Ano Kaisha no Shikumi
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Hikari Food Service

Hikari Food Service Co., Ltd.

Company highlights

The company has paid a dividend for 2 consecutive years.

Key figures

Period Dec 2024 to Nov 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥2.9B
Operating marginCalculated 7.9%
Net assets to total assetsCalculated 49.4%

Company profile

Securities code 138A / EDINET code E39377 / Retail Trade / Fiscal year end November 30

名古屋市中村区則武一丁目10番6号 ノリタケ第1ビル101/Capital stock ¥10 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
大谷 光徳 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Dec 2024 to Nov 2025) · filed 2026-02-24

Profitability ★★★★☆position among all companies 7.9%
Growth (revenue, 4-year average) ★★★★★position among all companies 34.7%
Capital efficiency ★★★☆☆position among all companies 8.0%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

Hikari Food Service

Period Dec 2024 to Nov 2025Source Annual securities reports

Net sales and operating revenue ¥2.9B 100% Cost of sales ¥0.8B 27% Selling, general and administrative expenses ¥1.9B 65% Operating income ¥0.2B 8%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Payrolls and allowances ¥0.8 billion Parent only
Rents ¥0.2 billion Parent only
Depreciation ¥99.23 million Parent only
Profit by stage Gross profit (loss) ¥2.1 billion Parent only
Operating income ¥0.2 billion Parent only
Ordinary income ¥0.2 billion Parent only

Hikari Food Service

Selling, general and administrative expenses

Period Dec 2024 to Nov 2025Source Annual securities reports

Payrolls and allowances ¥0.8 billion (42.8%)43%Rents ¥0.2 billion (11.3%)11%Depreciation ¥0.1 billion (5.3%)Other (not itemized) ¥0.8 billion (40.6%)41%¥1.9B
  • Payrolls and allowances ¥0.8 billion
  • Rents ¥0.2 billion
  • Depreciation ¥0.1 billion
  • Other (not itemized) ¥0.8 billion

Performance, financial position and capital allocation

Finance
49.4% Net assets to total assets Industry median 45.6% FY ending 11/2025 · consolidated / calculated
¥1,320.67 Net assets per share
¥2.7 billion Total assets
Capital allocation
128.4% Cash conversion Industry median 121.9% FY ending 11/2025 · consolidated / calculated

Hikari Food Service

Recent performance trends

Source Annual securities reports

3 2 1 0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2021 to 2025Disclosed

Item20212022202320242025
Net sales ¥0.9B ¥1.7B ¥2.2B ¥2.6B ¥2.9B
Year on year (%) Could not be retrieved +93.9%◆ +32.1%◆ +15.4% +11.5%
Ordinary income (loss) ¥0.1B ¥0.1B ¥0.3B ¥0.2B ¥0.2B
Change from prior year Could not be retrieved +21.2% +91.5% -25.0% +15.9%
Ordinary income (loss) as a share of Net sales 12.7% 7.9% 11.5% 7.5% 7.7%
Change (percentage points) Could not be retrieved -4.7 points◆ +3.6 points◆ -4.0 points◆ +0.3 points

Fiscal periods marked for changes

  • 2022Net sales year on year +93.9%, Ordinary income (loss) as a share of revenue -4.7 points
  • 2023Net sales year on year +32.1%, Ordinary income (loss) as a share of revenue +3.6 points
  • 2024Ordinary income (loss) as a share of revenue -4.0 points

Hikari Food Service

Earnings and net assets per share over time

Unit yenSource Annual securities reports

299 199 100 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,321 880 440 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

