Ano Kaisha no Shikumi
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TOWA FOOD SERVICE

TOWA FOOD SERVICE CO.,LTD.

Company highlights

The annual dividend per share has risen for 5 consecutive years.

Key figures

Period May 2025 to Apr 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥13.3B
Operating marginCalculated 7.4%
Net assets to total assetsCalculated 79.2%

Company profile

Securities code 3329 / EDINET code E03436 / Retail Trade / Fiscal year end April 30

港区新橋三丁目20番1号/Capital stock ¥50 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
岸野 誠人 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (May 2025 to Apr 2026) · filed 2026-07-28

Profitability ★★★☆☆position among all companies 7.4%
Growth (revenue, 4-year average) ★★★★☆position among all companies 12.7%
Capital efficiency ★★★☆☆position among all companies 9.7%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

TOWA FOOD SERVICE

Period May 2025 to Apr 2026Source Annual securities reports

Net sales and operating revenue ¥13.3B 100% Cost of sales ¥3.6B 27% Selling, general and administrative expenses ¥8.7B 65% Operating income ¥1.0B 7%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Payrolls and allowances ¥3.4 billion Parent only
Utilities expenses ¥0.5 billion Parent only
Legal welfare expenses ¥0.3 billion Parent only
Depreciation ¥0.3 billion Parent only
Bonuses ¥0.2 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Directors' compensations ¥64.29 million Parent only
Retirement benefit expenses ¥29.93 million Parent only
Profit by stage Gross profit (loss) ¥9.7 billion Parent only
Ordinary income ¥1.1 billion Parent only
Operating income ¥1.0 billion Parent only

TOWA FOOD SERVICE

Selling, general and administrative expenses

Period May 2025 to Apr 2026Source Annual securities reports

Payrolls and allowances ¥3.4 billion (39.3%)39%Utilities expenses ¥0.5 billion (5.8%)Legal welfare expenses ¥0.3 billion (3.5%)Depreciation ¥0.3 billion (3.2%)Bonuses ¥0.2 billion (2.6%)Advertising expenses ¥0.2 billion (2.2%)Other (not itemized) ¥3.8 billion (43.4%)43%¥8.7B
  • Payrolls and allowances ¥3.4 billion
  • Utilities expenses ¥0.5 billion
  • Legal welfare expenses ¥0.3 billion
  • Depreciation ¥0.3 billion
  • Bonuses ¥0.2 billion
  • Advertising expenses ¥0.2 billion
  • Other (not itemized) ¥3.8 billion

Performance, financial position and capital allocation

Finance
79.2% Net assets to total assets Industry median 45.6% FY ending 4/2026 · consolidated / calculated
¥962.71 Net assets per share
¥9.8 billion Total assets
Capital allocation
105.7% Cash conversion Industry median 121.9% FY ending 4/2026 · consolidated / calculated

Long-term changes in performance

Period 2013 to 2026Disclosed

Revenue ×1.34 from 2013 to 2026

TOWA FOOD SERVICE

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
13 9 4 -0 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2020 Ordinary income (loss) as a share of revenue -3.2 points 2021 Net sales year on year -31.3%, Ordinary income (loss) as a share of revenue -5.1 points, Ordinary income (loss) profit to loss 2022 Ordinary income (loss) as a share of revenue +18.5 points, Ordinary income (loss) loss to profit 2023 Net sales year on year +31.5%, Ordinary income (loss) as a share of revenue -8.9 points 2024 Ordinary income (loss) as a share of revenue +2.4 points 13Latest value 2026 13¥ billion 13Highest in the period shown 2026 13¥ billion 7Lowest in the period shown 2021 7¥ billion ¥ billion

TOWA FOOD SERVICE

Recent performance trends

Source Annual securities reports

13 9 4 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 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥8.2B ¥10.8B ¥12.4B ¥12.8B ¥13.3B
Year on year (%) +17.3% +31.5%◆ +14.2% +3.5% +3.9%
Ordinary income (loss) ¥1.2B ¥0.7B ¥1.0B ¥1.1B ¥1.1B
Change from prior year loss to profit◆ -46.7% +59.7% +4.7% +3.1%
Ordinary income (loss) as a share of Net sales 14.9% 6.1% 8.5% 8.6% 8.5%
Change (percentage points) +18.5 points◆ -8.9 points◆ +2.4 points◆ +0.1 points -0.1 points

