Life (LIFCF) Selling, General, & Admin. Expense: $0 Mil (TTM As of Feb. 2026)

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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LIFCF Life Corp LIFCF
89 GF Score
Price $11.02
GF Value $10.32
! 1 Warning Sign
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What is Life Selling, General, & Admin. Expense?

Life LIFCF 89 Selling, General, & Admin. Expense is $0 Mil as of Feb. 2026. GuruFocus rates LIFCF with a GF Score™ of 89/100 and a GF Value™ of $10.32. The stock has 1 warning sign investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Life's selling, general, & admin. expense for the three months ended in Feb. 2026 was $0 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Feb. 2026 was $0 Mil.


Life  (OTCPK:LIFCF) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Life Selling, General, & Admin. Expense Related Terms


Life Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Life's Selling, General, & Admin. Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Life Selling, General, & Admin. Expense Chart

Life Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 420.40 374.38 325.15 322.53 317.90

Life Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Selling, General, & Admin. Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

LIFCF vs KR: Selling, General, & Admin. Expense Comparison

For the Grocery Stores subindustry, Life's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Life Selling, General, & Admin. Expense vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Life's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Life's Selling, General, & Admin. Expense falls into.


LIFCF
89GF Score
Life Corp LIFCF
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Life Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Feb. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

What does a Selling, General, & Admin. Expense of $0 Mil mean?
Life (LIFCF) has a Selling, General, & Admin. Expense of $0 Mil as of Feb. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Life and its competitors.
Is Life's Selling, General, & Admin. Expense too high?
Life's current Selling, General, & Admin. Expense is $0 Mil. Overall, Life has a GF Score™ of 89/100, reflecting its overall financial health beyond just this single metric.
How does Life's Selling, General, & Admin. Expense compare to KR?
Life's Selling, General, & Admin. Expense of $0 Mil can be compared against companies in the Retail - Defensive industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Retail - Defensive company?
A good Selling, General, & Admin. Expense depends on the Retail - Defensive industry context. However, Selling, General, & Admin. Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Life and its competitors. Life's current Selling, General, & Admin. Expense is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life stock overvalued right now?
Life (LIFCF) has a current Selling, General, & Admin. Expense of $0 Mil. The stock's GF Value™ is $10.32, compared to a current price of $11.02 — trading 6.7% above its estimated fair value. The current Selling, General, & Admin. Expense is $0 Mil. Life's overall GF Score™ is 89/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Life (LIFCF), the current Selling, General, & Admin. Expense is $0 Mil as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Life (LIFCF) Overvalued in 2026?

Based on GuruFocus' analysis, Life stock appears to be overvalued. The current stock price of $11.02 is trading 6.7% above its estimated GF Value™ of $10.32.

Key valuation signals for LIFCF:

  • Selling, General, & Admin. Expense: $0 Mil
  • GF Value™: $10.32 vs. price of $11.02 (6.7% above fair value)
  • GF Score™: 89/100 with 1 warning sign

No single metric tells the full story. See the LIFCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Life Business Description

Other Exchanges 8194:Japan
Address 2-2-22 Nishimiyahara, Yodogawa-ku, Osaka, JPN, 110-0016
Life Corp is a Japanese supermarket chain operator. The company is domiciled in Japan and generates the majority of revenue domestically. Life Corporation operates stores in Osaka, Tokyo, Hyogo, Kyoto, Nara, Saitama, Chiba, and Kanagawa, and derives the majority of revenue from stores located in Osaka and Tokyo. The company's supermarkets focus on the retail of seafood products, bakery products, food products, fresh fruit and vegetables, meat products, clothing, toilet paper, and craft products. The supermarkets carry a private-label brand of packaged foods.
89GF Score

Get the complete analysis for LIFCF

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$11.02
Price
$10.32
GF Value