3065
Life Foods Co., Ltd.
株式会社ライフフーズ
Retail Trade
Life Foods Co., Ltd. operates a chain of Japanese-style restaurants in Japan. The company's restaurants include cafeteria-style restaurants under The Meshiya and Meshiya Shokudo names, a set-meal restaurant under the Street Corner Shop name, and an udon noodle restaurant under the Sanuki Noodles name. It operates in Kansai and Chubu districts. The company was formerly known as El Foods Co., Ltd and changed its name to Life Foods Co., Ltd. in 1991. The company was incorporated in 1981 and is headquartered in Suita, Japan. Life Foods Co., Ltd. operates as a subsidiary of Seven & i Holdings Co., Ltd.
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Overview
Filings & Signals
Ownership
Financials
▾ Collapse Charts
Income Statement
Balance Sheet
Cash Flow
Ratios & Per Share
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Net Sales
¥9.6B
¥9.8B
¥10.4B
¥9.9B
¥8.7B
Cost of Sales
¥3.2B
¥3.0B
¥3.5B
¥3.4B
¥2.9B
Gross Profit
¥6.4B
¥6.7B
¥6.9B
¥6.5B
¥5.8B
SG&A
¥6.3B
¥6.4B
¥6.9B
¥7.1B
¥7.1B
Operating Income
¥88M
¥347M
¥-25M
¥-594M
¥-1.3B
Non-Operating Income
¥122M
¥160M
¥129M
¥489M
¥1.6B
Interest Income
¥4M
¥2M
¥1M
¥1M
¥1M
Non-Operating Expenses
¥81M
¥92M
¥98M
¥100M
¥112M
Interest Expense
¥6M
¥9M
¥11M
¥14M
¥15M
Ordinary Income
¥128M
¥415M
¥6M
¥-205M
¥144M
Pre-tax Income
¥72M
¥320M
¥-383M
¥-326M
¥96M
Income Taxes
¥36M
¥-82M
¥352M
¥121M
¥35M
Current Tax
¥32M
¥34M
¥35M
¥38M
¥38M
Deferred Tax
¥4M
¥-116M
¥316M
¥84M
¥-3M
Net Income (owners)
¥36M
¥402M
¥-735M
¥-448M
¥61M
EBITDA
¥141M
¥406M
¥60M
¥-481M
¥-1.2B
EPS
¥11.58
¥130.66
¥-239.80
¥-146.19
¥19.82
Shares Outstanding
3.7M
3.7M
3.7M
3.7M
3.7M
Shares Issued (total)
3.7M
3.7M
3.7M
3.7M
3.7M
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Total Assets
¥3.9B
¥4.1B
¥4.6B
¥6.1B
¥6.8B
Current Assets
¥2.4B
¥2.6B
¥3.3B
¥3.9B
¥4.5B
Cash & Deposits
¥2.0B
¥2.2B
¥2.8B
¥3.5B
¥4.1B
Trade Receivables
¥117M
¥109M
¥100M
¥120M
¥99M
Inventories
¥4M
¥5M
¥5M
¥3M
¥0M
Non-Current Assets
¥1.5B
¥1.4B
¥1.4B
¥2.1B
¥2.3B
PP&E
¥330M
¥387M
¥407M
¥746M
¥766M
Intangible Assets
¥268M
¥94M
¥97M
¥64M
¥63M
Investment Securities
¥200M
¥200M
¥200M
¥200M
¥200M
Deferred Tax Assets
¥104M
¥107M
—
¥307M
¥391M
Total Liabilities
¥2.2B
¥2.4B
¥3.4B
¥4.1B
¥4.3B
Current Liabilities
¥1.5B
¥1.5B
¥2.0B
¥1.9B
¥1.7B
ST Debt
¥86M
¥453M
¥783M
¥802M
¥742M
Taxes Payable
¥32M
¥34M
¥35M
¥38M
¥38M
Non-Current Liabilities
¥735M
¥869M
¥1.4B
¥2.2B
¥2.7B
Total LT Borrowings
¥17M
¥103M
¥556M
¥1.3B
¥1.9B
Deferred Tax Liab.