Fiscal periods marked for changes

Earlier fiscal periods (2)
  • 2020Ordinary income (loss) as a share of revenue -3.2 points
  • 2021Net sales year on year -31.3%, Ordinary income (loss) as a share of revenue -5.1 points, Ordinary income (loss) profit to loss
  • 2022Ordinary income (loss) as a share of revenue +18.5 points, Ordinary income (loss) loss to profit
  • 2023Net sales year on year +31.5%, Ordinary income (loss) as a share of revenue -8.9 points
  • 2024Ordinary income (loss) as a share of revenue +2.4 points

TOWA FOOD SERVICE

Earnings and net assets per share over time

Unit yenSource Annual securities reports

93 62 31 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 963 642 321 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

TOWA FOOD SERVICE

Return on equity over time

Unit %Source Annual securities reports

12 8 4 -0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (18 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥8.2 billion ¥10.8 billion ¥12.4 billion ¥12.8 billion ¥13.3 billion
Ordinary income (loss) ¥1.2 billion ¥0.7 billion ¥1.0 billion ¥1.1 billion ¥1.1 billion
Net income (loss) ¥0.7 billion ¥0.4 billion ¥0.7 billion ¥0.7 billion ¥0.8 billion
Capital stock ¥50.00 million ¥50.00 million ¥50.00 million ¥50.00 million ¥50.00 million
Total number of issued shares (common stock) 8,186,400 shares 8,186,400 shares 8,186,400 shares 8,186,400 shares 8,186,400 shares
Net assets ¥5.7 billion ¥6.0 billion ¥6.6 billion ¥7.2 billion ¥7.8 billion
Total assets ¥8.5 billion ¥8.4 billion ¥8.7 billion ¥9.2 billion ¥9.8 billion
Net assets per share 703.32 yen 745.52 yen 819.95 yen 888.76 yen 962.71 yen
Dividend per share 10.5 yen 11 yen 19 yen 20 yen 22 yen
Interim dividend per share 4.5 yen 5 yen 9 yen 10 yen 10 yen
Basic earnings (loss) per share 86.62 yen 52.76 yen 87.29 yen 89.31 yen 93.05 yen
Equity-to-asset ratio 66.6% 71.3% 75.9% 78.2% 79.2%
Return on equity 12.3% 7.1% 10.6% 10.0% 9.7%
Payout ratio 12.1% 20.8% 21.8% 22.4% 23.6%
Net cash provided by (used in) operating activities ¥1.9 billion ¥0.6 billion ¥1.3 billion ¥0.9 billion ¥1.0 billion
Net cash provided by (used in) investing activities ¥-1.5 billion ¥-0.8 billion ¥-0.4 billion ¥-0.7 billion ¥-1.0 billion
Net cash provided by (used in) financing activities ¥-65.38 million ¥-91.10 million ¥-0.7 billion ¥-0.2 billion ¥-0.2 billion
Cash and cash equivalents ¥1.9 billion ¥1.6 billion ¥1.8 billion ¥1.9 billion ¥1.7 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 14 years (2013 to 2026)Parent-onlyDisclosed

5 periods Consecutive increases (own definition) through FY ending 4/2026
8 periods Consecutive periods with dividends (site definition) through FY ending 4/2026
+10.0% Dividend growth (year on year)
+29.7% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 4/2026 ¥22 ¥10 23.6%
FY ending 4/2025 ¥20 ¥10 22.4%
FY ending 4/2024 ¥19 ¥9 21.8%
FY ending 4/2023 ¥11 ¥5 20.8%
FY ending 4/2022 ¥10.5 ¥4.5 12.1%
FY ending 4/2021 ¥6 ¥3 Could not be retrieved
FY ending 4/2020 ¥9 ¥6 Could not be retrieved
FY ending 4/2019 ¥12 ¥6 34.7%
FY ending 4/2018 ¥15.5 ¥9.5 20.5% Stock split or share consolidation noted
FY ending 4/2017 ¥17 ¥8.5 34.8%
FY ending 4/2016 ¥15 ¥7.5 18.7% Stock split or share consolidation noted
FY ending 4/2015 ¥15 ¥5 22.6%
FY ending 4/2014 ¥25 ¥10 19.4%
FY ending 4/2013 ¥25 ¥10 15.7%

