And Factory (TSE:7035) Goodwill: 円31 Mil (As of Feb. 2026)


TSE:7035 And Factory Inc TSE:7035
59 GF Score
Price 円245.00
GF Value 円209.89
Valuation Modestly Overvalued
! 7 Warning Signs
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What is And Factory Goodwill?

And Factory TSE:7035 +0.41% 59 Goodwill is 円31 Mil as of Feb. 2026. GuruFocus rates TSE:7035 with a GF Score™ of 59/100 and a GF Value™ of 円209.89 (Modestly Overvalued). The stock has 7 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. And Factory's goodwill for the quarter that ended in Feb. 2026 was 円31 Mil.


And Factory  (TSE:7035) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

And Factory's Goodwill-to-Asset Ratio for the fiscal year that ended in Aug. 2025 is calculated as

Goodwill-to-Asset (A: Aug. 2025 )=Goodwill/Total Assets
=38.882/2020.456
=0.02

And Factory's Goodwill-to-Asset Ratio for the quarter that ended in Feb. 2026 is calculated as

Goodwill-to-Asset (Q: Feb. 2026 )=Goodwill/Total Assets
=31/1727
=0.02

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


And Factory Goodwill Related Terms


And Factory Goodwill Historical Data

* Premium members only.

The historical data trend for And Factory's Goodwill 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.

And Factory Goodwill Chart

And Factory Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Goodwill
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 38.88

And Factory Semi-Annual Data
Aug16 Aug17 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Goodwill 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 0.00 0.00 43.74 38.88 31.00
TSE:7035
59GF Score
And Factory Inc TSE:7035
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
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And Factory Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of 円31 Mil mean?
And Factory (TSE:7035) has a Goodwill of 円31 Mil as of Feb. 2026. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on And Factory and its competitors.
Is And Factory's Goodwill too high?
And Factory's current Goodwill is 円31 Mil. Overall, And Factory has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does And Factory's Goodwill compare to UBER and SHOP?
And Factory's Goodwill of 円31 Mil can be compared against companies in the Software industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill for a Software company?
A good Goodwill depends on the Software industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on And Factory and its competitors. And Factory's current Goodwill is 円31 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is And Factory stock overvalued right now?
Based on GuruFocus' analysis, And Factory (TSE:7035) is currently considered Modestly Overvalued. The stock's GF Value™ is 円209.89, compared to a current price of 円245.00 — trading 16.7% above its estimated fair value. The current Goodwill is 円31 Mil. And Factory's overall GF Score™ is 59/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For And Factory (TSE:7035), the current Goodwill is 円31 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.

Is And Factory (TSE:7035) Overvalued in 2026?

Based on GuruFocus' analysis, And Factory stock appears to be overvalued. The current stock price of 円245.00 is trading 16.7% above its estimated GF Value™ of 円209.89. GuruFocus considers And Factory to be Modestly Overvalued.

Key valuation signals for TSE:7035:

  • Goodwill: 円31 Mil
  • GF Value™: 円209.89 vs. price of 円245.00 (16.7% above fair value)
  • GF Score™: 59/100 with 7 warning signs

No single metric tells the full story. See the TSE:7035 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


And Factory Business Description

Address 3-6-28 Aobadai, Meguro-ku, Sumitomo Realty Aobadai Tower 1st & 2nd Floor, Tokyo, JPN, 153-0042
And Factory Inc is a Japan-based software company. Its business activities are divided into two divisions including smartphone app and Internet of Things (IoT) business division. The company is engaged in developing various applications that connect users and services. It mainly develops tool-based applications, game strategy bulletin board applications, and manga applications.
59GF Score

Get the complete analysis for TSE:7035

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

円245.00
Price
円209.89
GF Value