Kushikatsu Tanaka Holdings Co. (3547) AI Stock Analysis

• Market Cap: ¥19.83B
• Dividend Yield: 0.6%
• Average Volume (3M): 149.60K
• Price to Earnings (P/E): 24.9
• Beta (1Y): 0.60
• Revenue Growth: 25.41%
• EPS Growth: 77.18%
• Country: JP
• Employees: 521
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Restaurants
• EPS (TTM): 25.59
• Shares Outstanding: 9,428,280
• 10 Day Avg. Volume: 130,090
• 30 Day Avg. Volume: 149,600
• PEG Ratio: 5.65
• Price to Book (P/B): 5.46
• Price to Sales (P/S): 0.80
• P/FCF Ratio: -34.63
• 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: ¥2,344.00 ▲(4.13% Upside)

Kushikatsu Tanaka Holdings Co. receives a moderate score due to its solid financial performance, despite challenges in operational efficiency and cash flow generation. Technical indicators suggest a bearish short-term trend, while valuation metrics indicate potential overvaluation. The absence of earnings call insights and corporate events limits additional context.

Kushikatsu Tanaka Holdings Co. Business Overview & Revenue Model

Company Description

Kushikatsu Tanaka Holdings Co. (3547) is a Japanese company specializing in the operation and franchising of restaurants, particularly focusing on kushikatsu, a traditional skewered and deep-fried dish. The company operates a chain of casual dining establishments across Japan, offering a diverse menu that emphasizes high-quality ingredients and a unique dining experience. In addition to its core restaurant business, Kushikatsu Tanaka also engages in the development and management of food-related businesses, contributing to its presence in the broader food and beverage sector.

How the Company Makes Money

Kushikatsu Tanaka generates revenue primarily through the sales of food and beverages at its restaurant locations. The company operates both company-owned and franchised outlets, with franchising being a significant revenue stream as it allows for rapid expansion with lower capital investment. Moreover, franchise fees and ongoing royalties from franchisees contribute to the company’s earnings. Additionally, the company may benefit from strategic partnerships, such as collaborations with suppliers and local businesses, which can enhance its brand presence and drive customer traffic. Seasonal promotions and limited-time offerings also help in boosting sales, making it an integral part of the company's revenue strategy.

Kushikatsu Tanaka Holdings Co. Financial Statement Overview

Summary

Kushikatsu Tanaka Holdings Co. shows promising revenue growth and effective cost management, yet faces challenges with operational efficiency and free cash flow generation. The balance sheet reflects moderate financial stability with manageable leverage, but improvements in cash management are necessary to enhance liquidity and support future growth.

Income Statement

Kushikatsu Tanaka Holdings Co. has demonstrated solid revenue growth with a 19.85% increase from 2023 to 2024. The company maintains a healthy gross profit margin of 59.89% in 2024, reflecting effective cost management. However, the EBIT margin is relatively low at 5.03%, indicating limited operational efficiency. Net profit margin improved to 2.26% in 2024, but remains modest, suggesting potential areas for cost optimization.

Balance Sheet

The company's debt-to-equity ratio is 0.87, showing a balanced use of debt financing. Return on equity (ROE) is 15.41% in 2024, highlighting effective utilization of shareholder funds. The equity ratio stands at 33.59%, indicating a moderate level of financial stability. Despite improvements, the leverage remains a potential risk factor.

Cash Flow

Free cash flow declined significantly from 2023 to 2024, indicating challenges in generating cash after capital expenditures. The operating cash flow to net income ratio is 1.88, displaying strong cash generation relative to net income. However, the negative free cash flow in 2024 suggests capital investment pressures that need addressing.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	19.12B	16.86B	14.07B	10.92B	4.98B	8.71B
Gross Profit	11.06B	10.10B	8.71B	7.00B	3.00B	5.41B
EBITDA	1.35B	1.19B	1.06B	1.63B	-388.12M	230.19M
Net Income	713.10M	380.37M	357.89M	743.09M	-577.18M	-199.71M
Balance Sheet
Total Assets	8.46B	7.35B	7.01B	7.60B	6.72B	7.92B
Cash, Cash Equivalents and Short-Term Investments	2.28B	1.80B	2.09B	3.12B	2.10B	4.06B
Total Debt	2.34B	2.14B	1.95B	3.00B	3.65B	4.59B
Total Liabilities	5.48B	4.86B	4.79B	5.66B	5.55B	6.08B
Stockholders Equity	2.96B	2.47B	2.21B	1.94B	1.18B	1.84B
Cash Flow
Free Cash Flow	0.00	-388.76M	342.69M	2.05B	-1.07B	-436.50M
Operating Cash Flow	0.00	714.50M	860.40M	2.60B	-222.57M	177.88M
Investing Cash Flow	0.00	-1.05B	-767.18M	-412.38M	-1.10B	-668.93M
Financing Cash Flow	0.00	69.97M	-1.14B	-741.09M	-1.02B	2.93B

Kushikatsu Tanaka Holdings Co. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 2251.00
• 50DMA: Negative
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3547, the sentiment is Neutral. The current price of 2251 is below the 20-day moving average (MA) of 2289.35, below the 50-day MA of 2437.66, and above the 200-day MA of 1719.87, indicating a neutral trend. The MACD of -57.42 indicates Positive momentum. The RSI at 40.65 is Neutral, neither overbought nor oversold. The STOCH value of 7.69 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:3547.

Kushikatsu Tanaka Holdings Co. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3082	―	¥10.10B	33.57	―	0.81%	9.53%	10.70%
Sector *	―	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
2764	―	¥7.71B	4.68	―	―	-29.74%	―
3547	―	¥19.83B	24.90	―	0.60%	25.41%	77.18%
3418	―	¥12.30B	27.29	―	0.67%	6.57%	-32.29%
3175	―	¥11.95B	33.55	―	―	3.37%	―
3053	―	¥11.18B	-77.14	―	―	-1.76%	46.34%

Kushikatsu Tanaka Holdings Co. Corporate Events

Kushikatsu Tanaka Holdings Reports Strong Financial Growth

Kushikatsu Tanaka Holdings Co. reported strong financial results for the nine months ended August 31, 2025, with net sales increasing by 26.7% year-on-year to ¥15,635 million. Operating profit surged by 48.7% to ¥1,032 million, and profit attributable to owners of the parent nearly doubled to ¥845 million, reflecting a 99.1% increase. The company’s comprehensive income also saw significant growth, indicating robust operational performance. These results highlight the company’s solid market positioning and potential positive implications for stakeholders, as it continues to expand its presence in the competitive food and beverage industry.

The most recent analyst rating on (JP:3547) stock is a Hold with a Yen2432.00 price target. To see the full list of analyst forecasts on Kushikatsu Tanaka Holdings Co. stock, see the JP:3547 Stock Forecast page.