Prices as of 2026/10/30 close
Company comparison · Restaurant Chains
F&LC is the bigger company, with revenue of ¥429.6B — 5.9x Kappa Create's ¥73.2B.
F&LC earns more on each yen of sales, with an operating margin of 8.4% — 7.7 points above Kappa Create (0.7%).
Revenue growth in the latest results: F&LC +19.0%, Kappa Create +0.0%. For next year, Kappa Create guides for the fastest operating profit growth (+156.8%).
F&LC pays more on average — ¥8.93M against ¥4.69M at Kappa Create.
Over the past year the shares moved F&LC +63.0%, Kappa Create +6.1%.
Head-to-head wins17 metrics
One win per metric for the company with the best value. Metrics with no better or worse (P/E, average age, employees) are excluded.
ScaleInvestors
F&LC aheadF&LC 3 : Kappa Create 0
Revenue: F&LC ¥429.6B / Kappa Create ¥73.2B
ProfitabilityInvestors
F&LC aheadF&LC 4 : Kappa Create 0
Operating margin: F&LC 8.4% / Kappa Create 0.7%
GrowthInvestors
F&LC aheadF&LC 3 : Kappa Create 1
Revenue growth (YoY): F&LC +19.0% / Kappa Create +0.0%
Stock & balance sheetInvestors
F&LC aheadF&LC 2 : Kappa Create 1
Share price, 1 year: F&LC +63.0% / Kappa Create +6.1%
Pay & workforceJob seekers
Kappa Create aheadF&LC 1 : Kappa Create 2
Average salary: F&LC ¥8.93M / Kappa Create ¥4.69M
| Metric | F&LC | Kappa Create | Gap |
|---|---|---|---|
| Revenue | ◎¥429.6B | ¥73.2B | 5.9x |
| Operating profit | ◎¥36.1B | ¥532M | 67.8x |
| Net income | ◎¥22.9B | −¥394M |
| Metric | F&LC | Kappa Create | Gap |
|---|---|---|---|
| Operating margin | ◎8.4% | 0.7% | 7.7pt |
| Net margin | ◎5.3% | −0.5% | 5.9pt |
| ROE | ◎26.3% | −3.7% | 30.0pt |
| Revenue per employee | ◎¥1.3B | ¥113M | 11.4x |
| Metric | F&LC | Kappa Create | Gap |
|---|---|---|---|
| Revenue growth (YoY) | ◎+19.0% | +0.0% | 19.0pt |
| Operating profit growth (YoY) | ◎+54.4% | −62.9% | 117.3pt |
| Revenue CAGRlast 4 years | +15.6% | — | |
| Guidance: revenue growthnext FY plan | ◎+12.9% | +9.1% | 3.8pt |
| Guidance: op. profit growthnext FY plan | +12.2% | ◎+156.8% | 144.6pt |
| Metric | F&LC | Kappa Create | Gap |
|---|---|---|---|
| Share price, 1 year | ◎+63.0% | +6.1% | 57.0pt |
| Share price, 3 months | ◎+1.4% | −5.1% | 6.4pt |
| P/E (trailing)lower = cheaper | 28.7x | — | |
| Equity ratio | 25.3% | ◎35.3% | 10.0pt |
| Share price (close) | ¥5,815 | ¥1,576 |
◎ marks the best value for each metric. Revenue and profit are from the latest full-year earnings release; share prices are closing-price references; P/E = latest close ÷ trailing EPS. For banks and some other financials, revenue means ordinary income.
| Metric | F&LC | Kappa Create | Gap |
|---|---|---|---|
| Average salary | ◎¥8.93M | ¥4.69M | ¥4.24M |
| Starting salary (monthly) | ¥250,000 | ◎¥291,700 | ¥41,700 |
| Average tenure | 3.7 yrs | ◎14.5 yrs | 10.8 |
| Average age | 41.3 | 39.8 | 1.5 |
| Employees | 333 | 648 | 1.9x |
Average salary is for the reporting (parent) company and is affected by average age and job mix. Holding companies with few employees are left out of the salary comparison.
Close (Oct 30, 2026)
¥5,815+63.0% (1Y)
F&LC +63.0% over 1Y. Compared: Kappa Create +6.1%.
Reference chart of daily closing prices, not real-time quotes (split-adjusted; weekly closes before the last year). Each line shows the % change from the start of the period. Updated Oct 30, 2026.
F&LC5 segments
Kappa Create2 segments
AAverage annual salary from the securities filings: F&LC ¥8.93M, Kappa Create ¥4.69M. F&LC pays the most. Averages also depend on staff age and job mix, so check the average age too (F&LC 41.3, Kappa Create 39.8).
ARevenue in the latest results: F&LC ¥429.6B, Kappa Create ¥73.2B. F&LC is the bigger company, with revenue of ¥429.6B — 5.9x Kappa Create's ¥73.2B.
AOperating margins: F&LC 8.4%, Kappa Create 0.7%. F&LC turns the highest share of sales into operating profit.
AShare price change over the past year (closing prices, for reference): F&LC +63.0%, Kappa Create +6.1%. F&LC has risen the most.

Comparing 2 companies (up to 4)
Sources: earnings releases (kessan tanshin), annual securities reports and other public information. Share prices are closing-price references, not real-time. Our data may contain errors; investment decisions are your own responsibility.