Hikari Food Service

Return on equity over time

Unit %Source Annual securities reports

76 51 25 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (17 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥0.9 billion ¥1.7 billion ¥2.2 billion ¥2.6 billion ¥2.9 billion
Ordinary income (loss) ¥0.1 billion ¥0.1 billion ¥0.3 billion ¥0.2 billion ¥0.2 billion
Net income (loss) ¥40.58 million ¥62.88 million ¥0.2 billion ¥0.1 billion ¥0.1 billion
Capital stock ¥20.00 million ¥20.00 million ¥20.00 million ¥0.4 billion ¥0.4 billion
Total number of issued shares (common stock) 1,120 shares 1,120 shares 672,000 shares 992,000 shares 992,000 shares
Net assets ¥0.1 billion ¥0.2 billion ¥0.4 billion ¥1.2 billion ¥1.3 billion
Total assets ¥1.8 billion ¥1.9 billion ¥1.8 billion ¥2.4 billion ¥2.7 billion
Net assets per share 156.23 yen 242.33 yen 541.5 yen 1,257.38 yen 1,320.67 yen
Dividend per share Could not be retrieved Could not be retrieved Could not be retrieved 40 yen 40 yen
Basic earnings (loss) per share 60.38 yen 93.57 yen 299.17 yen 109.64 yen 103.29 yen
Equity-to-asset ratio 5.9% 8.7% 20.6% 51.8% 49.4%
Return on equity 47.9% 47.0% 76.3% 12.5% 8.0%
Payout ratio Could not be retrieved Could not be retrieved Could not be retrieved 36.5% 38.7%
Net cash provided by (used in) operating activities ¥28.69 million ¥0.4 billion ¥0.4 billion ¥0.2 billion ¥0.3 billion
Net cash provided by (used in) investing activities ¥-0.3 billion ¥-0.3 billion ¥-83.33 million ¥-0.3 billion ¥23.46 million
Net cash provided by (used in) financing activities ¥0.2 billion ¥-55.82 million ¥-0.4 billion ¥0.5 billion ¥40.51 million
Cash and cash equivalents ¥0.7 billion ¥0.7 billion ¥0.6 billion ¥1.0 billion ¥1.4 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 2 years (2024 to 2025)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 11/2025
2 periods Consecutive periods with dividends (site definition) through FY ending 11/2025
+0.0% Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 11/2025 ¥40 Could not be retrieved 38.7%
FY ending 11/2024 ¥40 Could not be retrieved 36.5%

Hikari Food Service

Dividends per share over time

Unit yenSource Annual securities reports

40 27 13 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-11-30Disclosed

Share ownership by holder category

1,251 Shareholders
2.20% Foreign holders (total) Industry median 3.60%
48.80% Individuals and others Industry median 50.90%

Hikari Food Service

Unit %Source Annual securities reports

  • Financial institutions0.50%
  • Securities firms5.70%
  • Other corporations42.90%
  • Foreign holders (institutions)2.10%
  • Foreign holders (individuals)0.10%
  • Individuals and others48.80%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社エム・カンパニー 42.34% 420,000
2 大谷 光徳 13.31% 132,000
3 中島 翔太 6.05% 60,000
4 三菱UFJ eスマート証券株式会社 2.93% 29,100
5 BNY GCM CLIENT ACCOUNT JPRD AC ISG(FE-AC)(常任代理人 株式会社三菱UFJ銀行) 1.93% 19,100
6 野村證券株式会社 1.41% 14,000
7 石田 央 1.21% 12,000
8 南角 光彦 0.84% 8,300
9 向田 茂雄 0.71% 7,000
10 JPモルガン証券株式会社 0.62% 6,110

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2025)Disclosed

Not disclosed Research and development
¥0.2 billion Capital expenditure

Revenue scale in the same industry

Hikari Food Service

Source Annual securities reports of each company

Retail Trade: 343 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

  • 1 AEONFY Feb 2026 ¥10.7T
  • 2 Seven & iFY Feb 2026 ¥10.4T
  • 3 FAST RETAILINGFY Aug 2025 ¥3.4T
  • … 323 companies
  • 327 TORICOFY Mar 2026 ¥3.2B
  • 328 海帆FY Mar 2026 ¥3.2B
  • 329 Hikari Food ServiceThis companyFY Nov 2025 ¥2.9B
  • 330 和心FY Dec 2025 ¥2.8B
  • 331 ピクスタFY Dec 2025 ¥2.7B
  • … 12 companies