TOWA FOOD SERVICE

Dividends per share over time

Unit yenSource Annual securities reports

22 15 7 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2026-04-30Disclosed

Share ownership by holder category

6,193 Shareholders
0.13% Foreign holders (total) Industry median 3.60%
82.29% Individuals and others Industry median 50.90%

TOWA FOOD SERVICE

Unit %Source Annual securities reports

  • Securities firms0.15%
  • Other corporations17.43%
  • Foreign holders (institutions)0.11%
  • Foreign holders (individuals)0.02%
  • Individuals and others82.29%

Major shareholders

RankShareholderShareholding ratioShares held
1 岸野 秀英 19.57% 1,580,000
2 柏野 雄二 18.34% 1,480,000
3 誠香インベストメント株式会社 11.52% 929,500
4 岸野 誠人 9.8% 791,308
5 安藤 香織 6.38% 514,900
6 株式会社久世 0.79% 64,000
7 森永乳業株式会社 0.79% 64,000
8 日清オイリオグループ株式会社 0.79% 64,000
9 サントリー株式会社 0.79% 64,000
10 UCCジャパン株式会社 0.75% 60,300

Revenue scale in the same industry

TOWA 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
  • … 244 companies
  • 248 GLOBAL-DININGFY Dec 2025 ¥13.7B
  • 249 UKAIFY Mar 2026 ¥13.6B
  • 250 TOWA FOOD SERVICEThis companyFY Apr 2026 ¥13.3B
  • 251 Y's tableFY Feb 2026 ¥13.0B
  • 252 J-GroupFY Feb 2026 ¥13.0B
  • … 91 companies

Workforce information

Source: Annual Securities Report (May 2025 to Apr 2026)Parent-onlyDisclosed

214 Employees (parent only) Industry median 226
38.9 Average age Industry median 41.8
11.3 years Average length of service Industry median 10.9 years
¥5.06 million Average annual salary Industry median ¥5.46 million
People and organisation
62.2¥ million Sales per employee Industry median 59.6¥ million FY ending 4/2026 · parent company only / calculated
¥4.60 million Operating income per employee
60.1% Wage gap between men and women
19.0% Women in managerial positions
48.7% Share of female employees
100.0% Men taking childcare leave
Men 733
Women 2,457
Employees by gender
966 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-08-27Disclosed

ItemValue
Employees 2,953
Share of managers who are women 17.9%

Subsidy award information

3 awards, 2022-09-27 to 2022-10-12Disclosed

Date approvedSubsidyMinistryAmount
2022-10-12中小企業最低賃金引上げ支援対策費補助金(業務改善助成金)厚生労働省 ¥0.04 million
2022-10-12中小企業最低賃金引上げ支援対策費補助金(業務改善助成金)厚生労働省 ¥0.40 million
2022-09-27中小企業最低賃金引上げ支援対策費補助金厚生労働省 ¥0.40 million

Greenhouse gas emissions

Reported to the government for fiscal 2023Disclosed

CategoryEmissions
特定事業所排出者6,642 t-CO2

Audit and disclosure information

Annual securities report, year ended 2026-04-30Disclosed

ItemValue
Audit firm 東光有限責任監査法人
Audit fees (this year, filing company) ¥14.40 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) (18 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 22 yen Parent only
Net cash provided by (used in) operating activities ¥1.0 billion Parent only
Net sales ¥13.3 billion Parent only
Net income (loss) ¥0.8 billion Parent only
Net cash provided by (used in) investing activities ¥-1.0 billion Parent only
Cash and cash equivalents ¥1.7 billion Parent only
Total number of issued shares (common stock) 8,186,400 shares Parent only
Net assets ¥7.8 billion Parent only
Ordinary income (loss) ¥1.1 billion Parent only
Total assets ¥9.8 billion Parent only
Return on equity 9.7% Parent only
Equity-to-asset ratio 79.2% Parent only
Net cash provided by (used in) financing activities ¥-0.2 billion Parent only
Capital stock ¥50.00 million Parent only
Payout ratio 23.6% Parent only
Interim dividend per share 10 yen Parent only
Basic earnings (loss) per share 93.05 yen Parent only
Net assets per share 962.71 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 60.1% Parent only
Average length of service (years) 11.34 years Parent only
Average annual salary ¥5.06 million Parent only
Average age (years) 38.88 years old Parent only
Number of employees 214 people Parent only
Number of employees 214 people Parent only
Wage gap between men and women (regular employees) 83.5% Parent only
Wage gap between men and women (non-regular employees) 93.0% 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 966 people Parent only
Average number of temporary employees 966 people Parent only
Total return on the share price index 221.8% Parent only
Ratio of female employees in managerial positions 19.0% Parent only

