2882
EAT&HOLDINGS Co.,Ltd.
株式会社イートアンドホールディングス
Consumer Cyclical · Restaurants
EAT&HOLDINGS Co.,Ltd manufactures and sells food products and operates restaurant businesses, primarily in Japan. It operates through two segments: Food Business and Restaurant Business. The company also manufactures and sells frozen food under the OSAKA OHSHO brand; and sells products for co-op and mass retailers through wholesalers, as well as through e-commerce business goods sales sites. It operates through directly managed and franchised restaurants. The company was founded in 1969 and is headquartered in Tokyo, Japan.
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Overview
Filings & Signals
Ownership
Financials
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Income Statement
Balance Sheet
Cash Flow
Ratios & Per Share
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Net Sales
¥40.5B
¥37.3B
¥35.9B
¥33.0B
¥30.9B
Cost of Sales
¥23.4B
¥21.8B
¥21.6B
¥19.7B
¥18.3B
Gross Profit
¥17.1B
¥15.6B
¥14.3B
¥13.4B
¥12.6B
SG&A
¥16.0B
¥14.5B
¥13.3B
¥12.5B
¥11.7B
Operating Income
¥1.1B
¥1.1B
¥1.1B
¥915M
¥834M
Non-Operating Income
¥82M
¥39M
¥136M
¥163M
¥657M
Dividend Income
¥0M
¥0M
¥0M
¥0M
¥0M
Interest Income
¥12M
¥0M
¥0M
¥0M
¥0M
Non-Operating Expenses
¥123M
¥143M
¥128M
¥25M
¥15M
Interest Expense
¥84M
¥38M
¥25M
¥22M
¥12M
Ordinary Income
¥1.1B
¥987M
¥1.1B
¥1.1B
¥1.5B
Pre-tax Income
¥777M
¥1.6B
¥24M
¥714M
¥1.2B
Income Taxes
¥429M
¥740M
¥184M
¥361M
¥427M
Current Tax
¥508M
¥416M
¥416M
¥369M
¥558M
Deferred Tax
¥-78M
¥324M
¥-232M
¥-8M
¥-130M
Net Income (owners)
¥373M
¥888M
¥-106M
¥385M
¥773M
Minority Interest
¥-25M
¥-37M
¥-52M
¥-32M
¥1M
Comprehensive Income
¥379M
¥888M
¥-153M
¥350M
¥789M
EBITDA
¥2.8B
¥2.5B
¥2.4B
¥2.1B
¥1.8B
EPS
¥32.88
¥78.37
¥-9.82
¥37.91
¥76.16
Shares Outstanding
11.4M
11.3M
11.3M
10.2M
10.2M
Shares Issued (total)
11.4M
11.3M
11.3M
10.2M
10.2M
Treasury Shares
0.0M
0.0M
0.0M
0.0M
0.0M
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Total Assets
¥32.5B
¥29.2B
¥25.6B
¥23.1B
¥20.5B
Current Assets
¥11.9B
¥12.2B
¥11.4B
¥9.8B
¥9.0B
Cash & Deposits
¥2.3B
¥2.3B
¥2.6B
¥1.6B
¥1.6B
Trade Receivables
¥6.3B
¥6.9B
¥6.0B
¥6.1B
¥5.7B
Non-Current Assets
¥20.5B
¥16.9B
¥14.2B
¥13.4B
¥11.5B
PP&E
¥17.5B
¥14.2B
¥11.9B
¥11.5B
¥9.4B
Intangible Assets
¥701M
¥611M
¥325M
¥160M
¥229M
Investment Securities
¥30M
¥21M
¥21M
¥18M
¥16M
Deferred Tax Assets
¥598M
¥522M
¥851M
¥618M
¥621M
Total Liabilities
¥21.0B
¥18.2B
¥15.4B
¥15.0B
¥12.7B
Current Liabilities
¥15.6B
¥13.4B
¥11.0B
¥10.3B
¥9.2B
ST Debt
¥4.1B
¥4.0B
¥3.0B
¥2.7B
¥1.5B
Taxes Payable
¥345M
¥223M
¥178M
¥137M
¥424M
Non-Current Liabilities
¥5.4B
¥4.8B
¥4.5B
¥4.6B
¥3.5B
Total LT Borrowings
¥4.1B
¥3.5B
¥3.1B
¥3.3B
¥2.1B
Pension Obligations
¥218M
¥209M
¥214M
¥185M
¥175M
Deferred Tax Liab.
—
—
—
—
¥12M
Total Equity
¥11.5B
¥11.0B
¥10.2B
¥8.1B
¥7.8B
Capital Stock
¥3.2B
¥3.2B
¥3.2B
¥2.0B
¥2.0B
Capital Surplus
¥3.1B
¥3.1B
¥3.1B
¥2.0B
¥1.9B
Retained Earnings
¥4.8B
¥4.6B
¥3.9B
¥4.1B
¥3.8B
Treasury Stock
¥0M
¥0M
¥0M
¥0M
¥0M
AOCI
¥72M
¥50M
¥17M
¥14M
¥12M
Equity (owners)
¥11.1B
¥10.9B
¥10.1B
¥8.1B
¥7.8B
Minority Interests
¥288M
¥8M
¥41M
¥34M
—
Total Interest-Bearing Debt ⓘ
¥8.2B
¥7.5B
¥6.2B
¥6.0B
¥3.6B
Net Cash ⓘ
¥-5.9B
¥-5.2B
¥-3.6B
¥-4.4B
¥-2.0B
NCAV ⓘ
¥-9.1B
¥-6.0B
¥-4.1B
¥-5.2B
¥-3.7B
NCAV/Share
¥-799
¥-525
¥-358
¥-516
¥-361
BV/Share
¥978
¥960
¥893
¥793
¥766
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Operating CF
¥4.7B
¥3.8B
¥2.1B
¥1.3B
¥2.5B
Interest Paid
¥-82M
¥-40M
¥-24M
¥-12M
¥-12M
Interest Received
¥12M
¥0M
¥0M
¥0M
¥0M
D&A
¥1.7B
¥1.4B
¥1.3B
¥1.1B
¥1.0B
Investing CF
¥-5.9B
¥-5.2B
¥-3.4B
¥-3.6B
¥-1.9B
CapEx
¥5.2B
¥4.4B
¥3.3B
¥3.6B
¥1.8B
Proceeds from Invest.
