Kushikatsu Tanaka Holdings Co. (3547) AI Stock Analysis

Kushikatsu Tanaka Holdings Co.

(TSE/TYO:3547)

Select Model

Rating:67.5Neutral

Price Target:JPY 2,129.00▲(10.89% Upside)

Action:downgraded

Date:10/17/26

The company's strong financial performance, marked by healthy growth, low leverage, and robust cash flow, is the primary driver of the score. However, this is significantly offset by a very high P/E ratio, which introduces substantial valuation risk. Technical trends are moderately positive but do not provide a strong catalyst to overcome the valuation concern.

Positive Factors

Sustained Revenue GrowthRevenue has grown 28.88% in FY2023, 19.84% in FY2024 and 10.31% in FY2025, demonstrating sustained demand recovery and network expansion. This multi-year progression supports the brand’s ability to grow sales over the next several quarters.

Negative Factors

Modest Net MarginsFY2025 net margin was only about 3.53%, and profitability has compressed from the unusually high FY2022 level. Thin, declining margins leave less room to absorb higher operating costs or pricing pressure, making durable earnings growth dependent on disciplined execution.

Kushikatsu Tanaka Holdings Co. (3547) vs. iShares MSCI Japan ETF (EWJ)

Market Cap: JPY 20.88B
Dividend Yield: 0.78%
Average Volume (3M): 30.95K
Price to Earnings (P/E): 52.4
Beta (1Y): 0.46
Revenue Growth: 62.78%
EPS Growth: -57.81%
Country: Japan
Employees: 563
Sector: Consumer Cyclical
Sector Strength: 61
Industry: Restaurants

Kushikatsu Tanaka Holdings Co. Business Overview & Revenue Model

Company Description

Unisia Holdings Co. engages in the management of restaurants, FC (Franchise Chain) development, and systems development. The Company operates food business mainly in the Kanto area with a single brand of Kushikatsu Tanaka and family-friendly stores o...

How the Company Makes Money

The company makes money primarily by operating and expanding the "Kushikatsu Tanaka" restaurant business. Key revenue streams include: (1) Sales from company-owned restaurants: revenue generated from in-store customer spending on food and alcoholic/n...

Kushikatsu Tanaka Holdings Co. Financial Statement Overview

Summary

Solid financial health with steady revenue growth (+10.3%), healthy gross margins (58.2%), and a strong balance sheet (D/E 0.46, ROE 18.2%). Cash flow is robust, with operating cash flow covering net income by 2.7x. The primary constraint is thin net margins (3.5%), which limit the score.

Income Statement

75Positive

Balance Sheet

85Very Positive

Cash Flow

80Positive

Financial statement breakdown
Breakdown	TTM	Nov 2025	Nov 2024	Nov 2023	Nov 2022	Nov 2021
Income Statement
Total Revenue	32.81B	21.09B	16.86B	14.07B	10.92B	4.98B
Gross Profit	20.52B	12.28B	10.10B	8.71B	7.00B	3.00B
EBITDA	2.67B	1.42B	1.19B	1.06B	1.61B	-388.12M
Net Income	416.47M	744.59M	380.37M	357.89M	743.09M	-577.18M
Balance Sheet
Total Assets	27.34B	9.75B	7.41B	7.08B	7.66B	6.72B
Cash, Cash Equivalents and Short-Term Investments	5.21B	3.44B	1.88B	2.14B	3.19B	2.14B
Total Debt	13.51B	1.88B	2.14B	1.95B	3.00B	3.65B
Total Liabilities	19.80B	5.63B	4.92B	4.86B	5.72B	5.55B
Stockholders Equity	7.52B	4.09B	2.47B	2.21B	1.94B	1.18B
Cash Flow
Free Cash Flow	0	1.19B	-388.76M	342.69M	2.05B	-1.07B
Operating Cash Flow	0	2.01B	714.50M	860.40M	2.60B	-222.57M
Investing Cash Flow	0	-1.06B	-1.05B	-767.18M	-412.38M	-1.10B
Financing Cash Flow	0	618.48M	69.97M	-1.14B	-741.09M	-1.02B

Kushikatsu Tanaka Holdings Co. Technical Analysis

Technical Analysis SentimentPositive

Last Price1920.00

Price Trends

50DMA1914.20Positive

100DMA1777.31Positive

200DMA1836.39Positive

Market Momentum

MACD3.36Positive

RSI48.26Neutral

STOCH14.47Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3547, the sentiment is Positive. The current price of 1920.00 is below the 20-day moving average (MA) of 1951.75, above the 50-day MA of 1914.20, and above the 200-day MA of 1836.39, indicating a neutral trend. The MACD of 3.36 indicates Positive momentum. The RSI at 48.26 is Neutral, neither overbought nor oversold. The STOCH value of 14.47 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3547.

Kushikatsu Tanaka Holdings Co. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (61)

Financial Indicators

JP:3547 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
JP:7522	82Outperform	JPY 34.70B	6.56	―	1.17%	6.60%	124.61%
JP:2705	71Outperform	JPY 74.37B	57.26	―	0.20%	18.05%	9.09%
JP:7581	70Outperform	JPY 400.68B	36.52	8.59%	0.43%	17.44%	-1.16%
JP:3547	68Neutral	JPY 20.85B	52.37	―	0.78%	62.78%	-57.81%
JP:3197	63Neutral	JPY 826.29B	43.37	10.08%	0.66%	11.29%	22.50%
Sector *	61Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
JP:3397	49Neutral	JPY 423.76B	481.52	―	0.23%	3.28%	-79.18%

* Consumer Cyclical Sector Average

Performance Comparison

JP:3547 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
JP:3547	Kushikatsu Tanaka Holdings Co.	1926.00	-291.44	-13.14%
JP:3197	Skylark Holdings Co	3632.00	832.34	29.73%
JP:7581	Saizeriya Co	8210.00	3065.06	59.57%
JP:2705	OOTOYA Holdings Co., Ltd.	10250.00	4608.31	81.68%
JP:3397	TORIDOLL Holdings Corporation	4820.00	395.18	8.93%
JP:7522	Watami Co., Ltd.	855.00	-40.69	-4.54%

Kushikatsu Tanaka Holdings Co. Corporate Events

Unisia Holdings Reports Strong Revenue Growth but Weaker Profit and Lower Equity Ratio

Oct 15, 2026

For the nine months ended August 31, 2026, Unisia Holdings Co. delivered strong top-line growth, with net sales up 75.0% to ¥27,358 million and EBITDA rising 80.7%, supported in part by the inclusion of a new consolidated subsidiary. However, pr...

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.

Date of analysis: Oct 17, 2026

Kushikatsu Tanaka Holdings Co. AI Stock Analysis