Shares (14 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 5,612,008 shares Consolidated
Total number of shares held treasury shares etc 114,800 shares Consolidated
Number of issues whose number of shares increased shares other than those not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Number of issues whose number of shares decreased shares other than those not listed investment shares held for purposes other than pure investment reporting company 3 issues Consolidated
Total acquisition cost for increased shares shares other than those not listed investment shares held for purposes other than pure investment reporting company ¥0.36 million Consolidated
Total sale amount for decreased shares shares other than those not listed investment shares held for purposes other than pure investment reporting company ¥1.51 million Consolidated
Number of shares 8,186,400 shares Consolidated
Shareholding ratio treasury shares etc 1.4% Consolidated
Shareholding ratio 69.5% Consolidated
Number of shares held in own name treasury shares etc 114,800 shares Consolidated
Number of voting rights 80,697 units Consolidated
Carrying amount on the balance sheet ¥70.47 million Consolidated
Number of issues 3 issues Consolidated
Total shareholder return 155.2% Parent only

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥14.40 million Consolidated

Accounts unique to this company (8 items)

ItemValueConsolidated / Non-consolidated
Change in average annual salary from the previous year 1.8% Parent only
Revenue ¥0.3 billion Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥16.96 million Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥6.72 million Parent only
Revenue ¥-80.72 million Parent only
Revenue ¥1.7 billion Parent only

Balance sheet (74 items)

ItemValueConsolidated / Non-consolidated
Other ¥53.06 million Parent only
Valuation difference on available-for-sale securities ¥30.01 million Parent only
Other capital surplus ¥0.6 billion Parent only
Software ¥25.81 million Parent only
Reserve for loyalty awards credits ¥4.14 million Parent only
Lease obligations ¥8.90 million Parent only
Lease obligations ¥5.12 million Parent only
Lease assets ¥23.28 million Parent only
Lease assets, net ¥12.63 million Parent only
Investments in capital ¥0.33 million Parent only
General reserve ¥4.5 billion Parent only
Retained earnings ¥6.5 billion Parent only
Unearned revenue ¥3.23 million Parent only
Advances received ¥0.14 million Parent only
Prepaid expenses ¥0.1 billion Parent only
Raw materials and supplies ¥0.2 billion Parent only
Merchandise and finished goods ¥55.38 million Parent only
Non-current liabilities ¥0.7 billion Parent only
Non-current assets ¥4.1 billion Parent only
Land ¥0.5 billion Parent only
Accounts receivable - trade ¥0.3 billion Parent only
Contract liabilities ¥11.67 million Parent only
Tools, furniture and fixtures ¥2.2 billion Parent only
Tools, furniture and fixtures ¥0.3 billion Parent only
Guarantee deposits ¥0.4 billion Parent only
Buildings ¥4.7 billion Parent only
Buildings, net ¥0.9 billion Parent only
Long term loans receivable from employees ¥5,000 Parent only
Investments and other assets ¥2.2 billion Parent only
Investment securities ¥70.47 million Parent only
Lease deposits ¥1.4 billion Parent only
Property, plant and equipment ¥1.8 billion Parent only
Income taxes payable ¥0.2 billion Parent only
Accrued consumption taxes ¥0.1 billion Parent only
Accrued expenses ¥83.85 million Parent only
Accrued bonuses ¥0.1 billion Parent only
Accounts payable - other ¥0.5 billion Parent only
Shareholders' equity ¥7.7 billion Parent only
Structures ¥0.13 million Parent only
Structures, net ¥0.04 million Parent only
Machinery and equipment ¥0.4 billion Parent only
Machinery and equipment, net ¥70.02 million Parent only
Current liabilities ¥1.3 billion Parent only
Current assets ¥5.8 billion Parent only
Accumulated depreciation ¥-10.65 million Parent only
Accumulated depreciation ¥-1.9 billion Parent only
Accumulated depreciation ¥-3.8 billion Parent only
Accumulated depreciation ¥-0.09 million Parent only
Accumulated depreciation ¥-0.3 billion Parent only
Intangible assets ¥35.75 million Parent only
Cash and cash equivalents ¥1.7 billion Parent only
Cash and deposits ¥4.8 billion Parent only
Net assets ¥7.8 billion Parent only
Net assets ¥7.8 billion Parent only
Total assets ¥9.8 billion Parent only
Deferred tax assets ¥0.3 billion Parent only
Retained earnings brought forward ¥2.0 billion Parent only
Treasury stock ¥-98.97 million Parent only
Valuation and translation adjustments ¥30.01 million Parent only
Liabilities ¥2.0 billion Parent only
Liabilities and net assets ¥9.8 billion Parent only
Accounts payable - trade ¥0.3 billion Parent only
Allowance for doubtful accounts ¥-0 Parent only
Allowance for doubtful accounts ¥-0.50 million Parent only
Capital surplus ¥1.3 billion Parent only
Legal capital surplus ¥0.7 billion Parent only
Capital stock ¥50.00 million Parent only
Asset retirement obligations ¥0.3 billion Parent only
Provision for retirement benefits ¥0.4 billion Parent only
Long-term prepaid expenses ¥15.22 million Parent only
Long term lease deposited ¥19.48 million Parent only
Long-term deposits received ¥1.50 million Parent only
Telephone subscription right ¥9.94 million Parent only
Deposits received ¥6.86 million Parent only

