274A—55

Garden Co Ltd

Restaurants & BarsVerified

Score breakdown

Profitability+32Sentiment+15Missing signals-3

Quality breakdown

Key fields100Profile38Conclusion82AI synthesis40Observations20

Garden Co Ltd (274A.T) is currently classified as Restaurants & Bars within Restaurants & Bars (Consumer Cyclicals). Classification confidence: 0.92 (verified market data). Capital structure on the latest snapshot: total assets 17,291,109,000 JPY, total equity 7,695,997,000, short-term debt 0, long-term debt 7,303,649,000. Net cash position is approximately 3,377,985,000 JPY. Profitability profile: revenue 17,895,282,000, gross profit 12,418,815,000, operating income 1,065,647,000, net income 625,805,000. Return on equity ~8.1%. Return on assets ~3.6%. Operating-cash-flow to net-income ratio is 1.71. Risk profile from automated assessment: liquidity risk low, dilution risk low. Flags: No immediate filing-based liquidity or dilution flags were detected..

30-day price · 274A+18.00 (+0.8%)

Low$2206.00High$2346.00Close$2240.00As of7 May, 00:00 UTC

Profile

CompanyGarden Co Ltd

Ticker274A.T

SectorConsumer Cyclicals

BusinessCyclical Consumer Services

Industry groupCyclical Consumer Services

IndustryRestaurants & Bars

AI analysis

Business. Garden Co Ltd is classified under Consumer Cyclicals / Restaurants & Bars and appears profitable on the latest normalized snapshot.

Classification. Classification confidence is 0.92 based on verified market data; matched terms: Restaurants & Bars, Cyclical Consumer Services, Consumer Cyclicals.

Key takeaways

Return on equity is about 8.1%.
Debt to equity is about 0.95x.
Analyst estimate: Mean EPS estimate = 215.20 JPY
Analyst estimate: Last actual EPS = 90.15 JPY

Financial snapshot

PeriodHA-latest

CurrencyJPY

Revenue$17.90B

Gross profit$12.42B

Operating income$1.07B

Net income$625.8M

R&D—

SG&A—

D&A—

SBC—

Operating cash flow$1.07B

CapEx-$559.6M

Free cash flow$474.9M

Total assets$17.29B

Total liabilities$9.60B

Total equity$7.70B

Cash & equivalents$10.68B

Long-term debt$7.30B

Annual history (last 5)

PeriodRevenueOp IncomeNet IncomeFCF

FY0$17.90B$1.07B$625.8M$474.9M

FY-1$17.16B$1.70B$1.21B$891.7M

FY-2$15.31B$1.62B$1.07B$981.5M

FY-3$11.84B$536.0M$252.5M$247.6M

FY-4————

PeriodGross %Op %Net %FCF %

FY0————

FY-1————

FY-2————

FY-3————

FY-4————

PeriodAssetsEquityCashDebt

FY0$17.29B$7.70B$10.68B—

FY-1$15.87B$7.95B$10.66B—

FY-2$11.15B$2.31B$6.50B—

FY-3$8.22B$1.21B$4.22B—

FY-4————

PeriodOCFCapExFCFSBC

FY0$1.07B-$559.6M$474.9M—

FY-1$1.42B-$707.6M$891.7M—

FY-2$1.80B-$417.7M$981.5M—

FY-3$1.27B-$306.4M$247.6M—

FY-4————

Quarterly history (last 4)

PeriodRevenueOp IncomeNet IncomeFCF

FQ0$4.66B$8.7M-$10.9M—

FQ-1$4.42B$253.9M$140.1M—

FQ-2$4.32B$277.1M$161.9M—

FQ-3$4.50B$525.9M$334.7M—

FQ-4$4.40B$303.7M$328.8M—

FQ-5$4.24B$340.9M$248.5M—

FQ-6———$391.7M

FQ-7————

PeriodGross %Op %Net %FCF %

FQ0————

FQ-1————

FQ-2————

FQ-3————

FQ-4————

FQ-5————

FQ-6————

FQ-7————

PeriodAssetsEquityCashDebt

FQ0$17.29B$7.70B$10.68B—

FQ-1$17.80B$7.66B$11.92B—

FQ-2$18.08B$7.81B$12.46B—

FQ-3$18.03B$7.67B$12.49B—

FQ-4$15.87B$7.95B$10.66B—

FQ-5$16.25B$7.59B$11.06B—

FQ-6$11.41B$2.60B$6.28B—

FQ-7————

PeriodOCFCapExFCFSBC

FQ0$1.07B-$559.6M——

FQ-1————

FQ-2$748.0M-$257.5M——

FQ-3————

FQ-4$1.42B-$707.6M——

FQ-5————

FQ-6$553.1M-$427.0M$391.7M—

FQ-7————

Valuation

Market price—

Market cap—

Enterprise value—

P/E—

Reported non-GAAP P/E—

EV/Revenue—

EV/Op income—

EV/OCF—

P/B—

P/Tangible book—

Tangible book$7.70B

Net cash$3.38B

Current ratio2.9

Debt/Equity0.9

ROA3.6%

ROE8.1%

Cash conversion1.7%

CapEx/Revenue-3.1%

SBC/Revenue—

Asset intensity—

Dilution ratio0.0%

Risk assessment

Dilution riskLow

Liquidity riskLow

No immediate filing-based liquidity or dilution flags were detected.

Industry benchmarks

Activity: Restaurants & Bars · cohort 3 companies

Metric274AActivity

Op margin6.0%31.3% medp25 27.3% · p75 38.7%bottom quartile

Net margin3.5%25.4% medp25 22.2% · p75 28.6%bottom quartile

Gross margin69.4%53.4% medp25 32.5% · p75 67.0%top quartile

CapEx / revenue-3.1%4.5% medp25 3.7% · p75 8.5%bottom quartile

Debt / equity95.0%-162.1% medp25 -1197.0% · p75 101.3%above median

Observations

IR observations

Mean EPS estimate215.20 JPY

Last actual EPS90.15 JPY

Mean revenue estimate20,040,000,000 JPY

Last actual revenue17,895,000,000 JPY

Source data

Underlying data the analysis-pipeline pulls and audits. Fetch timestamps + content hashes show when each source was last refreshed.

Company fundamentalsperiod FQ-7 · history via verified-market-data

no public URL

2026-05-06 05:50 UTC#2227046f

Source: analysis-pipeline (hybrid)Generated: 2026-05-06 05:59 UTCJob: 18de55f5