—
—
¥9M
—
—
Total Equity
¥1.7B
¥1.7B
¥1.3B
¥2.0B
¥2.4B
Capital Stock
¥100M
¥100M
¥100M
¥100M
¥100M
Capital Surplus
¥1.3B
¥1.3B
¥2.4B
¥2.4B
¥2.4B
Retained Earnings
¥422M
¥402M
¥-1.1B
¥-387M
¥61M
Treasury Stock
¥-129M
¥-137M
¥-148M
¥-154M
¥-154M
Equity (owners)
¥1.7B
¥1.7B
¥1.3B
¥2.0B
¥2.4B
Total Interest-Bearing Debt ⓘ
¥103M
¥556M
¥1.3B
¥2.1B
¥2.6B
Net Cash ⓘ
¥1.9B
¥1.7B
¥1.5B
¥1.4B
¥1.5B
NCAV ⓘ
¥215M
¥244M
¥-116M
¥-166M
¥158M
NCAV/Share
¥59
¥67
¥-32
¥-45
¥43
BV/Share
¥467
¥460
¥343
¥541
¥664
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Operating CF
¥505M
¥315M
¥245M
¥88M
¥42M
Taxes Paid
¥-34M
¥-35M
¥-37M
¥-38M
¥10M
Interest Paid
¥-5M
¥-9M
¥-11M
¥-14M
¥-15M
D&A
¥53M
¥58M
¥85M
¥113M
¥126M
Investing CF
¥-221M
¥-106M
¥177M
¥-204M
¥-110M
CapEx
¥77M
¥64M
¥70M
¥177M
¥185M
Financing CF
¥-493M
¥-821M
¥-839M
¥-472M
¥145M
Dividends Paid
¥-16M
—
—
¥-0M
¥-0M
Share Buybacks
¥-0M
—
—
—
—
LT Debt Repaid
¥-453M
¥-783M
¥-802M
¥-785M
¥-724M
Free Cash Flow
¥429M
¥251M
¥175M
¥-89M
¥-143M
Net Change in Cash
¥-209M
¥-613M
¥-416M
¥-587M
¥77M
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
ROE
2.1%
27.4%
-45.4%
-20.3%
2.5%
ROA
0.9%
9.2%
-13.7%
-7.0%
0.9%
EPS
¥11.58
¥130.66
¥-239.80
¥-146.19
¥19.82
DPS
¥5.00
¥5.00
—
—
—
BPS
¥552.57
¥545.49
¥409.56
¥646.92
¥793.11
FCF/Share
¥117
¥69
¥48
¥-24
¥-39
NCAV/Share
¥59
¥67
¥-32
¥-45
¥43
Payout Ratio
43.2%
3.8%
—
—
—
Event Timeline
S Shareholder
A Capital Signal
▾ Hide Chart
Large Shareholder Reports 6
Date Activist Stake Event Flag Demands Source
2026-01-13
Mitsuo Simizu (Representative of the Heirs Akiko Simizu)
30.73%
change
Passive
—
2026-01-13
Seikyu Shouji Co.,Ltd.
41.91%
change
Passive
—
2025-08-20
Mitsuo Simizu
41.91%
correction
Passive
—
2025-08-08
Mitsuo Simizu
41.91%
correction
Passive
—
2025-08-05
Mitsuo Simizu
41.91%
change
Passive
—
2025-07-10
Mitsuo Simizu
41.91%
change
Passive
—
Top 10 Shareholders
Ownership DNA
#
Shareholder
Shares (thou.)
% of Total
1
公益財団法人ライフスポーツ財団
600,000
18.41%
2
清久商事株式会社
524,800
16.10%
3
清水 三夫
409,200
12.55%
4
ライフフーズ従業員持株会
217,900
6.69%
5
Custody Bank of Japan, Ltd. (Trust Account)
株式会社日本カストディ銀行(信託E口)
164,600
5.05%
6
麒麟麦酒株式会社
100,000
3.07%
7
ケイ低温フーズ株式会社
60,000
1.84%
8
株式会社昭和
60,000
1.84%
9
株式会社神明ホールディングス
40,000
1.23%
10
清水 京子
40,000
1.23%
Domestic Nominees
5.0%
-0.3% vs 2025
Trust bank custodians — GPIF, pensions, investment trusts
Foreign Custodians
0.0%
+0.0% vs 2025
Sub-custodians for foreign asset managers
Direct / Strategic
63.0%
-0.8% vs 2025
Named entities with disclosed investment intent
Shareholder
Trend
2023
2024
2025
2026
公益財団法人ライフスポーツ財団
18.41%
18.41%
18.41%
18.41%
清久商事
16.10%
16.10%
16.10%
16.10%
清水 三夫
12.55%
12.55%
12.55%
12.55%
ライフフーズ従業員持株会
8.93%
8.00%
7.47%
6.69%
-0.78%
日本カストディ銀行
6.04%
5.82%
5.38%
5.05%
-0.33%
麒麟麦酒
3.07%
3.07%
3.07%
3.07%
式会社昭和
1.84%
1.84%
1.84%
1.84%
ケイ低温フーズ
1.84%
1.84%
1.84%
1.84%
式会社神明ホールディングス
1.23%
1.23%
1.23%
1.23%
清水 京子
NEW ENTRY
—
—
—
—
1.23%
NEW
式会社紀陽銀行
last seen 2025
Exited Top 10
1.23%
1.23%
1.23%
—
Concentration (HHI)
ⓘ
891
873
860
845
4 fiscal years · top-10 holders per year · >2,500 HHI = high concentration · entity-resolved