Flying Garden Co Ltd

Flying Garden Co Ltd maintains a strong liquidity position, with a current ratio of 2.01 and cash and equivalents amounting to ¥1.55 billion, representing 32.2% of total assets [doc:HA-latest]. The company has no long-term debt, and its debt-to-equity ratio is 0.0, indicating a conservative capital structure with no leverage [doc:HA-latest]. Profitability metrics show a return on equity (ROE) of 10.8% and a return on assets (ROA) of 7.32%, both exceeding the typical thresholds for the Restaurants & Bars industry, which often sees ROE and ROA in the 5-8% range [doc:HA-latest]. Operating income of ¥524.7 million and net income of ¥352.1 million reflect a healthy margin profile, with gross profit at 67.6% of revenue [doc:HA-latest]. The company's revenue is concentrated in a single business segment, as disclosed in its financial reporting, with no geographic diversification data provided in the latest filings [doc:HA-latest]. This lack of segment or geographic detail limits visibility into potential concentration risks, though the absence of long-term debt and strong liquidity suggests operational stability [doc:HA-latest]. Looking ahead, the company is expected to maintain its current revenue trajectory, with no significant growth or contraction projected in the next fiscal year. Free cash flow has turned negative in the latest period at ¥122.4 million, driven by capital expenditures of ¥690.1 million, which may signal investment in expansion or asset renewal [doc:HA-latest]. Risk factors remain low, with no immediate liquidity or dilution pressures identified. The company has no long-term debt, and both liquidity and dilution risk scores are rated as low. No recent filings or transcripts indicate material changes in business strategy or financial position [doc:HA-latest]. No recent events, such as earnings calls, regulatory filings, or press releases, have been disclosed in the latest data, suggesting a stable and uneventful operating environment for the company [doc:HA-latest].