forecast
Correction of dividend forecast from the most recent dividend forecast

Annual

-

Note to dividends

Note to dividends

Annual

（注２）当社は、 2020年４月１日付で 普通株式１株につき ４株の割合で株式分 割を実施しておりま す。

Quarterly Forecasts

(in millions of yens)

Sep 2021

Quarterly forecasts

Quarterly forecasts

	３．2021年９月期の
Title for forecasts	連結業績予想（2020
年10月１日～2021年
	９月30日）
Preamble to consolidated forecasts
Preamble to forecasts	-
Main table of consolidated forecasts
Sales
Sales
Forecast	250,600
Upper	-
Lower	-
% change
Forecast	22.3
Upper	-
Lower	-
Operating profit
Operating profit
Forecast	17,300
Upper	-
Lower	-
% change
Forecast	43.4
Upper	-
Lower	-
Profit before tax
Profit before tax
Forecast	16,300
Upper	-
Lower	-
% change
Forecast	54.7
Upper	-
Lower	-
Profit
Profit
Forecast	10,500
Upper	-
Lower	-
% change
Forecast	63.5
Upper	-
Lower	-
Profit attributable to owners of parent
Profit attributable to owners of parent
Forecast	10,500
Upper	-
Lower	-
% change
Forecast	62.6
Upper	-
Lower	-
Basic earning per share (Yen)
Basic earnings per share (Yen)
Forecast	90.48
Upper	-
Lower	-
Note to consolidated forecasts
Note to forecasts	-
Correction of financial forecast from the most recent financial forecast
Correction of financial forecast from the most recent financial forecast
Forecast	-

Notes, Quarterly IFRS-Material changes in subsidiaries during this period changes in scope of consolidations resulting from change in subsidiaries

Mar 2021

Material changes in subsidiaries during this period (Changes in scope of consolidations resulting from changes in subsidiaries)

Material changes in subsidiaries during this period (Changes in scope of consolidations resulting from changes in subsidiaries)

Others

Material changes in subsidiaries during this period (Changes in scope of consolidations resulting from changes in subsidiaries)

Material changes in subsidiaries during this period (Changes in	true
scope of consolidations resulting from changes in subsidiaries)
Number of subsidiaries newly consolidated	2
	寿司郎（中国）投資
Name of subsidiaries newly consolidated	有限公司、広州寿司郎
	餐飲有限公司
Number of subsidiaries excluded from consolidation	-
Name of subsidiaries excluded from consolidation	-
Note to material changes in subsidiaries during this period
Note to material changes in subsidiaries during this period	-

Notes, Quarterly IFRS-Changes in accounting policies and accounting

estimates

	Mar 2021
Changes in accounting policies and accounting estimates
Changes in accounting policies and accounting estimates
Others
Changes in accounting policies and accounting estimates
Changes in accounting policies required by IFRS	-
Changes in accounting policies other than IFRS requirements	-
Changes in accounting estimates	-
Note to changes in accounting policies and accounting estimates
Note to changes in accounting policies and accounting estimates	-

Notes, Quarterly-Number of issued and outstanding shares common stock

	Mar 2021	Sep 2020	Mar 2020
Number of issued and outstanding shares (common stock)
Number of issued and outstanding shares (common stock)
Others
Number of issued and outstanding shares (common stock)
Number of issued and outstanding shares at the end of fiscal year	116,049,984	116,049,984
(including treasury stock)
Number of treasury stock at the end of fiscal year	248	248
Average number of shares	116,049,736		116,049,736
Note to number of issued and outstanding shares (common stock)

（注）当社は、2020 年４月１日付で普通 株式１株につき４株 の割合で株式分割を 実施しております。前

Note to number of issued and outstanding shares (common stock) 連結会計年度の期首 に当該株式分割が行 われたと仮定して発 行済株式数（普通株 式）を算定しており ます。

This information is a summary of the earnings report. It does not contain all details included in the earnings report disclosed in Japanese.