Satoh & Co., Ltd. engages in the distribution of food products. It operates through the Wholesale and Retail segments. The Wholesale segment sells and delivers prepared meals to retail stores. It also markets hotel and restaurant, confectionery, and school meal materials. The Retails segment sells commercial food catering to individuals and direct food sales center. The company was founded by Masaharu Sato in February 1948 and is headquartered in Sendai, Japan.