Garden Co (TSE:274A) EBIT: 円1,078 Mil (TTM As of Feb. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
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.

TSE:274A Garden Co Ltd TSE:274A
15 GF Score
Price 円2,302.00
! 5 Warning Signs
View Full Analysis

What is Garden Co EBIT?

Garden Co TSE:274A +0.88% 15 EBIT is 円1,078 Mil as of Feb. 2026. GuruFocus rates TSE:274A with a GF Score™ of 15/100. The stock has 5 warning signs investors should review.

Garden Co's earnings before interest and taxes (EBIT) for the six months ended in Feb. 2026 was 円276 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Feb. 2026 was 円1,078 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Garden Co's annualized ROC % for the quarter that ended in Feb. 2026 was 7.59%. Garden Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was 25.50%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Garden Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was 8.05%.


Garden Co  (TSE:274A) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Garden Co's annualized ROC % for the quarter that ended in Feb. 2026 is calculated as:

ROC % (Q: Feb. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Aug. 2025 ) + Invested Capital (Q: Feb. 2026 ))/ count )
=993.812 * ( 1 - 41.96% )/( (7141.52 + 8052.179)/ 2 )
=576.8084848/7596.8495
=7.59 %

where

Invested Capital(Q: Aug. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=18083.408 - 1517.178 - ( 12456.766 - max(0, 4266.748 - 13691.458+12456.766))
=7141.52

Invested Capital(Q: Feb. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=17291.109 - 1406.024 - ( 10681.634 - max(0, 4038.598 - 11871.504+10681.634))
=8052.179

Note: The Operating Income data used here is two times the semi-annual (Feb. 2026) data.

2. Joel Greenblatt's definition of Return on Capital:

Garden Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Feb. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Aug. 2025  Q: Feb. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=552.834/( ( (2161.671 + max(-743.389, 0)) + (2175.038 + max(-570.676, 0)) )/ 2 )
=552.834/( ( 2161.671 + 2175.038 )/ 2 )
=552.834/2168.3545
=25.50 %

where Working Capital is:

Working Capital(Q: Aug. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(677.941 + 62.213 + 462.032) - (1517.178 + 0 + 428.397)
=-743.389

Working Capital(Q: Feb. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(603.407 + 80.072 + 489.754) - (1406.024 + 0 + 337.885)
=-570.676

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Feb. 2026) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Garden Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Feb. 2026 )
=1078.476/13400.793
=8.05 %

* 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.


Garden Co EBIT Related Terms


Garden Co EBIT Historical Data

* Premium members only.

The historical data trend for Garden Co's EBIT 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.

Garden Co EBIT Chart

Garden Co Annual Data
Trend Feb23 Feb24 Feb25 Feb26
EBIT
499.99 1,603.37 1,640.71 1,078.48

Garden Co Semi-Annual Data
Feb23 Feb24 Aug24 Feb25 Aug25 Feb26
EBIT Get a 7-Day Free Trial 0.00 1,033.40 607.31 802.06 276.42

TSE:274A vs MCD, SBUX, YUM: EBIT Comparison

For the Restaurants subindustry, Garden Co's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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.


Garden Co EV-to-EBIT vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Garden Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Garden Co's EV-to-EBIT falls into.


TSE:274A
15GF Score
Garden Co Ltd TSE:274A
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Garden Co EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Feb. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円1,078 Mil.

* 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 EBIT →
What does a EBIT of 円1,078 Mil mean?
Garden Co (TSE:274A) has a EBIT of 円1,078 Mil as of Feb. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Garden Co.
Is Garden Co's EBIT too high?
Garden Co's current EBIT is 円1,078 Mil. Overall, Garden Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Garden Co's EBIT compare to MCD and SBUX?
Garden Co's EBIT of 円1,078 Mil can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT for a Restaurants company?
A good EBIT depends on the Restaurants industry context. However, EBIT should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Garden Co. Garden Co's current EBIT is 円1,078 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Garden Co stock overvalued right now?
Garden Co (TSE:274A) has a current EBIT of 円1,078 Mil. The current EBIT is 円1,078 Mil. Garden Co's overall GF Score™ is 15/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT calculated?
EBIT is calculated from a company's financial statements. For Garden Co (TSE:274A), the current EBIT is 円1,078 Mil as of Feb. 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.

Garden Co Business Description

Address 2-8-8 Shinjuku, Shinjuku-ku, Tokyo, JPN, 160-0022
Garden Co Ltd is engaged in restaurant operations, including brands such as Ichikakuya and Yamashita Honki Udon, and utilizing merger & Acquisition strategies to expand portfolio.
15GF Score

Get the complete analysis for TSE:274A

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

円2,302.00
Price