Workforce information

Source: Annual Securities Report (Dec 2024 to Nov 2025)Parent-onlyDisclosed

189 Employees (parent only) Industry median 226
29.0 Average age Industry median 41.8
3.0 years Average length of service Industry median 10.9 years
¥4.03 million Average annual salary Industry median ¥5.46 million
People and organisation
15.1¥ million Sales per employee Industry median 59.6¥ million FY ending 11/2025 · parent company only / calculated
¥1.20 million Operating income per employee
74.8% Wage gap between men and women
22.2% Women in managerial positions
50.0% Share of female employees
100.0% Men taking childcare leave
Men 206
Women 220
Employees by gender
4 / 17 Female managers
1 / 9 Female officers
67 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-02-19Disclosed

ItemValue
Employees 426
Childcare leave taken, men
Scope: その他
100%
Childcare leave taken, women
Scope: その他
100%
Share of managers who are women 23.5%
Share of board members who are women 11.1%

Audit and disclosure information

Annual securities report, year ended 2025-11-30Disclosed

ItemValue
Audit firm 仰星監査法人
Audit fees (this year, filing company) ¥15.60 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

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Books that cover companies in the same industry

This company: not covered in the books below

Cover of “Kaisha no Shikumi: Raising Prices” Same industry: Retail Trade “Kaisha no Shikumi: Raising Prices” Reads the filings of restaurant, clothing and household goods chains for how price increases relate to customer numbers. Retail Trade companies in this book: saizeriya, FOOD & LIFE COMPANIES, FAST RETAILING and others (6 in all) “Ano Kaisha no Shikumi” series, Vol.2 — Kindle and paperback Find it on Amazon → Cover of “Kaisha no Shikumi: Earning Beyond the Till” Same industry: Retail Trade “Kaisha no Shikumi: Earning Beyond the Till” Reads the filings of supermarkets, department stores and drugstores for money received under headings other than product sales, such as finance and rent. Retail Trade companies in this book: AEON, TSURUHA, Takashimaya and others (5 in all) “Ano Kaisha no Shikumi” series, Vol.5 — Kindle and paperback Find it on Amazon →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (17 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 40 yen Parent only
Net cash provided by (used in) operating activities ¥0.3 billion Parent only
Net sales ¥2.9 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Net cash provided by (used in) investing activities ¥23.46 million Parent only
Cash and cash equivalents ¥1.4 billion Parent only
Total number of issued shares (common stock) 992,000 shares Parent only
Net assets ¥1.3 billion Parent only
Ordinary income (loss) ¥0.2 billion Parent only
Total assets ¥2.7 billion Parent only
Return on equity 8.0% Parent only
Equity-to-asset ratio 49.4% Parent only
Net cash provided by (used in) financing activities ¥40.51 million Parent only
Capital stock ¥0.4 billion Parent only
Payout ratio 38.7% Parent only
Basic earnings (loss) per share 103.29 yen Parent only
Net assets per share 1,320.67 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 74.8% Parent only
Average length of service (years) 3 years Parent only
Average annual salary ¥4.03 million Parent only
Average age (years) 29 years old Parent only
Number of employees 189 people Parent only
Number of employees 189 people Parent only
Wage gap between men and women (regular employees) 84.6% Parent only
Wage gap between men and women (non-regular employees) 89.0% Parent only

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Average number of temporary employees 67 people Parent only
Average number of temporary employees 67 people Parent only
Total return on the share price index 129.2% Parent only
Ratio of female employees in managerial positions 22.2% Parent only

Shares (7 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 707,610 shares Consolidated
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total sale amount for decreased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥1.00 million Consolidated
Number of shares 992,000 shares Consolidated
Shareholding ratio 71.3% Consolidated
Number of voting rights 9,903 units Consolidated
Total shareholder return 121.5% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.2 billion Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥15.60 million Consolidated

Balance sheet (53 items)

