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Flying Garden Co., Ltd.
(3317)
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Rating:63Neutral
Price Target:
¥1,415.00
▼(-8.30% Downside)
Action:Downgraded
Date:05/16/26
The score is supported primarily by strong financial quality (especially the near debt-free balance sheet) and an attractive P/E valuation. These positives are meaningfully offset by very weak technicals, with the stock trading well below key moving averages and showing strong negative momentum.
Positive Factors
Conservative balance sheet
Near-zero debt and a growing equity base provide durable financial flexibility. Low leverage reduces refinancing and solvency risk, enabling the company to fund capex, weather downturns, and pursue selective expansion without pressuring interest costs or shareholder capital over the medium term.
Negative Factors
Gross margin erosion
A ~900bp decline in gross margin over four years signals structural cost pressure or reduced pricing power. Persistently lower gross margins compress the operating cushion, limiting the firm's ability to absorb SG&A increases or invest in competitive initiatives without affecting profitability.
Read all positive and negative factors
Positive Factors
Negative Factors
Conservative balance sheet
Near-zero debt and a growing equity base provide durable financial flexibility. Low leverage reduces refinancing and solvency risk, enabling the company to fund capex, weather downturns, and pursue selective expansion without pressuring interest costs or shareholder capital over the medium term.
Read all positive factors
Flying Garden Co., Ltd. (3317) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥3.98B
Dividend Yield0.95%
Average Volume (3M)3.51K
Price to Earnings (P/E)8.7
Beta (1Y)0.38
Revenue Growth11.31%
EPS Growth29.13%
CountryJP
Employees168
SectorGeneral
Sector StrengthN/A
IndustryRestaurants
Share Statistics
EPS (TTM)127.36
Shares Outstanding2,898,336
10 Day Avg. Volume2,380
30 Day Avg. Volume3,513
Financial Highlights & Ratios
PEG Ratio0.34
Price to Book (P/B)1.22
Price to Sales (P/S)0.49
P/FCF Ratio15.31
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
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
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Flying Garden Co., Ltd. Financial Statement Overview
Summary
Income Statement
78
Positive
Balance Sheet
92
Very Positive
Cash Flow
63
Positive
| Breakdown | TTM | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 8.49B | 9.20B | 8.27B | 7.79B | 7.24B | 6.49B |
| Gross Profit | 5.69B | 5.77B | 5.35B | 5.22B | 4.95B | 4.51B |
| EBITDA | 843.97M | 870.65M | 817.18M | 749.00M | 626.07M | 383.70M |
| Net Income | 368.11M | 454.71M | 352.14M | 396.46M | 291.72M | 345.03M |
Balance Sheet | ||||||
| Total Assets | 4.87B | 5.41B | 4.83B | 4.47B | 3.99B | 3.93B |
| Cash, Cash Equivalents and Short-Term Investments | 1.54B | 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 | 3.30B | 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
Neutral
1543.00
Price Trends
1402.66
Negative
1501.12
Negative
1489.53
Negative
Market Momentum
-5.93
Negative
51.16
Neutral
88.05
Negative
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 1352.65, above the 50-day MA of 1402.66, and above the 200-day MA of 1489.53, indicating a neutral trend. The MACD of -5.93 indicates Negative momentum. The RSI at 51.16 is Neutral, neither overbought nor oversold. The STOCH value of 88.05 is Negative, 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
UnderperformOutperform
Sector (55)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
70 Outperform | ¥141.10B | 60.35 | ― | 1.71% | 6.78% | -27.06% | |
65 Neutral | ¥263.54B | 22.14 | 9.66% | 0.55% | 15.12% | 18.16% | |
63 Neutral | ¥3.98B | 8.73 | ― | 0.95% | 11.31% | 29.13% | |
63 Neutral | ¥113.16B | 25.16 | ― | 0.70% | 6.85% | 45.60% | |
59 Neutral | ¥55.62B | 45.13 | ― | 0.17% | 17.94% | 0.67% | |
58 Neutral | ¥128.29B | 36.80 | ― | 0.63% | 6.86% | 182.73% | |
55 Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% |
* General Sector Average
JP:3317
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Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.