¥0M
—
¥2M
—
—
Financing CF
¥511M
¥1.1B
¥2.4B
¥2.3B
¥-396M
Dividends Paid
¥-175M
¥-141M
¥-105M
¥-101M
¥-101M
Share Buybacks
—
¥0M
—
—
—
LT Debt Repaid
¥-1.0B
¥-988M
¥-955M
¥-613M
¥-557M
Free Cash Flow
¥-505M
¥-591M
¥-1.2B
¥-2.4B
¥662M
Net Change in Cash
¥-601M
¥-295M
¥1.1B
¥-76M
¥202M
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
ROE
3.4%
8.4%
-1.2%
4.9%
10.4%
ROA
1.2%
3.2%
-0.4%
1.8%
3.8%
EPS
¥32.88
¥78.37
¥-9.82
¥37.91
¥76.16
DPS
¥15.00
¥15.50
¥10.00
¥10.00
¥10.00
BPS
¥984.93
¥964.34
¥894.30
¥794.80
¥767.12
FCF/Share
¥-44
¥-52
¥-109
¥-231
¥65
NCAV/Share
¥-799
¥-525
¥-358
¥-516
¥-361
Payout Ratio
45.6%
19.8%
—
26.4%
13.1%
Event Timeline
S Shareholder
A Capital Signal
▾ Hide Chart
Large Shareholder Reports 10
Date Activist Stake Event Flag Demands Source
2024-03-06
Naoki Fumino
26.09%
change
Passive
—
2023-11-20
Nomura Securities Co.,Ltd.
4.87%
-1.09%
change
Passive
—
2023-11-06
Nomura Securities Co.,Ltd.
5.96%
-0.84%
change
Passive
—
2023-10-18
Nomura Securities Co.,Ltd.
6.8%
-0.65%
change
Passive
—
2023-09-07
Nomura Securities Co.,Ltd.
7.45%
-0.96%
change
Passive
—
2023-08-22
Nomura Securities Co.,Ltd.
8.41%
-0.86%
change
Passive
—
2023-07-27
Nomura Securities Co.,Ltd.
9.27%
-1.0%
change
Passive
—
2023-07-10
Nomura Securities Co.,Ltd.
10.27%
-0.65%
change
Passive
—
2023-06-20
Nomura Securities Co.,Ltd.
10.92%
-1.34%
change
Passive
—
2023-06-02
Nomura Securities Co.,Ltd.
12.26%
change
Passive
—
Top 10 Shareholders
Ownership DNA
Cross-Holdings Tracker 1
#
Shareholder
Shares (thou.)
% of Total
1
株式会社文野屋
2,624,700
23.11%
2
The Master Trust Bank of Japan, Ltd. (Trust Account)
日本マスタートラスト信託銀行株式会社(信託口)
739,000
6.51%
3
文野 直樹
327,419
2.88%
4
サントリー株式会社
204,000
1.80%
5
森 孝裕
180,000
1.58%
6
仲田 浩康
162,697
1.43%
7
文野 弘美
132,600
1.17%
8
イートアンド社員持株会
115,070
1.01%
9
イートアンド取引先持株会
114,600
1.01%
10
株式会社ニップン
90,000
0.79%
Domestic Nominees
6.5%
-2.5% 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
34.8%
+0.8% vs 2025
Named entities with disclosed investment intent
Shareholder
Trend
2023
2024
2025
2026
式会社文野屋
23.29%
22.16%
23.34%
23.11%
-0.23%
日本マスタートラスト信託銀行
6.62%
6.03%
7.91%
6.51%
-1.40%
文野 直樹
2.98%
2.77%
2.83%
2.88%
+0.05%
サントリー
2.01%
1.80%
1.80%
1.80%
森 孝裕
1.77%
1.59%
1.59%
1.58%
-0.01%
仲田 浩康
1.45%
1.35%
1.39%
1.43%
+0.04%
文野 弘美
1.30%
1.17%
1.17%
1.17%
イートアンド社員持株会
—
0.95%
0.97%
1.01%
+0.04%
イートアンド取引先持株会
0.99%
0.90%
0.94%
1.01%
+0.07%
式会社ニップン
NEW ENTRY
—
—
—
—
0.79%
NEW
日本カストディ銀行
last seen 2025
Exited Top 10
1.29%
1.32%
1.05%
—
JPモルガン証券
last seen 2023
Exited Top 10
1.16%
—
—
—
Concentration (HHI)
ⓘ
610
548
627
597
4 fiscal years · top-10 holders per year · >2,500 HHI = high concentration · entity-resolved
Portfolio Book Value
¥9M
+50% since 2023
Holdings
1
Trend
1 building
vs 2023
Held Company
FY2025
¥9M total
FY2023
¥6M total
Book Val ¥M
Shares
Book Val ¥M
Shares
NIPPN CORPORATION
株式会社ニップン
9
+19.7%
↑
4,584
6
3,829
M
Portfolio total
9
6
Book value in ¥M · ↓ reduced · ↑ increased vs prior year · M = mutual holding