ItemValueConsolidated / Non-consolidated
Other ¥17.37 million Parent only
Other ¥6.73 million Parent only
Other ¥11.60 million Parent only
Software ¥10.81 million Parent only
Accumulated impairment loss on leased assets ¥1.20 million Parent only
Retained earnings ¥0.5 billion Parent only
Prepaid expenses ¥52.40 million Parent only
Raw materials and supplies ¥9.31 million Parent only
Merchandise and finished goods ¥12.56 million Parent only
Right of trademark ¥1.86 million Parent only
Non-current liabilities ¥0.7 billion Parent only
Non-current assets ¥1.0 billion Parent only
Accounts receivable - trade ¥0.1 billion Parent only
Contract liabilities ¥4.65 million Parent only
Tools, furniture and fixtures ¥27.88 million Parent only
Guarantee deposits ¥0.1 billion Parent only
Provision for loss on store closing ¥5.71 million Parent only
Buildings, net ¥0.6 billion Parent only
Construction in progress ¥1.10 million Parent only
Investments and other assets ¥0.3 billion Parent only
Property, plant and equipment ¥0.8 billion Parent only
Accounts receivable - other ¥31.09 million Parent only
Income taxes payable ¥54.25 million Parent only
Accrued consumption taxes ¥40.62 million Parent only
Accrued expenses ¥0.2 billion Parent only
Accounts payable - other ¥51.14 million Parent only
Shareholders' equity ¥1.3 billion Parent only
Structures, net ¥0 Parent only
Machinery and equipment, net ¥0.1 billion Parent only
Current liabilities ¥0.7 billion Parent only
Current assets ¥1.6 billion Parent only
Accumulated depreciation ¥-0.5 billion Parent only
Intangible assets ¥12.66 million Parent only
Cash and cash equivalents ¥1.4 billion Parent only
Cash and deposits ¥1.4 billion Parent only
Net assets ¥1.3 billion Parent only
Net assets ¥1.3 billion Parent only
Total assets ¥2.7 billion Parent only
Deferred tax assets ¥0.1 billion Parent only
Retained earnings brought forward ¥0.5 billion Parent only
Liabilities ¥1.3 billion Parent only
Liabilities and net assets ¥2.7 billion Parent only
Accounts payable - trade ¥90.21 million Parent only
Capital surplus ¥0.4 billion Parent only
Legal capital surplus ¥0.4 billion Parent only
Capital stock ¥0.4 billion Parent only
Asset retirement obligations ¥47.32 million Parent only
Asset retirement obligations ¥2.80 million Parent only
Vehicles, net ¥0.10 million Parent only
Long-term loans payable ¥0.6 billion Parent only
Long-term prepaid expenses ¥25.65 million Parent only
Deposits received ¥28.79 million Parent only
Current portion of long-term loans payable ¥0.2 billion Parent only

Statement of income (42 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.45 million Parent only
Other ¥0.67 million Parent only
Cost of real estate rent ¥14.70 million Parent only
Rent income of real estate ¥18.68 million Parent only
Dividends from surplus ¥-39.68 million Parent only
Interest income ¥3.53 million Parent only
Total ¥0.8 billion Parent only
Cost of merchandise and finished goods sold ¥0.8 billion Parent only
Net sales of merchandise and finished goods ¥2.8 billion Parent only
Ending merchandise and finished goods ¥12.56 million Parent only
Beginning merchandise and finished goods ¥10.89 million Parent only
Operating income ¥0.2 billion Parent only
Non-operating income ¥5.93 million Parent only
Non-operating expenses ¥10.12 million Parent only
Net cash provided by (used in) operating activities ¥0.3 billion Parent only
Loss on sales and retirement of noncurrent assets ¥0.70 million Parent only
Rents ¥0.2 billion Parent only
Cost of sales ¥0.8 billion Parent only
Gross profit (loss) ¥2.1 billion Parent only
Net sales ¥2.9 billion Parent only
Loss on closing of stores ¥1.48 million Parent only
Provision for loss on store closing expenses ¥5.71 million Parent only
Cost of purchased goods ¥0.5 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Cost of products manufactured ¥0.2 billion Parent only
Gain on sales of investment securities ¥0.95 million Parent only
Net cash provided by (used in) investing activities ¥23.46 million Parent only
Interest expenses ¥9.46 million Parent only
Income taxes - current ¥70.48 million Parent only
Income taxes ¥51.98 million Parent only
Income taxes - deferred ¥-18.50 million Parent only
Depreciation ¥99.23 million Parent only
Impairment loss ¥21.50 million Parent only
Extraordinary loss ¥67.23 million Parent only
Net increase (decrease) in cash and cash equivalents ¥0.4 billion Parent only
Income (loss) before income taxes ¥0.2 billion Parent only
Income (loss) before income taxes ¥0.2 billion Parent only
Ordinary income ¥0.2 billion Parent only
Payrolls and allowances-SGA ¥0.8 billion Parent only
Net cash provided by (used in) financing activities ¥40.51 million Parent only
Selling, general and administrative expenses ¥1.9 billion Parent only

