EAT&HOLDINGS Co., Ltd. (2882) AI Stock Analysis

• Market Cap: ¥22.92B
• Dividend Yield: 0.76%
• Average Volume (3M): 22.46K
• Price to Earnings (P/E): 77.1
• Beta (1Y): 0.19
• Revenue Growth: 8.86%
• EPS Growth: -17.71%
• Country: JP
• Employees: 542
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Restaurants
• EPS (TTM): 8.74
• Shares Outstanding: 11,358,580
• 10 Day Avg. Volume: 27,240
• 30 Day Avg. Volume: 22,460
• PEG Ratio: -0.03
• Price to Book (P/B): 2.17
• Price to Sales (P/S): 0.64
• P/FCF Ratio: -40.12
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0

• Rating: 57 Neutral
• Price Target: ¥2,135.00 ▲(5.64% Upside)

EAT&HOLDINGS Co., Ltd. has a solid financial performance with revenue growth and profitability improvements, but faces challenges with cash flow sustainability and debt management. Technical indicators suggest mild bearish sentiment, and the high P/E ratio indicates potential overvaluation. The low dividend yield offers limited income potential.

EAT&HOLDINGS Co., Ltd. Business Overview & Revenue Model

Company Description

EAT&HOLDINGS Co.Ltd operates a chain of restaurants in Japan. It operates in two segments, the Food Business and the Restaurant Business. The company also manufactures and sells frozen food under the OSAKA OHSHO brand; and sells products for co-op and mass retailers through wholesalers, as well as through e-commerce business goods sales sites. As of February 28, 2022, it operated 472 stores. The company was founded in 1969 and is headquartered in Tokyo, Japan.

How the Company Makes Money

EAT&HOLDINGS Co., Ltd. generates revenue through multiple streams primarily centered around its food service and retail operations. The company's income is largely derived from the sales at its various dining establishments, which include a mix of full-service restaurants, quick-service outlets, and specialty cafes. These establishments attract customers with a variety of food offerings, driving sales and customer loyalty. Additionally, EAT&HOLDINGS engages in the production and retailing of packaged food products, further diversifying its revenue base. The company may also benefit from strategic partnerships with suppliers and distributors, enhancing its supply chain efficiency and market reach. Overall, EAT&HOLDINGS capitalizes on its strong brand presence and culinary expertise to maintain a robust revenue model in the competitive food industry.

EAT&HOLDINGS Co., Ltd. Financial Statement Overview

Summary

EAT&HOLDINGS Co., Ltd. shows positive revenue growth and profitability improvements, transitioning from losses to gains. The balance sheet is stable but requires cautious debt management. Cash flow is strong operationally but challenged by high capital expenditures, impacting free cash flow sustainability.

Income Statement

EAT&HOLDINGS Co., Ltd. has shown consistent revenue growth over the past years, with a notable increase from 2024 to 2025. Gross profit margins have been stable, and the company transitioned from a net loss in 2024 to a net profit in 2025, indicating improved cost management and operational efficiency. Although EBIT and EBITDA margins are reasonable, they suggest room for enhancement in operational profitability.

Balance Sheet

The balance sheet reflects a stable equity base, with a moderate debt-to-equity ratio that suggests manageable leverage levels. Return on Equity has improved as the company returned to profitability, indicating more efficient use of shareholder equity. However, the equity ratio indicates a significant reliance on liabilities, which could pose risks if not managed carefully.

Cash Flow

Cash flow from operations has been positive, showing a healthy conversion of net income into cash. However, persistent negative free cash flow due to high capital expenditures is a concern, indicating substantial reinvestment into the business which needs to be justified by future growth. The company has improved its operating cash flow to net income ratio, showcasing better cash management.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	38.32B	37.34B	35.92B	33.03B	30.88B	28.32B
Gross Profit	15.99B	15.57B	14.33B	13.38B	12.58B	11.15B
EBITDA	1.14B	3.01B	1.38B	1.88B	2.23B	996.80M
Net Income	342.00M	888.00M	-106.00M	385.00M	773.00M	-220.64M
Balance Sheet
Total Assets	32.79B	29.15B	25.60B	23.13B	20.51B	20.43B
Cash, Cash Equivalents and Short-Term Investments	2.61B	2.32B	2.62B	1.56B	1.62B	1.39B
Total Debt	9.03B	7.49B	6.19B	5.97B	3.64B	3.91B
Total Liabilities	21.53B	18.20B	15.42B	15.00B	12.71B	13.30B
Stockholders Equity	10.97B	10.94B	10.13B	8.10B	7.80B	7.11B
Cash Flow
Free Cash Flow	0.00	-591.00M	-1.29B	-2.38B	611.00M	-943.39M
Operating Cash Flow	0.00	3.76B	2.08B	1.27B	2.51B	655.42M
Investing Cash Flow	0.00	-5.18B	-3.41B	-3.63B	-1.92B	-17.39M
Financing Cash Flow	0.00	1.11B	2.39B	2.27B	-396.00M	-191.03M

EAT&HOLDINGS Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 2021.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2882, the sentiment is Neutral. The current price of 2021 is below the 20-day moving average (MA) of 2030.90, below the 50-day MA of 2060.44, and below the 200-day MA of 2063.51, indicating a neutral trend. The MACD of -8.40 indicates Negative momentum. The RSI at 49.77 is Neutral, neither overbought nor oversold. The STOCH value of 75.93 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:2882.

EAT&HOLDINGS Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3073	70 Neutral	¥30.65B	13.24	―	―	3.45%	-22.80%
7678	65 Neutral	¥22.94B	67.51	―	―	―	―
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
3178	60 Neutral	¥22.55B	26.55	―	0.83%	0.09%	-21.59%
9979	60 Neutral	¥23.23B	19.68	―	1.25%	3.89%	-12.08%
2882	57 Neutral	¥22.92B	77.10	―	0.76%	8.86%	-17.71%
9850	52 Neutral	¥22.10B	47.66	―	0.62%	10.90%	-63.26%

EAT&HOLDINGS Co., Ltd. Corporate Events

EAT&HOLDINGS Reports Increased Sales but Declining Profits

EAT&HOLDINGS Co., Ltd. reported a 10.8% increase in net sales for the three months ended May 31, 2025, but experienced significant declines in operating profit and profit attributable to owners of the parent, with decreases of 29.2% and 80.0% respectively. The company’s financial forecast for the fiscal year ending February 28, 2026, anticipates a 7.1% increase in net sales and a 10.0% rise in operating profit, despite a projected 40.9% decrease in profit attributable to owners of the parent, reflecting challenges in maintaining profitability amidst growing sales.

EAT&HOLDINGS Completes Share Issuance for Director Remuneration

EAT&HOLDINGS Co., Ltd. has completed the payment procedures for issuing new shares as part of a restricted share-based remuneration plan. This move, resolved by the Board of Directors, involves issuing 13,610 common shares to six directors, excluding outside directors, with a total issuance amount of 27,682,740 yen, potentially impacting the company’s governance and executive incentives.