JB Eleven Co Ltd

Capital Structure and Liquidity JB Eleven Co Ltd maintains a debt-to-equity ratio of 0.88, indicating a moderate reliance on debt financing. The company's liquidity position is characterized as medium, with a current ratio of 1.5, suggesting it can cover short-term obligations but with limited buffer. Free cash flow is negative at -70.1 million JPY, and capital expenditures amounted to -398.3 million JPY, indicating ongoing investment in operations. ### Profitability and Returns The company's return on equity (ROE) is 2.73%, and return on assets (ROA) is 1.1%, both below the industry median for Restaurants & Bars, which typically sees ROE in the 5-8% range and ROA in the 3-5% range. Operating income of 81.1 million JPY and net income of 57.7 million JPY reflect a narrow margin, with gross profit at 5.37 billion JPY. ### Segments and Geographic Exposure The company operates two segments: Quick Service (Ikkokukaido) and Casual Service (Long-hu dining). Revenue concentration is not disclosed, but the company operates entirely within Japan, exposing it to domestic economic conditions and consumer spending trends. ### Growth Trajectory Recent financial data shows a revenue of 7.97 billion JPY, with no disclosed growth rate. Analysts reported the last actual revenue at 7.97 billion JPY, aligning with the company's reported figures. No forward-looking revenue growth estimates are provided, and the outlook for the next fiscal year remains uncertain. ### Risk Factors The company faces a medium liquidity risk, with a current ratio of 1.5 and negative free cash flow. The risk assessment also notes that net cash is negative after subtracting total debt, indicating potential refinancing needs. Dilution risk is assessed as low, with no near-term pressure expected. ### Recent Events No recent filings or transcripts are disclosed in the provided data, limiting insight into management commentary or strategic shifts.