2798.T

The company maintains a liquidity position with a current ratio of 1.52, indicating moderate short-term liquidity. However, the debt-to-equity ratio of 1.88 suggests a relatively high leverage position, which could pose financial risk if not managed effectively. The return on equity of 23.23% is strong, indicating efficient use of shareholders' equity to generate profits. The return on assets of 4.04% is below the typical industry benchmark, suggesting that the company may not be utilizing its assets as efficiently as its peers.

The company's profitability is reflected in its net income of 205,248,000 JPY, but the operating income of 169,064,000 JPY indicates that the company is facing some operational challenges. The gross profit of 2,832,905,000 JPY is a positive sign, but it is important to compare this with industry benchmarks to understand the company's competitive position. The company's capital structure is characterized by a high level of long-term debt, which could impact its financial flexibility.

The company's revenue is concentrated in a single business segment, which could expose it to higher risk if market conditions in the Restaurants & Bars industry change. The company's geographic exposure is not specified, but given the nature of the industry, it is likely to be concentrated in Japan. The company's growth trajectory is uncertain, as the outlook for the current fiscal year does not provide specific numeric deltas. The company's capital expenditure of -471,939,000 JPY indicates a reduction in investment, which could affect its long-term growth potential.

The company's risk assessment indicates a medium liquidity risk and a low dilution risk. The key flag of negative net cash after subtracting total debt suggests that the company may need to manage its cash flow carefully to avoid liquidity issues. The company's free cash flow is negative, which could limit its ability to invest in growth opportunities or pay dividends. The operating cash flow of 505,779,000 JPY is a positive sign, but it is important to monitor this metric to ensure that the company can maintain its operations.

Recent events, such as the latest actual EPS of 62.23 JPY and the latest actual revenue of 13,046,270,000 JPY, indicate that the company is performing in line with analyst estimates. The company's cash and equivalents of 1,535,457,000 JPY provide a buffer, but the high level of long-term debt may require the company to manage its debt obligations carefully. The company's total liabilities of 4,198,911,000 JPY are significantly higher than its total equity, which could impact its financial stability.