3065$1617.0055

Life Foods Co Ltd

Restaurants & BarsVerified

Score breakdown

Valuation+19Profitability+21Sentiment+24

Quality breakdown

Key fields100Profile38Conclusion92AI synthesis40Observations3

Life Foods maintains a strong liquidity position with JPY 2,021.79 million in cash and equivalents, supporting a current ratio of 1.64 [doc:HA-latest]. The company's price-to-book ratio of 2.93 and price-to-tangible-book ratio of 2.93 suggest a premium valuation relative to its equity base [doc:Valuation snapshot]. However, free cash flow is negative at JPY -181.53 million, driven by capital expenditures of JPY -254.52 million [doc:HA-latest]. Profitability metrics show a return on equity of 2.09% and return on assets of 0.91%, both below the industry median for restaurant operators [doc:Valuation snapshot]. Operating income of JPY 30.75 million and net income of JPY 35.78 million reflect a narrow margin structure, with gross profit at JPY 6.39 billion [doc:HA-latest]. The company's revenue is concentrated in Japan, with no disclosed international operations. Segment data is limited, but the brand portfolio includes 24-hour fast food (Machikadoya), cafeteria-style (The Meshiya), and small-sized (Meshiya Shokudo) formats [doc:HA-latest]. No material geographic diversification is evident in the financial snapshot. Outlook data is not provided, but historical revenue of JPY 9.61 billion suggests stable operations. The company's capital expenditures and negative free cash flow indicate ongoing reinvestment in the business [doc:HA-latest]. No immediate dilution or liquidity risks are flagged in the risk assessment [doc:Risk assessment]. Recent filings and transcripts are not disclosed in the input data. The company's 10-K or equivalent has not been provided, so no specific events or management commentary are available for analysis [doc:HA-latest].

Profile

CompanyLife Foods Co Ltd

Ticker3065.T

SectorConsumer Cyclicals

BusinessCyclical Consumer Services

Industry groupCyclical Consumer Services

IndustryRestaurants & Bars

AI analysis

Business. Life Foods Co., Ltd. operates a chain of Japanese-style restaurants under the The Meshiya, Machikadoya, Meshiya Shokudo, and Sanukiseimen brands, offering home-style Japanese, Western, and Chinese cuisine [doc:HA-latest].

Classification. Life Foods is classified in the Restaurants & Bars industry under the Consumer Cyclicals economic sector, with a confidence level of 0.92 [doc:verified market data].

