Earnings quality
Compare earnings and operating cash flow for earnings quality.
Ichibanya Co., Ltd.
Ticker 7630 · 🇯🇵 Japan · Consolidated IFRS · amounts in yen
Filed 2026-05-28 · Period end 2026-02-28
Takeaway
Worth trackingSales and operating profit both moved in a healthier direction.
operating margin is 7.2%.
Sales and operating profit moved together — keep watching margins and whether the trend persists next period.
ActionWorth tracking
OP margin7.2%
Equity ratio—
Last priceJPY 1,084
Trailing P/E—
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
株式会社壱番屋 is a Japanese listed company with financial statements filed on EDINET. A detailed English business summary was not auto-extracted from this filing.
Compare trends
No phone/email found in this filing · Filing date 2026-05-28
Financial statements
Income statement
| Account | FY2025 (ended Feb 28, 2025) | FY2026 (ended Feb 28, 2026) |
|---|---|---|
| Revenue | ¥61.0B | ¥65.5B |
| Cost of sales* | ¥30.5B | ¥33.0B |
| Gross profit | ¥30.5B | ¥32.6B |
| Operating profit (loss) | ¥4.9B | ¥4.7B |
| Finance income | — | — |
| Finance costs | — | — |
| Income tax expense | ¥1.5B | ¥1.3B |
| Profit (loss) | ¥3.2B | ¥2.6B |
| Profit (loss) attributable to owners | ¥3.2B | ¥2.6B |
| Basic EPS (¥) | — | — |
Balance sheet
| Account | FY2025 (ended Feb 28, 2025) | FY2026 (ended Feb 28, 2026) |
|---|---|---|
| Cash and cash equivalents | ¥15.3B | ¥13.0B |
| Current assets | ¥21.4B | ¥19.9B |
| Non-current assets | ¥25.1B | ¥28.2B |
| Total assets | ¥46.6B | ¥48.2B |
| Short-term borrowings | — | — |
| Current liabilities | ¥7.4B | ¥8.5B |
| Non-current liabilities* | ¥6.6B | ¥6.8B |
| Total liabilities | ¥14.0B | ¥15.3B |
| Equity attributable to owners | — | — |
| Total equity | — | — |
Cash flow statement
| Account | FY2025 (ended Feb 28, 2025) | FY2026 (ended Feb 28, 2026) |
|---|---|---|
| Cash flows from operating activities | ¥5.3B | ¥5.6B |
| Cash flows from investing activities | — | — |
| Cash flows from financing activities | -¥2.9B | -¥2.9B |
| Net increase (decrease) in cash | -¥443.0M | -¥2.2B |
| Cash at end of period | ¥15.3B | ¥13.0B |
Five-year trends
Key metrics
| Metric | Trend | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|
| Revenue | ¥45.0B | ¥48.3B | ¥55.1B | ¥61.0B | ¥65.5B | |
| Operating profit | ¥4.2B | ¥4.0B | ¥5.0B | ¥5.2B | ¥5.0B | |
| Profit to owners | — | — | — | ¥3.2B | ¥2.6B | |
| Total assets | ¥42.5B | ¥42.4B | ¥44.3B | ¥46.6B | ¥48.2B | |
| Cash & equivalents | — | — | ¥15.7B | ¥15.3B | ¥13.0B | |
| Owners’ equity | ¥30.6B | ¥30.9B | ¥31.4B | ¥32.6B | ¥32.9B |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Constructive
Sales and operating profit both moved in a healthier direction.
On the income statement, revenue moved from ¥61.0B to ¥65.5B (▲ +7.4%), so the top line did not break. Gross profit only slipped from ¥30.5B to ¥32.6B, while operating profit swung from ¥4.9B to ¥4.7B — the damage is concentrated below gross profit.
Cash tells a different story than earnings. Operating cash flow was still ¥5.6B (prior ¥5.3B), and cash on the balance sheet rose to ¥13.0B from ¥15.3B. When profits collapse but operating cash stays positive, read the notes for impairments and other non-cash charges before assuming the business stopped generating cash.
The balance sheet got heavier on leverage. Total liabilities rose to ¥15.3B while owners’ equity fell to —. ROE moved from 10.1% to 8.0%, and the equity ratio from 68.8% to 67.0%. Employee count is 1,298 vs 1,235 a year earlier.
Liquidity & leverage
Short-term borrowing levels look more stable year over year.
Capital buffer
Owners’ equity ratio fell from 68.8% to 67.0%; the balance sheet absorbed a heavy loss year.
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Source: EDINET S100Y73F
(株式会社壱番屋), period end 2026-02-28.