Atom (NGO:7412) Debt-to-Equity: 1.54 (As of Mar. 2026) — 126% Above Median

Author: Vera Yuan Vera Yuan
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Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NGO:7412 Atom Corp NGO:7412
44 GF Score
Price 円395.00
GF Value 円594.92
! 2 Warning Signs
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What is Atom Debt-to-Equity?

Atom NGO:7412 44 Debt-to-Equity is 1.54 as of Mar. 2026, which is 126% above its 10-year median of 0.68. GuruFocus rates NGO:7412 with a GF Score™ of 44/100 and a GF Value™ of 円594.92. The stock has 2 warning signs investors should review. Among 318 Restaurants companies, Atom ranks worse than 76.73% on this metric.

Atom's Short-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was 円2,522 Mil. Atom's Long-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was 円3,129 Mil. Atom's Total Stockholders Equity for the quarter that ended in Mar. 2026 was 円3,681 Mil. Atom's debt to equity for the quarter that ended in Mar. 2026 was 1.54.

A high debt to equity ratio generally means that a company has been aggressive in financing its growth with debt. This can result in volatile earnings as a result of the additional interest expense.

The historical rank and industry rank for Atom's Debt-to-Equity or its related term are showing as below:

NGO:7412' s Debt-to-Equity Range Over the Past 10 Years
Min: 0.38   Med: 0.68   Max: 1.54
Current: 1.81

During the past 13 years, the highest Debt-to-Equity Ratio of Atom was 1.54. The lowest was 0.38. And the median was 0.68.

NGO:7412's Debt-to-Equity is ranked worse than
76.73% of 318 companies
in the Restaurants industry
Industry Median: 0.835 vs NGO:7412: 1.81

Atom  (NGO:7412) Debt-to-Equity Explanation

In the calculation of Debt to Equity, we use the total of Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation divided by Total Stockholders Equity. In some calculations, Total Liabilities is used to for calculation.


Be Aware

Because a company can increase its ROE % by having more financial leverage, it is important to watch the leverage ratio when investing in high ROE % companies.


Atom Debt-to-Equity Related Terms


Atom Debt-to-Equity Historical Data

* Premium members only.

The historical data trend for Atom's Debt-to-Equity can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Atom Debt-to-Equity Chart

Atom Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Debt-to-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.68 0.76 0.92 0.74 1.54

Atom Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Debt-to-Equity Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.27 1.13 1.10 1.54 1.81

NGO:7412 vs MCD, SBUX, CMG: Debt-to-Equity Comparison

For the Restaurants subindustry, Atom's Debt-to-Equity, along with its competitors' market caps and Debt-to-Equity data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Atom Debt-to-Equity vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Atom's Debt-to-Equity distribution charts can be found below:

* The bar in red indicates where Atom's Debt-to-Equity falls into.


NGO:7412
44GF Score
Atom Corp NGO:7412
Debt-to-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Atom Debt-to-Equity Calculation

Debt to Equity measures the financial leverage a company has.

Atom's Debt to Equity Ratio for the fiscal year that ended in Mar. 2026 is calculated as

Atom's Debt to Equity Ratio for the quarter that ended in Mar. 2026 is calculated as

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Debt-to-Equity →
What does a Debt-to-Equity of 1.54 mean?
Atom (NGO:7412) has a Debt-to-Equity of 1.54 as of Mar. 2026. Debt-to-Equity ratio represents the ratio of total debt to total company equity. View historical data on Atom and its competitors. This is 126% above median its historical median of 0.68. Over the past decade, Atom's Debt-to-Equity has ranged from 0.38 to 1.54. According to the industry distribution chart, Atom ranks #244 out of 318 companies in the Restaurants industry, placing it in the top 76.7%.
Is Atom's Debt-to-Equity too high?
Atom's current Debt-to-Equity of 1.54 is 126% above median its 10-year median of 0.68. Over the past 10 years, this metric has ranged from a low of 0.38 to a high of 1.54. The Restaurants industry median Debt-to-Equity is 0.84. Atom's value of 1.54 is 84.4% above this industry median. Based on the distribution chart, Atom ranks #244 out of 318 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Atom has a GF Score™ of 44/100, reflecting its overall financial health beyond just this single metric.
How does Atom's Debt-to-Equity compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Atom ranks #244 out of 318 companies for Debt-to-Equity. This places Atom in the lower half of its industry. The industry median Debt-to-Equity is 0.84. Atom's value of 1.54 is 84.4% above this benchmark. Historically, Atom's own Debt-to-Equity has ranged from 0.38 to 1.54 over the past decade. While the company's 10-year median is 0.68 vs. the industry median of 0.84, Atom has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Debt-to-Equity for a Restaurants company?
The median Debt-to-Equity among Restaurants companies is 0.84, based on 318 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-Equity significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Atom's current Debt-to-Equity of 1.54 is 84.4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Debt-to-Equity mean?
A high Debt-to-Equity can signal that a stock is expensive relative to its fundamentals. Debt-to-Equity ratio represents the ratio of total debt to total company equity. View historical data on Atom and its competitors. For the Restaurants industry, the median Debt-to-Equity is 0.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atom's current Debt-to-Equity is 1.54, which is 126% above median its own 10-year median of 0.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atom stock overvalued right now?
Atom (NGO:7412) has a current Debt-to-Equity of 1.54. The stock's GF Value™ is 円594.92, compared to a current price of 円395.00 — trading 33.6% below its estimated fair value. The current Debt-to-Equity is 1.54, which is 126% above median its 10-year median of 0.68 and 84.4% above the Restaurants industry median of 0.84. Atom's overall GF Score™ is 44/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Debt-to-Equity calculated?
Debt-to-Equity is calculated from a company's financial statements. For Atom (NGO:7412), the current Debt-to-Equity is 1.54 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Atom (NGO:7412) Overvalued in 2026?

Based on GuruFocus' analysis, Atom stock appears to be undervalued. The current stock price of 円395.00 is trading 33.6% below its estimated GF Value™ of 円594.92.

Key valuation signals for NGO:7412:

  • Debt-to-Equity: 1.54 (126% above median its 10-year median of 0.68)
  • GF Value™: 円594.92 vs. price of 円395.00 (33.6% below fair value)
  • GF Score™: 44/100 with 2 warning signs
  • Industry Position: 84.4% above the Restaurants median (#244 of 318)

No single metric tells the full story. See the NGO:7412 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Atom Business Description

Other Exchanges 7412:Japan
Address 2-2-2, Nishiki, Naka-ku, 15 Floor, Nagoya Marubeni Building, Aichi-ken, Nagoya, JPN, 460-0003
Atom Corp operates and manages of a chain of restaurants in Tohoku, North Kanto, Tokai, and Hokuriku areas. It offers sushi, grilled meat, steak, Japanese food, western food, pork cutlet, shabushabu ramen and among others. The company has four operating segments namely restaurant segment, Izakaya segment, entertainment segment and others segment which includes the provision of operation guidance to franchised stores, and others.
44GF Score

Get the complete analysis for NGO:7412

Debt-to-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円395.00
Price
円594.92
GF Value