Area Franchise Companies (AFC)

A specific company that develops franchise stores in a designated area. In the case of FamilyMart, this applies to stores in Okinawa, Minami-Kyushu (Miyazaki and Kagoshima), and all stores outside Japan.

Assets held for sale

According to IFRS rules, if the likelihood of an asset being sold is extremely high and if that asset’s carrying value will be recovered principally through a sale transaction, the asset shall be classified as held for sale and shown separately from other assets in the financial statements.


Book-value Per Share (BPS)

Equivalent to shareholders’ equity per share under Japanese GAAP. Calculated by dividing equity attributable to owners of the parent by number issued shares.

Book-value per share = Equity attributable to owners of the parent per share ÷ Number of issued shares (\)

Build & Scrap (B&S)

The closure of inefficient, aging or other stores and their replacement with stores that have outstanding facilities.



The adherence to laws and regulations by companies. Compliance structures have been established in recent years but the importance of compliance is once again being emphasized from the perspective of corporate governance and risk management.

Comprehensive income

Strictly speaking, this refers to “the changes in the amount of net assets during a specific period not resulting from capital transactions.” Specifically, the profit added to net profit arising from changes in the amount of the fair value of owned securities and translation differences on overseas assets.

Consolidated Financial Results

A disclosure document issued at the announcement of financial results that summarizes their main points. Issued on a flash report basis in the common format stipulated by the stock exchange in advance of the settling of accounts at the General Meeting of Shareholders.

Core operating income

Defined by International Financial Reporting Standards (IFRS) as a profit indicator for operating income that is calculated by deducting the cost of sales and selling from gross operating revenues. Equivalent to operating income under Japanese GAAP.

Corporate Governance

The system by which a company is controlled. How a company interacts with all of its stakeholders, including shareholders and employees. 

Corporate Social Responsibility (CSR)

The responsibility of a company to society. The idea that companies not only give back added value to society from an economic aspect in the course of their business activities, but also seek to achieve sustainable development by balancing profit-oriented business activities with social activities and responsibility to society.


Daily Maker (DM)

Food producers and suppliers who produce food products such as rice balls and sandwiches. Also called vendors. 

Daily sales

Sales per day.

Discontinued operations

According to IFRS rules, a component of an entity that either has been disposed of or is classified as held for sale and at the same time represents a separate major line of business is classified as discontinued operations and must be reported separately in the financial statements. At FamilyMart, the general merchandise store business of UNY CO., LTD.. and its subsidiaries are classified as discontinued operations.


Intensively locating stores in a particular region. Increases brand recognition and leads to the enhanced efficiency of logistics, production facilities, etc.


Earnings Per Share (EPS)

Equivalent to net income per share under Japanese GAAP. Calculated by dividing profit attributable to owners of the parent by number issued shares.

EPS = profit attributable to owners of the parent ÷ number issued shares (\)


Abbreviation of Environment, Social, and Governance.



Multimedia terminals located in stores that can be used for ticket reservations and purchases, and making various kinds of payments etc.

Fast Food (FF)

Coffee, fried chicken, steamed meat buns, oden, etc. made and sold over the counter. 


Gross profit

The profit gained on a certain product at the time of its sale.

Gross profit=Sales-Cost of sales

Gross-profit ratio=Gross profit÷Sales

Growth rate of average daily sales at existing stores

Year-on-year comparison of daily sales (sales per day) at stores where more than a full year has passed since opening. Also referred to as existing store sales. 



Abbreviation of International Financial Reporting Standards, a set of globally accepted accounting standards. We voluntarily adopted the IFRS from fiscal 2016.

Integrated Report

A report in which the relationship between financial and non-financial information is explained for all stakeholders in an easy-to-understand and comparable format. 



Key CSR themes selected through certain processes.


National Brand (NB)

Products designed and produced by manufacturers.

Non-financial information

Company information, other than financial information, as typified by environmental, social, and governance (ESG) issues, that explains a company’s stance on matters such as corporate governance, society, and the environment.


Payout ratio

An indicator that shows the ratio of profits paid out as dividends to shareholders. FamilyMart’s payout ratio is 40%.

Payout ratio(%) = Dividend payments ÷ Profit attributable to owners of the parent(Net income for the year)

Price Earnings Ratio (PER)

Calculated by dividing the stock price by its EPS. Indicates at what multiple a company’s earnings per share are being bought.

PER=Stock price ÷ EPS 

Price to Book Value Ratio (PBR)

Calculated by dividing stock price by book value per share (BPS).

・PBR = Stock price ÷ BPS

Private Brand (PB)

Proprietary products that are planned and developed jointly by retailers and manufacturers, under the direction of retailers.

Profit for the year attributable to owners of the parent

The portion of the profit earned by a company that is returned to the owners of the parent company (the shareholders). Equivalent to net income under Japanese GAAP.



The fundamentals of the retail business: Quality (product excellence and assortment), Service (serving customers), Cleanness (hygiene).


Ready-to-eat items

Prepared food products such as rice balls and sandwiches.

Return on Assets (ROA)

Equivalent to return on assets under Japanese GAAP.  An indicator showing a company’s efficiency and profitability that measures the profitability of a company’s assets. 

ROA (%)=Profit attributable to owners of parent ÷ Total assets

Return on Equity (ROE)

Equivalent to return on equity under Japanese GAAP. An indicator showing profitability that measures the profitability of net assets

ROE (%)=Profit attributable to owners of the parent ÷ Equity attributable to owners of the parent


The fee paid to head office by franchise stores that have signed a franchise contract. Also called Head Office Fee Charge.



Sustainable Developments Goals (SDGs) are a set of international targets covering the period from 2016 to 2030 that were adopted as part of the 2030 Agenda for Sustainable Development at a UN summit in September 2019. The SDGs are successors to the Millennium Development Goals (MDGs) that were formulated in 2001. 

Stock split

Dividing existing shares into multiple shares, thereby increasing the total number of issued shares. Recently, on March 1, 2019, FamilyMart divided its shares at a split ratio of 4-for-1. 

Supervisor (SV)

A management advisor (consultant) who provides support to franchised stores to enable them to maximize sales and profits.


Timely disclosure

The information that companies listed on the Tokyo Stock Exchange (TSE) are required to disclose under TSE rules. Disclosure information includes information about corporate decisions or events, financial briefings, quarterly financial briefings, and results forecasts. Disclosure materials can be viewed on TDnet.

Total store sales

Annual sales of all stores.

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