EAT&HOLDINGS Co., Ltd. (2882) AI Stock Analysis

• Market Cap: ¥23.01B
• Dividend Yield: 0.29%
• Average Volume (3M): 13.01K
• Price to Earnings (P/E): 25.9
• Beta (1Y): 0.18
• Revenue Growth: 3.93%
• EPS Growth: N/A
• Country: JP
• Employees: 542
• Sector: Consumer Cyclical
• Sector Strength: 58
• Industry: Restaurants
• EPS (TTM): -21.01
• Shares Outstanding: 11,344,970
• 10 Day Avg. Volume: 11,250
• 30 Day Avg. Volume: 13,013
• PEG Ratio: -1.17
• Price to Book (P/B): 2.80
• Price to Sales (P/S): 0.00
• P/FCF Ratio: -9.54
• 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: 64 Neutral
• Price Target: ¥2,198.00 ▲(8.38%Upside)

EAT&HOLDINGS Co., Ltd. shows promising financial performance with a return to profitability and stable balance sheet, though cash flow management remains a concern due to high capital expenditures. Technical indicators suggest a neutral to slightly positive market sentiment. Valuation metrics indicate the stock may be overvalued, with a modest dividend yield. The company should focus on improving cash flow sustainability while maintaining growth momentum.

EAT&HOLDINGS Co., Ltd. Business Overview & Revenue Model

Company Description

EAT&HOLDINGS Co., Ltd. (2882) is a diversified Japanese company engaged in the food service and retail sectors. The company primarily focuses on the management and operation of restaurants, catering services, and food retail outlets, offering a wide range of culinary experiences and products to its customers. EAT&HOLDINGS is known for its commitment to quality and innovation in the food industry, providing both traditional and contemporary dining options.

How the Company Makes Money

EAT&HOLDINGS Co., Ltd. generates revenue through several key streams within the food service and retail sectors. The company earns income from operating its own branded restaurants, where it offers a variety of cuisines to attract a broad customer base. Additionally, it engages in franchise operations, licensing its brand and business model to franchisees, which provides a steady income from franchise fees and royalties. The company also runs catering services for events and corporate clients, adding another layer to its revenue model. Furthermore, EAT&HOLDINGS capitalizes on food retail by selling food products and ready-to-eat meals through its outlets and partnerships with grocery stores. To enhance its earnings, the company actively seeks strategic partnerships and collaborations within the food industry, aiming to expand its market reach and tap into new customer segments.

EAT&HOLDINGS Co., Ltd. Financial Statement Overview

Summary

EAT&HOLDINGS Co., Ltd. demonstrates a positive growth trajectory with improvements in revenue and profitability, returning from losses to gains. The balance sheet is stable but highlights the need for cautious debt management. Cash flow metrics show operational strength but also highlight the challenge of sustaining free cash flow amidst high capital expenditures. Overall, the company is on a solid path but should focus on improving cash flow sustainability and managing leverage.

Income Statement

EAT&HOLDINGS Co., Ltd. has shown consistent revenue growth over the past years, with a notable increase from 2024 to 2025. Gross profit margins have been stable, and the company transitioned from a net loss in 2024 to a net profit in 2025, indicating improved cost management and operational efficiency. Although EBIT and EBITDA margins are reasonable, they suggest room for enhancement in operational profitability.

Balance Sheet

The balance sheet reflects a stable equity base, with a moderate debt-to-equity ratio that suggests manageable leverage levels. Return on Equity has improved as the company returned to profitability, indicating more efficient use of shareholder equity. However, the equity ratio indicates a significant reliance on liabilities, which could pose risks if not managed carefully.

Cash Flow

Cash flow from operations has been positive, showing a healthy conversion of net income into cash. However, persistent negative free cash flow due to high capital expenditures is a concern, indicating substantial reinvestment into the business which needs to be justified by future growth. The company has improved its operating cash flow to net income ratio, showcasing better cash management.

