KAPPA.CREATE CO.,LTD.

7421 カッパ・クリエイト株式会社

Restaurants · Prime · TSE: Disclosed

PRICE: ¥1,445 · MKT CAP: ¥71.3B · P/E: — · P/B: 6.98x · DIV YIELD: 0.3%

PRICE — 5Y

Characteristics & Business Summary

Kappa Create Co., Ltd. engages in the management of restaurants in Japan. The company operates through two reportable segments: Conveyor belt Sushi Business and Delicatessen Business. It also involved in processing and selling food products. Kappa Create Co...

Income Statement Highlights (¥ Million, except EPS/DPS in ¥)

Fiscal Period	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	Forecast
Net Sales	64,881	67,206	70,437	72,196	73,208	73,193	79,840
Operating Profit	-1,572	-2,113	-1,102	1,693	1,433	532	1,366
Ordinary Profit	-1,472	-1,889	-1,102	1,716	1,467	592	—
Net Profit	-1,149	736	-3,041	1,396	1,032	-394	936
EPS	¥-23	¥15	¥-62	¥28	¥21	¥-8	—
DPS	¥0	¥0	¥0	¥5	¥5	¥0	—

Balance Sheet & Valuation Highlights

Total Assets ¥29B

Net Assets (Equity) ¥10B

Equity Ratio 35.2%

ROE (Return on Equity) -3.9%

Cash & Equivalents ¥6B

Interest-Bearing Debt ¥6B

Capital Expenditure (CapEx) ¥2B

Depreciation & Amort. ¥2B

Major Shareholders

1. 株式会社ＳＰＣカッパ 50.5%
2. The Master Trust Bank of Japan, Ltd. (Trust Account) 6.4%
3. Custody Bank of Japan, Ltd. (Trust Account) 0.8%
4. カッパ・クリエイト従業員持株会 0.5%
5. Custody Bank of Japan, Ltd. (Trust Account) 0.5%
6. JPMorgan Chase Bank, N.A. 0.4%
7. BNY Mellon (Nominee) 0.2%
8. Custody Bank of Japan, Ltd. (Trust Account) 0.2%
9. ＢＮＰＰＡＲＩＢＡＳＮＥＷＹＯＲＫＢＲＡＮＣＨ－ＰＲＩＭＥＢＲＯＫＥＲＡＧＥＣＬＥＡＲＡＮＣＥＡＣＣＯＵＮＴ（常任代理人香港上海銀行東京支店カストディ業務部） 0.1%
10. Nomura Trust and Banking Co., Ltd. 0.1%

Activist Activity

No large shareholder activist campaigns detected.

Historical Per-Share Data & Valuation Ratios

Per Share Metric	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	Forecast
Revenues per share	¥1,315	¥1,362	¥1,428	¥1,463	¥1,483	¥1,483	—
FCF/Share	¥-22	¥34	¥27	¥23	¥44	¥13	—
EPS	¥-23	¥15	¥-62	¥28	¥21	¥-8	—
DPS	¥0	¥0	¥0	¥5	¥5	¥0	—
Capital Spending per share	¥11	¥18	¥24	¥49	¥34	¥38	—
Book Value per share	¥222	¥237	¥175	¥204	¥220	¥207	—
Common Shares Outstanding	49M	49M	49M	49M	49M	—	—

Financial Aggregates & Margins

Financial Aggregate	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	Forecast
Revenues (Net Sales)	¥65B	¥67B	¥70B	¥72B	¥73B	¥73B	¥80B
Operating Margin (%)	-2.4%	-3.1%	-1.6%	2.3%	2.0%	0.7%	1.7%
Net Profit (owners)	¥-1B	¥1B	¥-3B	¥1B	¥1B	¥-0B	¥1B
Net Profit Margin (%)	-1.8%	1.1%	-4.3%	1.9%	1.4%	-0.5%	1.2%
Working Capital	¥-7B	¥-5B	¥-8B	¥-7B	¥-7B	¥-7B	—
Total Debt (Interest-bearing)	¥7B	¥8B	¥6B	¥7B	¥7B	¥6B	—
Net Worth (Common Equity)	¥11B	¥12B	¥9B	¥10B	¥11B	¥10B	—
Return on Total Assets (ROA)	-3.6%	2.3%	-10.5%	4.6%	3.3%	-1.4%	—
Return on Common Equity (ROE)	-10.5%	6.3%	-35.2%	13.9%	9.5%	-3.9%	—

Business Summary & Analysis

Capital Strategy Targets

No active capital policy disclosure records found.