SRS Holdings Co Ltd

SRS Holdings maintains a liquidity position with a current ratio of 1.62, indicating moderate short-term financial flexibility. The company's price-to-book ratio is 3.0, and its price-to-tangible-book ratio is also 3.0, suggesting that the market values the company at three times its tangible book value [doc:HA-latest]. The company's cash and equivalents amount to 12,567,643,000 JPY, but its long-term debt is 17,783,916,000 JPY, resulting in a net cash position that is negative after subtracting total debt [doc:HA-latest]. In terms of profitability, SRS Holdings reports a return on equity (ROE) of 5.61% and a return on assets (ROA) of 2.02%. These figures are below the industry median for ROE and ROA, indicating that the company is underperforming its peers in terms of capital efficiency and asset utilization [doc:HA-latest]. The company's operating income is 1,750,338,000 JPY, and its net income is 925,803,000 JPY, which translates to a net margin of approximately 1.37% [doc:HA-latest]. The company's revenue is primarily derived from its restaurant operations, with no disclosed segment breakdown. Geographically, the company is concentrated in Japan, and there is no indication of significant international revenue. The company's market share is not disclosed, but its revenue of 67,478,441,000 JPY suggests it is a mid-sized player in the Japanese restaurant industry [doc:HA-latest]. Looking at growth, SRS Holdings has a price-to-earnings ratio of 53.42, which is significantly higher than the industry median, indicating that the market is pricing in high expectations for future earnings growth. The company's free cash flow is 670,614,000 JPY, and its capital expenditure is -2,311,190,000 JPY, suggesting that the company is investing in its operations to support future growth [doc:HA-latest]. The company faces a medium liquidity risk, as indicated by its current ratio and the negative net cash position after subtracting total debt. The risk assessment also notes a low dilution risk, with no immediate pressure for share issuance. The company's debt-to-equity ratio of 1.08 suggests a moderate level of leverage, but the risk of dilution remains low [doc:HA-latest]. Recent events include the company's latest actual EPS of 22.39 JPY and actual revenue of 67,478,000,000 JPY, as reported by analysts. There are no recent filings or transcripts indicating significant changes in the company's operations or strategy [doc:, ].