Natty Swanky Holdings Co Ltd

Natty Swanky Holdings Co Ltd maintains a strong liquidity position, with a current ratio of 2.29 and cash and equivalents amounting to ¥194.37 billion, which significantly exceeds its total liabilities of ¥178.29 billion. The company's debt-to-equity ratio of 0.33 indicates a conservative capital structure, with long-term debt of ¥85.94 billion compared to total equity of ¥259.36 billion.

Profitability metrics show a return on equity of 1.94% and a return on assets of 1.15%, both below the industry median for Restaurants & Bars, which typically sees ROE and ROA in the 5-8% range. The company's operating income of ¥81.41 billion and net income of ¥50.30 billion reflect a gross margin of 73.6%, but operating and net margins of 4.6% and 2.8%, respectively, suggest pressure from operating costs.

The company's revenue is concentrated in its core restaurant and bar operations, with no disclosed geographic diversification beyond Japan. This concentration increases exposure to local economic conditions and consumer spending trends.

Looking ahead, the company is projected to maintain stable revenue, with no significant growth or decline expected in the next fiscal year. Historical revenue of ¥17.75 billion in the latest period aligns with analyst estimates of ¥7.68 billion, indicating a potential overstatement or misalignment in reporting.

Risk factors include low liquidity and dilution risk, with no immediate filing-based flags detected. The company's conservative capital structure and strong cash reserves mitigate short-term financial risk. No dilution sources were identified in recent filings, and the probability of near-term dilution remains low.

Recent events include the latest actual EPS of -¥380.11 and revenue of ¥7.68 billion, which may indicate a reporting discrepancy or a shift in business performance. No significant filings or transcripts were disclosed in the provided data.

Debt-to-equity ratio of 0.33 is significantly lower than the 0.71 cohort median.

The company faces low dilution, liquidity, and credit risk according to internal risk assessments.

Revenue reached 7.7 billion JPY in FY2026, showing growth from 5.8 billion in FY2023.

Net income deteriorated to a 930 million JPY loss in FY2026 from a profit in FY2024.

Free cash flow turned negative, reaching -911 million JPY in FY2026.

Operating income declined to a 836 million JPY loss in FY2026.

Five-year revenue CAGR is negative at -9.2%, indicating long-term top-line contraction.

Revenue ¥2.16B, +7,9% YoY; Operating income −88,9% YoY.

• ▍Revenue ¥2.16B, +7,9% YoY
• ▍Operating income −88,9% YoY
• ▍Net income −50,5% YoY
• ▍Net margin -16.5%

Revenue ¥1.84B, +9,8% YoY; Operating income −67,9% YoY.

• ▍Revenue ¥1.84B, +9,8% YoY
• ▍Operating income −67,9% YoY
• ▍Net income −207,4% YoY
• ▍Net margin -8.3%

Revenue ¥1.84B, +5,0% YoY; Operating income −753,4% YoY.

• ▍Revenue ¥1.84B, +5,0% YoY
• ▍Operating income −753,4% YoY
• ▍Net income −896,6% YoY
• ▍Net margin -17.9%

Revenue ¥1.85B, +4,3% YoY; Operating income −203,5% YoY.

• ▍Revenue ¥1.85B, +4,3% YoY
• ▍Operating income −203,5% YoY
• ▍Net income −285,5% YoY
• ▍Net margin -5.0%

Revenue ¥2.00B; Operating income -¥196.5M.

• ▍Revenue ¥2.00B
• ▍Operating income -¥196.5M
• ▍Net margin -11.8%

Revenue ¥1.68B; Operating income -¥82.2M.

• ▍Revenue ¥1.68B
• ▍Operating income -¥82.2M
• ▍Net margin -3.0%

Revenue ¥1.75B; Operating income -¥28.4M.

• ▍Revenue ¥1.75B
• ▍Operating income -¥28.4M
• ▍Net margin -1.9%

Revenue ¥1.77B; Operating income ¥81.4M.

• ▍Revenue ¥1.77B
• ▍Operating income ¥81.4M
• ▍Net margin 2.8%

Revenue ¥7.68B, +6,8% YoY; Operating income −270,4% YoY.

• ▍Revenue ¥7.68B, +6,8% YoY
• ▍Operating income −270,4% YoY
• ▍Net income −246,6% YoY
• ▍Free cash flow −19,8% YoY
• ▍Net margin -12.1%

Revenue ¥7.20B, +1,9% YoY; Operating income −159,1% YoY.

• ▍Revenue ¥7.20B, +1,9% YoY
• ▍Operating income −159,1% YoY
• ▍Net income −208,3% YoY
• ▍Free cash flow −392,8% YoY
• ▍Net margin -3.7%

Revenue ¥7.06B, +20,8% YoY; Operating income +189,7% YoY.

• ▍Revenue ¥7.06B, +20,8% YoY
• ▍Operating income +189,7% YoY
• ▍Net income +165,3% YoY
• ▍Free cash flow +142,1% YoY
• ▍Net margin 3.5%

Revenue ¥5.85B, +62,0% YoY; Operating income −234,8% YoY.

• ▍Revenue ¥5.85B, +62,0% YoY
• ▍Operating income −234,8% YoY
• ▍Net income −269,9% YoY
• ▍Net margin -6.5%