And Factory (TSE:7035) Operating Income: 円-146 Mil (TTM As of Feb. 2026)

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TSE:7035 And Factory Inc TSE:7035
63 GF Score
Price 円255.00
GF Value 円197.14
Valuation Modestly Overvalued
! 5 Warning Signs
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What is And Factory Operating Income?

And Factory TSE:7035 +1.19% 63 Operating Income is 円-146 Mil as of Feb. 2026. GuruFocus rates TSE:7035 with a GF Score™ of 63/100 and a GF Value™ of 円197.14 (Modestly Overvalued). The stock has 5 warning signs investors should review.

And Factory's Operating Income for the three months ended in Feb. 2026 was 円-17 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Feb. 2026 was 円-146 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. And Factory's Operating Income for the three months ended in Feb. 2026 was 円-17 Mil. And Factory's Revenue for the three months ended in Feb. 2026 was 円725 Mil. Therefore, And Factory's Operating Margin % for the quarter that ended in Feb. 2026 was -2.34%.

And Factory's 5-Year average Growth Rate for Operating Margin % was 0.00% per year.

Operating Income or EBIT is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. And Factory's annualized ROC % for the quarter that ended in Feb. 2026 was -19.43%. And Factory's annualized ROC (Joel Greenblatt) % for the quarter that ended in Feb. 2026 was -14,400.00%.


And Factory  (TSE:7035) Operating Income Explanation

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

And Factory'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: Nov. 2025 ) + Invested Capital (Q: Feb. 2026 ))/ count )
=-68 * ( 1 - 0% )/( (363 + 337)/ 2 )
=-68/350
=-19.43 %

where

Note: The Operating Income data used here is four times the quarterly (Feb. 2026) data.

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

And Factory'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: Nov. 2025  Q: Feb. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-72/( ( (0 + max(-221, 0)) + (1 + max(-105, 0)) )/ 2 )
=-72/( ( 0 + 1 )/ 2 )
=-72/0.5
=-14,400.00 %

where Working Capital is:

Working Capital(Q: Nov. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(467 + 26 + 15) - (641 + 0 + 88)
=-221

Working Capital(Q: Feb. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(450 + 35 + 7) - (578 + 0 + 19)
=-105

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Feb. 2026) EBIT data.

3. Operating Income is also linked to Operating Margin %:

And Factory's Operating Margin % for the quarter that ended in Feb. 2026 is calculated as:

Operating Margin %=Operating Income (Q: Feb. 2026 )/Revenue (Q: Feb. 2026 )
=-17/725
=-2.34 %

* 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.

4. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Operating Income growth rate using Operating Income per share data.


Be Aware

Compared with a company's EBITDA margin, Operating Margin can be manipulated by adjusting the rate of depreciation, depletion and amortization (DDA).

If a company is facing competition, its Operating Margin may decline. Often the Operating Margin declines well before the company's revenue or even profit decline. Therefore, Operating Margin is a very important indicator of whether the company is facing problems.

For instance, by 2012, Nokia (NOK)'s problems were well known and its stock had lost more than 90% of its market value since 2007. But Nokia's Operating Margin had already been in decline since 2002, although its earnings per share were still rising. Investors who paid attention to Operating Margin would have avoided this huge loss. The same can be said for Research-in-Motion (RIMM).

Therefore, Operating Margin is a very important screening filter for GuruFocus. GuruFocus's Buffett-Munger screener requires that the profit margin is either consistent or expanding. The Model Portfolio of the Buffett-Munger screener has outperformed the market every year since inception in 2009.


And Factory Operating Income Related Terms


And Factory Operating Income Historical Data

* Premium members only.

The historical data trend for And Factory's Operating Income 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 Operating Income Chart

And Factory Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Operating Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only -83.57 66.08 146.09 -317.53 -270.05

And Factory Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
Operating Income 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 -47.67 -100.39 -73.00 -17.00 44.00
TSE:7035
63GF Score
And Factory Inc TSE:7035
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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And Factory Operating Income Calculation

Operating Income, is the profit a company earned through operations. All expenses, including cash expenses such as cost of goods sold (COGS), research & development, wages, and non-cash expenses, such as depreciation, depletion and amortization, have been deducted from the sales.

Operating Income for the trailing twelve months (TTM) ended in Feb. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-146 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 Operating Income →
What does a Operating Income of 円-146 Mil mean?
And Factory (TSE:7035) has a Operating Income of 円-146 Mil as of Feb. 2026. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on And Factory and its competitors.
Is And Factory's Operating Income too high?
And Factory's current Operating Income is 円-146 Mil. Overall, And Factory has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does And Factory's Operating Income compare to QH and SHOP?
And Factory's Operating Income of 円-146 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 Operating Income for a Software company?
A good Operating Income depends on the Software industry context. However, Operating Income 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 Operating Income mean?
A high Operating Income can signal that a stock is expensive relative to its fundamentals. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on And Factory and its competitors. And Factory's current Operating Income is 円-146 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197.14, compared to a current price of 円255.00 — trading 29.3% above its estimated fair value. The current Operating Income is 円-146 Mil. And Factory's overall GF Score™ is 63/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Operating Income calculated?
Operating Income is calculated from a company's financial statements. For And Factory (TSE:7035), the current Operating Income is 円-146 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255.00 is trading 29.3% above its estimated GF Value™ of 円197.14. GuruFocus considers And Factory to be Modestly Overvalued.

Key valuation signals for TSE:7035:

  • Operating Income: 円-146 Mil
  • GF Value™: 円197.14 vs. price of 円255.00 (29.3% above fair value)
  • GF Score™: 63/100 with 5 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.
63GF Score

Get the complete analysis for TSE:7035

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

円255.00
Price
円197.14
GF Value