Statement of income (46 items)

ItemValueConsolidated / Non-consolidated
Other ¥4.19 million Parent only
Other ¥0.63 million Parent only
Cost of real estate rent ¥1.78 million Parent only
Dividends from surplus ¥-80.69 million Parent only
Sponsorship income ¥4.23 million Parent only
Interest income ¥48.94 million Parent only
Rental income ¥34.01 million Parent only
Dividend income ¥1.64 million Parent only
Total ¥3.8 billion Parent only
Operating income ¥1.0 billion Parent only
Non-operating income ¥0.2 billion Parent only
Non-operating expenses ¥2.42 million Parent only
Net cash provided by (used in) operating activities ¥1.0 billion Parent only
Loss on retirement of non-current assets ¥4.91 million Parent only
Cost of sales ¥3.6 billion Parent only
Gross profit (loss) ¥9.7 billion Parent only
Net sales ¥13.3 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Cost of purchased goods ¥2.1 billion Parent only
Net income (loss) ¥0.8 billion Parent only
Net income (loss) ¥0.8 billion Parent only
Cost of products manufactured ¥1.5 billion Parent only
Directors' compensations ¥64.29 million Parent only
Net cash provided by (used in) investing activities ¥-1.0 billion Parent only
Utilities expenses ¥0.5 billion Parent only
Income taxes - current ¥0.4 billion Parent only
Income taxes ¥0.4 billion Parent only
Income taxes - deferred ¥3.53 million Parent only
Legal welfare expenses ¥0.3 billion Parent only
Depreciation ¥0.3 billion Parent only
Impairment loss ¥23.17 million Parent only
Impairment loss ¥23.17 million Parent only
Foreign exchange gains ¥52.35 million Parent only
Extraordinary loss ¥28.08 million Parent only
Net increase (decrease) in cash and cash equivalents ¥-0.1 billion Parent only
Income (loss) before income taxes ¥1.1 billion Parent only
Income (loss) before income taxes ¥1.1 billion Parent only
Ordinary income ¥1.1 billion Parent only
Payrolls and allowances-SGA ¥3.4 billion Parent only
Disposal of treasury stock ¥4.29 million Parent only
Ending finished goods cos ¥51.12 million Parent only
Beginning finished goods cos ¥50.84 million Parent only
Net cash provided by (used in) financing activities ¥-0.2 billion Parent only
Selling, general and administrative expenses ¥8.7 billion Parent only
Bonuses ¥0.2 billion Parent only
Retirement benefit expenses ¥29.93 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.6 billion Parent only
Net changes in items other than shareholders' equity ¥4.75 million Parent only

