Flying Garden Co., Ltd. (3317) AI Stock Analysis

• Market Cap: ¥4.23B
• Dividend Yield: 1.23%
• Average Volume (3M): 3.51K
• Price to Earnings (P/E): 9.2
• Beta (1Y): 0.34
• Revenue Growth: 10.98%
• EPS Growth: 24.47%
• Country: JP
• Employees: 173
• Sector: General
• Sector Strength: N/A
• Industry: Restaurants
• EPS (TTM): 158.52
• Shares Outstanding: 2,898,336
• 10 Day Avg. Volume: 2,380
• 30 Day Avg. Volume: 3,513
• PEG Ratio: 0.34
• Price to Book (P/B): 1.22
• Price to Sales (P/S): 0.49
• P/FCF Ratio: 15.31
• 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
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 80 Outperform
• Price Target: ¥1,708.00 ▲(10.69% Upside)
• Action: Upgraded
• Date: 08/17/26

Positive Factors

Debt-Free Balance Sheet

An effectively debt-free balance sheet limits interest and refinancing risk, preserving flexibility to maintain restaurants, fund expansion, or absorb cost pressure. The steadily growing equity base also provides a durable capital cushion for the operating business.

Negative Factors

Long-Term Margin Compression

The multi-year decline in gross margin suggests that food, labor, or other operating costs are absorbing more of each sales yen. Persistent compression could limit operating leverage and make earnings increasingly dependent on price increases or efficiency gains.

Flying Garden Co., Ltd. Business Overview & Revenue Model

Company Description

Flying Garden Co., Ltd., headquartered in Oyama, Japan, manages a network of restaurants throughout the country, all operating under the Flying Garden brand. Established in 1976, the company is primarily known for its distinctive "bomb" hamburgers....

How the Company Makes Money

Flying Garden Co., Ltd. makes money primarily by selling food and beverages to customers through its restaurant operations. Revenue is generated from in-store dining transactions (menu items such as meals, side dishes, and drinks) and any associat...

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Flying Garden Co., Ltd. makes money primarily by selling food and beverages to customers through its restaurant operations. Revenue is generated from in-store dining transactions (menu items such as meals, side dishes, and drinks) and any associat...

Flying Garden Co., Ltd. Financial Statement Overview

Breakdown	TTM	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022
Income Statement
Total Revenue	9.42B	9.20B	8.27B	7.79B	7.24B	6.49B
Gross Profit	6.11B	5.77B	5.35B	5.22B	4.95B	4.51B
EBITDA	874.72M	870.65M	817.18M	749.00M	626.07M	383.70M
Net Income	458.17M	454.71M	352.14M	396.46M	291.72M	345.03M
Balance Sheet
Total Assets	5.27B	5.41B	4.83B	4.47B	3.99B	3.93B
Cash, Cash Equivalents and Short-Term Investments	1.66B	1.73B	1.55B	1.60B	1.35B	1.34B
Total Debt	0.00	0.00	0.00	0.00	0.00	0.00
Total Liabilities	1.57B	1.74B	1.58B	1.52B	1.40B	1.59B
Stockholders Equity	3.70B	3.67B	3.26B	2.95B	2.59B	2.34B
Cash Flow
Free Cash Flow	0.00	291.50M	13.56M	309.55M	21.81M	664.90M
Operating Cash Flow	0.00	724.97M	681.34M	644.85M	416.64M	750.81M
Investing Cash Flow	0.00	-588.97M	-806.79M	-355.67M	-366.76M	-83.03M
Financing Cash Flow	0.00	-43.61M	-43.38M	-36.30M	-43.28M	-33.35M

Flying Garden Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 1543.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3317, the sentiment is Neutral. The current price of 1543 is above the 20-day moving average (MA) of 1471.25, above the 50-day MA of 1432.94, and above the 200-day MA of 1495.36, indicating a neutral trend. The MACD of 6.51 indicates Positive momentum. The RSI at 50.34 is Neutral, neither overbought nor oversold. The STOCH value of 52.22 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:3317.

Flying Garden Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3317	80 Outperform	¥4.23B	9.21	―	0.95%	10.98%	24.47%
2705	72 Outperform	¥67.99B	51.96	―	0.17%	18.05%	9.09%
7630	71 Outperform	¥151.64B	62.85	―	1.71%	6.78%	-27.06%
8153	69 Neutral	¥123.18B	31.08	―	0.70%	6.32%	10.13%
2695	68 Neutral	¥138.47B	39.90	―	0.63%	6.86%	182.73%
7581	67 Neutral	¥354.80B	29.02	9.75%	0.55%	16.06%	12.26%
Sector *	55 Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%