274A
譬ェ蠑丈シ夂、セ繧ャ繝シ繝�繝ウ
株式会社ガーデン
Retail Trade
Garden Co., Ltd. owns and operates restaurants in Southeast Asia. It also operates franchise stores. The company operates through Ichikakuya and Yamashita Honki Udon brands. Garden Co., Ltd. was founded in 2015 and is based in Shinjuku, Japan.
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Overview
Filings & Signals
Ownership
Financials
▾ Collapse Charts
Income Statement
Balance Sheet
Cash Flow
Ratios & Per Share
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
Net Sales
¥17.9B
¥17.2B
Cost of Sales
¥5.5B
¥5.0B
Gross Profit
¥12.4B
¥12.2B
SG&A
¥11.1B
¥10.3B
Operating Income
¥1.3B
¥1.8B
Non-Operating Income
¥67M
¥38M
Dividend Income
¥1M
¥1M
Interest Income
¥25M
¥5M
Non-Operating Expenses
¥157M
¥166M
Interest Expense
¥80M
¥44M
Ordinary Income
¥1.2B
¥1.7B
Pre-tax Income
¥975M
¥1.6B
Income Taxes
¥349M
¥369M
Current Tax
¥417M
¥486M
Deferred Tax
¥-67M
¥-117M
Net Income (owners)
¥626M
¥1.2B
EBITDA
¥1.7B
¥2.2B
Goodwill Amort. (J-GAAP)
¥21M
¥33M
EPS
¥90.15
¥219.93
Shares Outstanding
7.1M
6.9M
Shares Issued (total)
7.1M
6.9M
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
Total Assets
¥17.3B
¥15.9B
Current Assets
¥11.9B
¥11.7B
Cash & Deposits
¥10.7B
¥10.7B
Trade Receivables
¥603M
¥532M
Non-Current Assets
¥5.3B
¥4.1B
PP&E
¥2.2B
¥2.1B
Goodwill
¥426M
¥44M
Intangible Assets
¥618M
¥128M
Investment Securities
¥202M
¥173M
Deferred Tax Assets
¥477M
¥206M
Total Liabilities
¥9.6B
¥7.9B
Current Liabilities
¥4.0B
¥4.1B
ST Debt
¥1.5B
¥1.4B
Taxes Payable
¥237M
¥354M
Non-Current Liabilities
¥5.6B
¥3.8B
Total LT Borrowings
¥5.0B
¥3.4B
Total Equity
¥7.7B
¥8.0B
Capital Stock
¥2.4B
¥2.4B
Capital Surplus
¥2.7B
¥2.7B
Retained Earnings
¥2.5B
¥2.8B
AOCI
¥134M
¥116M
Equity (owners)
¥7.6B
¥7.8B
Total Interest-Bearing Debt ⓘ
¥6.5B
¥4.8B
Net Cash ⓘ
¥4.2B
¥5.9B
NCAV ⓘ
¥2.3B
¥3.7B
NCAV/Share
¥318
¥545
BV/Share
¥1,058
¥1,139
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
Operating CF
¥1.1B
¥1.4B
Interest Paid
¥-102M
¥-64M
Interest Received
¥26M
¥5M
D&A
¥388M
¥359M
Goodwill Amort.
¥21M
¥33M
Investing CF
¥-1.8B
¥-819M
CapEx
¥556M
¥708M
Financing CF
¥722M
¥3.6B
Dividends Paid
¥-894M
¥-320M
LT Debt Repaid
¥-2.0B
¥-1.8B
Free Cash Flow
¥516M
¥711M
Net Change in Cash
¥22M
¥4.2B
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
ROE
8.0%
23.5%
ROA
3.8%
7.6%
EPS
¥90.15
¥219.93
DPS
¥100.00
¥90.00
BPS
¥1,076.55
¥1,156.27
FCF/Share
¥72
¥103
NCAV/Share
¥318
¥545
Payout Ratio
110.9%
40.9%
Event Timeline
S Shareholder
A Capital Signal
▾ Hide Chart
Large Shareholder Reports 3
Date Activist Stake Event Flag Demands Source
2024-11-28
kawashima satoshi
68.97%
correction
Passive
—
2024-11-27
kawashima satoshi
68.97%
initial_5pct
Passive
—
2024-11-27
ozawa syuuzou
5.31%
initial_5pct
Passive
—
Top 10 Shareholders
Ownership DNA
Cross-Holdings Tracker 1
#
Shareholder
Shares (thou.)
% of Total
1
株式会社マック
3,000,000
41.97%
2
川島 賢
1,552,170
21.71%
3
小澤 修三
185,000
2.59%
4
株式会社ガーデン従業員持株会
85,945
1.20%
5
株式会社ギフトホールディングス
80,775
1.13%
6
薫田 勇
62,500
0.87%
7
井上 陵太
56,200
0.79%
8
笹山 知成
40,000
0.56%
9
伊藤 貴俊
29,500
0.41%
10
浅香 文昭
29,000
0.41%
Domestic Nominees
0.0%
-2.1% vs 2025
Trust bank custodians — GPIF, pensions, investment trusts
Foreign Custodians
0.0%
+0.0% vs 2025
Sub-custodians for foreign asset managers
Direct / Strategic
71.6%
-1.6% vs 2025
Named entities with disclosed investment intent
Shareholder
Trend
2025
2026
式会社マック
43.61%
41.97%
-1.64%
川島 賢
22.57%
21.71%
-0.86%
小澤 修三
1.34%
2.59%
+1.25%
式会社ガーデン従業員持株会
2.19%
1.20%
-0.99%
式会社ギフトホールディングス
1.17%
1.13%
-0.04%
薫田 勇
NEW ENTRY
—
—
0.87%
NEW
井上 陵太
NEW ENTRY
—
—
0.79%
NEW
笹山 知成
NEW ENTRY
—
—
0.56%
NEW
浅香 文昭
NEW ENTRY
—
—
0.41%
NEW
伊藤 貴俊
NEW ENTRY
—
—
0.41%
NEW
野村信託銀行株式会社(投信口)
last seen 2025
Exited Top 10
1.26%
—
日本カストディ銀行
last seen 2025
Exited Top 10
1.17%
—
日本マスタートラスト信託銀行
last seen 2025
Exited Top 10
0.97%
—
日本証券金融
last seen 2025
Exited Top 10
0.60%
—
佐々木 嶺一
last seen 2025
Exited Top 10
0.48%
—
Concentration (HHI)
ⓘ
2424
2244
2 fiscal years · top-10 holders per year · >2,500 HHI = high concentration · entity-resolved
Portfolio Book Value
¥173M
Holdings
1
Held Company
FY2025
¥173M total
Book Val ¥M
Shares
GIFT HOLDINGS INC.
(株)ギフトホールディングス
173
48,000
M
Portfolio total
173
Book value in ¥M · ↓ reduced · ↑ increased vs prior year · M = mutual holding
· Only one fiscal year available