Accounts unique to this company (4 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥37.83 million Parent only
Revenue ¥-0.25 million Parent only
Revenue ¥37.83 million Parent only
Revenue ¥0.70 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥62.78 million Parent only

Statement of cash flows (37 items)

ItemValueConsolidated / Non-consolidated
Other ¥13.92 million Parent only
Other ¥-0.08 million Parent only
Other ¥-1.60 million Parent only
Purchase of software ¥-4.79 million Parent only
Increase decrease in notes and accounts payable trade ¥11.46 million Parent only
Interest expenses paid ¥-7.65 million Parent only
Interest and dividends income received ¥3.53 million Parent only
Decrease (increase) in prepaid expenses ¥-11.47 million Parent only
Interest and dividend income ¥-3.53 million Parent only
Decrease increase in notes and accounts receivable trade ¥-27.36 million Parent only
Increase (decrease) in contract liabilities ¥0.47 million Parent only
Proceeds from withdrawal of time deposits ¥0.3 billion Parent only
Subtotal ¥0.3 billion Parent only
Proceeds from collection of guarantee deposits ¥8.68 million Parent only
Payments for guarantee deposits ¥-17.62 million Parent only
Increase decrease in provision for loss on store closing ¥5.71 million Parent only
Proceeds from sales of investment securities ¥1.00 million Parent only
Loss (gain) on sales of long-term investment securities ¥-0.95 million Parent only
Interest expenses ¥9.46 million Parent only
Purchase of property plant and equipment ¥-0.2 billion Parent only
Proceeds from sales of property plant and equipment ¥3.00 million Parent only
(Increase) decrease in accounts receivables other ¥-9.08 million Parent only
Increase decrease in income taxes payable the factor based tax ¥-4.71 million Parent only
Decrease in consumption taxes payable ¥32.28 million Parent only
Increase/(decrease) in accounts payable - expenses ¥4.74 million Parent only
Increase (decrease) in accounts payable-other ¥-17.61 million Parent only
Decrease (increase) in inventories ¥-5.95 million Parent only
Income taxes paid ¥-44.78 million Parent only
Depreciation ¥0.1 billion Parent only
Impairment loss ¥21.50 million Parent only
Payments for asset retirement obligations ¥-1.25 million Parent only
Dividends ¥-39.62 million Parent only
Proceeds from long term loans payable ¥0.3 billion Parent only
Repayment of long term loans payable ¥-0.2 billion Parent only
Purchase of long-term prepaid expenses ¥-8.73 million Parent only
Increase decrease in guarantee deposits received ¥3.77 million Parent only
Increase (decrease) in deposits ¥0.86 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.3 billion Parent onlyDisclosed
Dividend per share 40 Parent onlyDisclosed
Number of employees 189 Parent onlyDisclosed
Net assets ¥1.3 billion Parent onlyDisclosed
Net sales ¥2.9 billion Parent onlyDisclosed
Operating income ¥0.2 billion Parent onlyDisclosed
Ordinary income ¥0.2 billion Parent onlyDisclosed
Total assets ¥2.7 billion Parent onlyDisclosed
Operating margin 7.9%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 15141979 yenParent onlyCalculated
Total asset turnover 1.08 timesParent onlyCalculated
Net assets to total assets 49.4%Parent onlyCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 7.9% Operating income ÷ net sales  = ¥0.2 billion ÷ ¥2.9 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 15,141,979 yen Sales or operating revenue ÷ employees  = ¥2.9 billion ÷ 189 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 1.08 times Sales or operating revenue ÷ total assets  = ¥2.9 billion ÷ ¥2.7 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 49.4% Net assets ÷ total assets  = ¥1.3 billion ÷ ¥2.7 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative President, Representative Director, gBizINFO

