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Three F Co.,Ltd.

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Recent & upcoming events

Jul 9
Earnings 2:00
Q1 earnings announcement (scheduled)
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May 28
Shareholder meeting Time TBD
Shareholders' meeting
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Apr 9
Earnings 2:00
FY earnings announcement (scheduled)
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Sep 27
Est.
Dividend Time TBD
Last day with rights (interim)
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Sep 28
Est.
Ex-dividend Time TBD
Ex-rights date (interim)
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Oct 8
Earnings 2:00 approx.
Q2 earnings announcement (scheduled)
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2027
Jan 7
Est.
Earnings 1:00 approx.
Q3 earnings
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Mar 28
Est.
Dividend Time TBD
Last day with rights (year-end)
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Mar 29
Est.
Ex-dividend Time TBD
Ex-rights date (year-end)
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Apr 8
Est.
Earnings 2:00 approx.
Full-year earnings
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Jul 8
Est.
Earnings 2:00 approx.
Q1 earnings
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Oct 7
Est.
Earnings 2:00 approx.
Q2 earnings
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KPI highlights

FY26
Revenue ¥15.08B YoY +8.4%
Operating income ¥1.41B margin 9.4%
Net income ¥382M YoY +32.2%
EPS ¥50 YoY +31.9%
P/E
ROE 9.6% Equity ratio 72% Typical equity ratios vary a lot by industry. Banks, brokerages, and other financial companies tend to run lower ratios because leverage (using other people's capital) is core to their business model — a low ratio there isn't a sign of financial weakness.

Company guidance

FY2027/02 Company-issued full-year guidance (from earnings report) / %=vs prior FY
Revenue ¥15.10B +0.1%
Operating income ¥1.33B -5.9%
Net income ¥300M -21.5%
EPS ¥40 -21.5%

Quarterly fundamentals

Income & cash flow
Quarter FY23 Q3FY23 Q4FY24 Q1FY24 Q2FY24 Q3FY25 Q2
Revenue ¥3.59B¥3.47B¥3.35B¥3.41B¥3.59B
Operating income ¥248M¥250M¥342M
Net income ¥137M¥180M¥210M
Operating CF

Ownership over time

Share of total shares outstanding (disclosed major holdings + undisclosed)(2021–2026)

事業法人 40.7%国内機関 10%個人 17.5%未開示 31.9%202120222023202420252026
事業法人国内機関海外機関個人未開示・浮動株

「国内機関」は信託銀行の名義口座(年金・パッシブ・一部海外資本を含む)を集計し、実質保有者へは分解していません。分類は開示名称からの推定です。

Top shareholders — rank & share

㈱JMK瑞穂 35.7%㈱JMK瑞穂光通信KK投資事業有限責任組合 6.5%光通信KK投資事業有限責任組合菊池 淳司 6.4%菊池 淳司中居 京子 4.2%中居 京子宇佐見 瑞枝 3.5%宇佐見 瑞枝UH Partners 2投資事業有 3.5%UH Partners 2投資事業有限責任組合上田八木短資㈱ 3%上田八木短資㈱野村證券㈱ 2%野村證券㈱小沼 滋紀 1.9%小沼 滋紀202120222023202420252026

Top shareholders — actual figures (as of 2026)

Holder Shares held Ratio Source
㈱JMK瑞穂 2,702,000 35.7% Yuho (EDINET)
光通信KK投資事業有限責任組合 494,000 6.5% Yuho (EDINET)
菊池 淳司 486,000 6.4% Yuho (EDINET)
中居 京子 317,000 4.2% Yuho (EDINET)
宇佐見 瑞枝 264,000 3.5% Yuho (EDINET)
UH Partners 2投資事業有限責任組合 262,000 3.5% Yuho (EDINET)
上田八木短資㈱ 226,000 3.0% Yuho (EDINET)
野村證券㈱ 150,000 2.0% Yuho (EDINET)
小沼 滋紀 142,000 1.9% Yuho (EDINET)
中居 勝利 112,000 1.5% Yuho (EDINET)

Source:EDINET(大株主の状況) Classification inferred from disclosed names

F-Score (Piotroski)

6/9

Checks financial health against 9 criteria and shows how many are met as a fraction (more ✓ marks is healthier). Items with no data are shown as “—” — they're simply excluded from judgment, not counted against the score.

Positive ROA ROA 6.6%
Positive operating cash flow ¥1.09B
ROA improved YoY 5.7% → 6.6%
Operating CF exceeds net income (accrual quality) OCF ¥1.09B / net income ¥382M
Equity ratio improved* Substitute for the original “decrease in long-term debt” 75.3% → 71.9%
Current ratio improved 6.99× → 5.85×
No dilution (shares outstanding did not increase) 7,707,095 → 7,707,095
Gross margin improved 7.5% → 8.1%
Asset turnover improved 2.72× → 2.62×

This score is reference information based on our own financial metrics. It is NOT a credit rating issued by a credit rating agency under Article 66-27 of the Financial Instruments and Exchange Act, and is NOT investment advice or a recommendation. Make investment decisions at your own responsibility.

Fact checklist

FY26
Equity ratio 71.9%
Current ratio 5.9×
Years of positive operating CF 7 of last 10 yrs
Payout ratio 54%
Latest fiscal year result Profit (net income ¥382M)

Performance history

Last 10 years
0億円38億円75億円113億円151億円 FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26

Income & assets

Unit: ¥100M
Item FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26
Revenue 125123132139139151
Operating income -16.9-30.0-2.833.591.631.991.529.099.9714.1
Ordinary income -17.5-28.8-2.324.182.152.511.579.1410.014.3
Net income -7.225.69-1.671.01-0.23-0.84-1.642.172.893.82
Total assets 11662.348.052.750.748.943.549.951.157.6
Equity 8.3743.041.646.245.443.538.141.644.448.5

A “—” means data wasn't available for that period — it's not a display error or an unusual value.

Indicators & cash flow

Unit: ¥100M
Item FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26
EPS ¥-95¥75¥-22¥13¥-3¥-11¥-22¥29¥38¥50
ROE -73.0%24.2%-4.2%2.6%-0.6%-2.2%-4.5%6.1%7.7%9.6%
Operating CF -26.3-60.8-10.94.850.413.310.388.185.1910.9
Investing CF 36.11010.78-0.63-0.490.220.110.35-0.40-0.03
Financing CF 7.75-17.7-2.41-0.22-2.47-2.69-4.83-1.85-3.97-4.75
FCF 9.8040.3-10.14.22-0.083.530.498.534.7910.9

Source: EDINET (Annual Securities Report) (fetched 2026-08-29) *Some metrics supplemented from additional sources

Key financial metrics

3-year revenue growth

Sector positioning

Relative standing within the sector

Data provided by Twelve Data