Breakdown
TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement		Total Revenue
36.31B	37.34B	35.92B	33.03B	30.88B	28.32B
	Gross Profit
15.15B	15.57B	14.33B	13.38B	12.58B	11.15B
	EBIT
1.12B	1.09B	1.04B	915.00M	834.00M	282.42M
	EBITDA
2.20B	3.01B	1.38B	1.88B	2.23B	996.80M
	Net Income Common Stockholders
594.00M	888.00M	-106.00M	385.00M	773.00M	-220.64M
Balance Sheet		Cash, Cash Equivalents and Short-Term Investments
1.29B	2.32B	2.62B	1.56B	1.62B	1.39B
	Total Assets
30.13B	29.15B	25.60B	23.13B	20.51B	20.43B
	Total Debt
6.95B	7.49B	6.19B	5.97B	3.64B	3.91B
	Net Debt
5.66B	5.16B	3.57B	4.41B	2.02B	2.52B
	Total Liabilities
18.96B	18.20B	15.42B	15.00B	12.71B	13.30B
	Stockholders Equity
11.16B	10.94B	10.13B	8.10B	7.80B	7.11B
Cash Flow		Free Cash Flow
0.00	-591.00M	-1.29B	-2.38B	611.00M	-943.39M
	Operating Cash Flow
0.00	3.76B	2.08B	1.27B	2.51B	655.42M
	Investing Cash Flow
0.00	-5.18B	-3.41B	-3.63B	-1.92B	-17.39M
	Financing Cash Flow
0.00	1.11B	2.39B	2.27B	-396.00M	-191.03M

EAT&HOLDINGS Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 2028.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2882, the sentiment is Neutral. The current price of 2028 is below the 20-day moving average (MA) of 2029.15, below the 50-day MA of 2048.02, and below the 200-day MA of 2081.72, indicating a neutral trend. The MACD of -5.63 indicates Negative momentum. The RSI at 52.72 is Neutral, neither overbought nor oversold. The STOCH value of 68.54 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:2882.

EAT&HOLDINGS Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
7678	78 Outperform	¥23.12B	38.90		―	―	―
3073	69 Neutral	¥25.40B	11.06		―	4.04%	-28.64%
9979	68 Neutral	¥23.82B	20.03		1.06%	4.87%	-12.32%
2882	64 Neutral	¥23.01B	25.90		0.29%	3.93%	―
Sector *	62 Neutral	$6.88B	11.07	2.77%	4.28%	2.67%	-24.94%
3178	60 Neutral	¥23.73B	22.05		0.81%	1.92%	14.66%
9850	50 Neutral	¥22.19B	34.18		0.62%	13.61%	-40.79%

EAT&HOLDINGS Co., Ltd. Corporate Events

EAT&HOLDINGS Issues New Shares for Director Remuneration

EAT&HOLDINGS Co., Ltd. has announced the issuance of new shares as part of a restricted share-based remuneration plan for its directors, excluding outside directors. This initiative aims to align the interests of the directors with shareholders and enhance corporate value. The issuance involves 13,610 common shares at 2,034 yen per share, totaling 27,682,740 yen, and is intended to motivate directors by providing them with a stake in the company’s success.

EAT&HOLDINGS Completes Restoration of Kanto Plant

EAT&HOLDINGS Co., Ltd. announced the full restoration of its Kanto 1st Plant, which was damaged by a fire in December 2023. The restoration, completed in April 2025, resolves previous supply shortages that significantly impacted the company’s business performance, allowing for the resumption of full production capacity.

EAT&HOLDINGS Reports Extraordinary Loss in Q4

EAT&HOLDINGS Co., Ltd. has reported an extraordinary impairment loss of 161 million yen for the fourth quarter of the fiscal year ended February 28, 2025. This loss, related to the reduction in book value of non-current assets in its restaurant business, has been accounted for in the company’s consolidated financial results, potentially impacting its financial performance and stakeholder interests.