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets Net assets ÷ total assets
  • Net assets per share Parent only
  • Total assets Parent only

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion Net cash provided by (used in) operating activities ÷ operating income

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above.

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Retail Trade that disclose the item (industries with at least 5 companies only).

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years.

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Industry median: the middle value among companies in Retail Trade that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee Net sales (or operating revenue) ÷ employees
  • Operating income per employee Operating income ÷ employees
  • Wage gap between men and women Women's pay with men's pay set to 100, reporting company
  • Women in managerial positions Reporting company (parent only)
  • Share of female employees gBizINFO, covering その他
  • Men taking childcare leave Reporting company (parent only)
  • Employees by gender gBizINFO
  • Female managers gBizINFO: 4 women among 17 managers
  • Female officers gBizINFO: 1 women among 9 officers
  • Average temporary staff Parent only, average headcount other than regular employees

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of Hikari Food Service Co., Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 6180001072619 / Accounting standard: Japanese GAAP

  • Amounts: machine transcription of EDINET XBRL (no manual re-keying). Long narrative notes are text and not in the account list. Identifiers: machine transcription of the EDINET code list (retrieved 2026-08-22)
  • ★: position of the value calculated from disclosed figures among the 4,240 companies on this site, on a five-step scale. Not a judgement of the company. No forecasts usedThe formulas and how they are counted
  • No rank: net assets as a share of total assets, cash conversion and revenue per employee (size alone does not show quality). Industry median shown for comparison. Cash conversion of 100%: operating cash flow equal to operating profit
  • Profit-and-loss chart: only where “sales − cost of sales − SG&A = operating income” holds between disclosed values. Cost breakdown: the six largest SG&A items
  • Trend charts: key financial indicators of the annual securities report. Amounts in billions of yen (dividend per share in yen). Long-run chart joins reports filed in different years (newer report for overlapping years). Some items stop part-way after a change of accounting standard. A stock split changes the weight of one share. Consolidated and parent-only in separate tables
  • Revenue scale in the same industry: bars of revenue (disclosed values) of companies in the same industry grouping as the industry pages, largest first. Only the top three and the two companies either side of this one. Each company’s latest fiscal year. An order of size, not a ranking of quality or an investment view
  • Share prices: not published (no data source allows redistribution). No share-price-based indicators (such as the price earnings ratio) and no extension of past growth into the future
  • Average age, average length of service and average annual salary: the reporting company alone (the parent). At a holding company, a small head-office staff. Payout ratio (basic facts): dividend per share ÷ consolidated earnings per share, calculated here (the payout ratio in the annual securities report is the reporting company’s figure, on a different basis). Representative and founding date: gBizINFO (Ministry of Economy, Trade and Industry), some companies only
  • “Retrieved disclosed figures”: every value readable as a number from the annual securities report. Company-wide values only (no segment or other breakdowns)
  • Segment table: machine transcription of the segment information in the annual securities report. Business names as labelled by the company in its XBRL. No table where segment sales differ from the disclosed total by more than 1%. Adjustments, corporate, eliminations and “other” left out of the table and the share denominator, as they are not businesses
  • Breakdowns of amounts, not diagrams of how the business works. Who pays whom, and for what, is not in the disclosed figures; no lines drawn from guesswork