Statement of cash flows (35 items)

ItemValueConsolidated / Non-consolidated
Other ¥5.56 million Parent only
Other ¥18.45 million Parent only
Decrease (increase) in other current assets ¥-2.50 million Parent only
Repayments of lease obligations ¥-4.33 million Parent only
Increase decrease in notes and accounts payable trade ¥22.85 million Parent only
Interest and dividends income received ¥15.64 million Parent only
Decrease (increase) in prepaid expenses ¥-0.92 million Parent only
Proceeds from subsidy income ¥8.81 million Parent only
Subsidy income ¥-6.72 million Parent only
Interest and dividend income ¥-50.57 million Parent only
Payments for retirement of noncurrent assets ¥-2.10 million Parent only
Loss on retirement of non-current assets ¥4.91 million Parent only
Decrease increase in notes and accounts receivable trade ¥-36.73 million Parent only
Proceeds from withdrawal of time deposits ¥6.5 billion Parent only
Payments into time deposits ¥-7.0 billion Parent only
Subtotal ¥1.3 billion Parent only
Proceeds from refund of leasehold deposits ¥60.56 million Parent only
Payments of leasehold and guarantee deposits ¥-32.68 million Parent only
Purchase of property plant and equipment ¥-0.5 billion Parent only
Decrease in consumption taxes payable ¥6.49 million Parent only
Increase/(decrease) in accounts payable - expenses ¥5.61 million Parent only
Increase/(decrease) in accounts payable - bonuses ¥4.05 million Parent only
Increase (decrease) in accounts payable-other ¥2.58 million Parent only
Decrease (increase) in inventories ¥-35.19 million Parent only
Income taxes paid ¥-0.3 billion Parent only
Depreciation ¥0.3 billion Parent only
Impairment loss ¥23.17 million Parent only
Foreign exchange loss (gain) ¥-52.35 million Parent only
Purchase of intangible assets ¥-1.51 million Parent only
Increase (decrease) in allowance for doubtful accounts ¥-0.06 million Parent only
Payments for asset retirement obligations ¥-21.00 million Parent only
Accrued pension cost ¥-3.24 million Parent only
Dividends ¥-0.2 billion Parent only
Decrease (increase) in long-term prepaid expenses ¥1.22 million Parent only
Increase (decrease) in deposits ¥-3.76 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥1.0 billion Parent onlyDisclosed
Dividend per share 22 Parent onlyDisclosed
Number of employees 214 Parent onlyDisclosed
Net assets ¥7.8 billion Parent onlyDisclosed
Net sales ¥13.3 billion Parent onlyDisclosed
Operating income ¥1.0 billion Parent onlyDisclosed
Ordinary income ¥1.1 billion Parent onlyDisclosed
Total assets ¥9.8 billion Parent onlyDisclosed
Operating margin 7.4%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 62217505 yenParent onlyCalculated
Total asset turnover 1.36 timesParent onlyCalculated
Net assets to total assets 79.2%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 7.4% Operating income ÷ net sales  = ¥1.0 billion ÷ ¥13.3 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 62,217,505 yen Sales or operating revenue ÷ employees  = ¥13.3 billion ÷ 214 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 1.36 times Sales or operating revenue ÷ total assets  = ¥13.3 billion ÷ ¥9.8 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 79.2% Net assets ÷ total assets  = ¥7.8 billion ÷ ¥9.8 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative 代表取締役社長CEO, 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

Long-term changes in performance

  • Revenue Disclosed value for 2026 ÷ disclosed value for 2013

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. Flagged 2 years: a note about a stock split or share consolidation, or a period other than 12 months. No calculation across those years, as the dividend per share may rest on a different share base.

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)

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
  • 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

Subsidy award information

  • Source: gBizINFO (Ministry of Economy, Trade and Industry). Subsidy award records published by each ministry, matched by corporate number gBizINFO (METI)

Greenhouse gas emissions

  • Source: processed from the Ministry of the Environment’s greenhouse gas calculation, reporting and disclosure system (EEGS). Companies required to report only Ministry of the Environment (EEGS)

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 TOWA FOOD SERVICE CO.,LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 6010401083455 / 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