S Foods Inc. is a Japan-based company mainly engaged in the manufacture and sale of meat products. The Company operates in three business segments. The Meat Manufacturing and Wholesaling segment is engaged in the fattening, processing and wholesale of beef cattle and hogs. The Meat Retail segment is engaged in the retail of meat to consumers. The Meat Dining Out segment is engaged in the provision of services for consumers. The Company is also engaged in the manufacture and sale of drinking water, and the operation of refrigerated warehouses.