Key takeaways

Life Foods has strong liquidity but negative free cash flow due to capital expenditures.
Profitability metrics (ROE, ROA) are below industry norms, indicating operational inefficiencies.
The company's valuation multiples (P/B, P/E) suggest a premium to book and earnings.
No immediate dilution or liquidity risks are flagged, but capital discipline is a concern.
Revenue is concentrated in Japan with no disclosed international expansion.
--
## RATIONALES
```json

Financial snapshot

PeriodHA-latest

CurrencyJPY

Revenue$9.61B

Gross profit$6.39B

Operating income$30.8M

Net income$35.8M

R&D—

SG&A—

D&A—

SBC—

Operating cash flow$505.4M

CapEx-$254.5M

Free cash flow-$181.5M

Total assets$3.92B

Total liabilities$2.21B

Total equity$1.71B

Cash & equivalents$2.02B

Long-term debt$135.1M

Annual history (last 5)

PeriodRevenueOp IncomeNet IncomeFCF

FY0$9.61B$30.8M$35.8M-$181.5M

FY-1$9.78B$252.3M$402.1M$376.2M

FY-2$10.43B-$415.2M-$734.8M-$742.5M

FY-3$9.89B-$350.3M-$447.7M-$523.5M

FY-4$8.72B$32.3M$60.7M$1.2M

PeriodGross %Op %Net %FCF %

FY0————

FY-1————

FY-2————

FY-3————

FY-4————

PeriodAssetsEquityCashDebt

FY0$3.92B$1.71B$2.02B—

FY-1$4.07B$1.68B$2.23B—

FY-2$4.64B$1.26B$2.79B—

FY-3$6.09B$1.98B$3.51B—

FY-4$6.77B$2.43B$4.10B—

PeriodOCFCapExFCFSBC

FY0$505.4M-$254.5M-$181.5M—

FY-1$314.6M-$84.3M$376.2M—

FY-2$245.2M-$92.4M-$742.5M—

FY-3$88.2M-$188.7M-$523.5M—

FY-4$41.8M-$185.7M$1.2M—

Quarterly history (last 4)

PeriodRevenueOp IncomeNet IncomeFCF

FQ0$2.28B-$87.5M-$107.6M—

FQ-1$2.39B$11.4M$18.6M—

FQ-2$2.45B$12.9M$29.3M—

FQ-3$2.49B$94.0M$95.5M—

FQ-4$2.41B-$42.4M$72.2M—

FQ-5$2.44B$107.2M$111.8M—

FQ-6$2.45B$42.6M$71.7M—

FQ-7$2.49B$144.8M$146.4M—

PeriodGross %Op %Net %FCF %

FQ0————

FQ-1————

FQ-2————

FQ-3————

FQ-4————

FQ-5————

FQ-6————

FQ-7————

PeriodAssetsEquityCashDebt

FQ0$3.92B$1.71B$2.02B—

FQ-1$4.14B$1.83B$2.22B—

FQ-2$4.24B$1.80B$2.26B—

FQ-3$4.27B$1.77B$2.29B—

FQ-4$4.07B$1.68B$2.23B—

FQ-5$4.63B$1.61B$2.91B—

FQ-6$4.76B$1.49B$3.00B—

FQ-7$4.41B$1.41B$2.69B—

PeriodOCFCapExFCFSBC

FQ0$505.4M-$254.5M——

FQ-1————

FQ-2$555.1M-$233.5M——

FQ-3————

FQ-4$314.6M-$84.3M——

FQ-5————

FQ-6$612.0M-$63.2M——

FQ-7————

Valuation

Market price$1617.00

Market cap$5.00B

Enterprise value$3.12B

P/E139.8

Reported non-GAAP P/E—

EV/Revenue0.3

EV/Op income101.4

EV/OCF6.2

P/B2.9

P/Tangible book2.9

Tangible book$1.71B

Net cash$1.89B

Current ratio1.6

Debt/Equity0.1

ROA0.9%

ROE2.1%

Cash conversion14.1%

CapEx/Revenue-2.6%

SBC/Revenue—

Asset intensity—

Dilution ratio0.0%

Risk assessment

Dilution riskLow

Liquidity riskLow

No immediate filing-based liquidity or dilution flags were detected.

Industry benchmarks

Activity: Restaurants & Bars · cohort 3 companies

Metric3065Activity

Op margin0.3%31.3% medp25 27.3% · p75 38.7%bottom quartile

Net margin0.4%25.4% medp25 22.2% · p75 28.6%bottom quartile

Gross margin66.4%54.1% medp25 33.1% · p75 66.8%above median

CapEx / revenue-2.6%4.5% medp25 3.7% · p75 8.5%bottom quartile

Debt / equity8.0%-162.1% medp25 -1197.0% · p75 101.3%above median

Source data

Underlying data the analysis-pipeline pulls and audits. Fetch timestamps + content hashes show when each source was last refreshed.

Company fundamentalsperiod FQ-7 · history via verified-market-data

no public URL

2026-05-03 09:56 UTC#cd7cc55a

Market quoteclose JPY 1617.00 · shares 0.00B diluted

no public URL

2026-05-03 09:56 UTC#d262c14f

Source: analysis-pipeline (hybrid)Generated: 2026-05-03 09:57 UTCJob: 48f47d0a