And Factory (TSE:7035) Other Operating Expense: 円1,513 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:7035 And Factory Inc TSE:7035
58 GF Score
Price 円257.00
GF Value 円197.13
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is And Factory Other Operating Expense?

And Factory TSE:7035 +0.78% 58 Other Operating Expense is 円1,513 Mil as of Feb. 2026. GuruFocus rates TSE:7035 with a GF Score™ of 58/100 and a GF Value™ of 円197.13 (Modestly Overvalued). The stock has 5 warning signs investors should review.

And Factory's Other Operating Expense for the three months ended in Feb. 2026 was 円362 Mil. Its Other Operating Expense for the trailing twelve months (TTM) ended in Feb. 2026 was 円1,513 Mil.

And Factory's quarterly Other Operating Expense declined from Aug. 2025 (円419 Mil) to Nov. 2025 (円374 Mil) and declined from Nov. 2025 (円374 Mil) to Feb. 2026 (円362 Mil).

And Factory's annual Other Operating Expense increased from Aug. 2023 (円1,615 Mil) to Aug. 2024 (円1,709 Mil) but then declined from Aug. 2024 (円1,709 Mil) to Aug. 2025 (円1,656 Mil).

And Factory Other Operating Expense Historical Data

* Premium members only.

The historical data trend for And Factory's Other Operating Expense 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 Other Operating Expense Chart

And Factory Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Other Operating Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,754.50 1,559.45 1,615.26 1,709.43 1,655.96

And Factory Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
Other Operating Expense 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 391.64 419.32 374.00 362.00 358.00
TSE:7035
58GF Score
And Factory Inc TSE:7035
Other Operating Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

And Factory Other Operating Expense Calculation

GuruFocus uses a standardized financial statement format for all companies. For non-financial companies, GuruFocus lists Selling, General, & Admin. Expense, , Research & Development, and Other Operating Expense under the "Total Operating Expense" section.

Other Operating Expense sometimes includes:
Restructuring, and merger
Acquisition related and other
Litigation settlement charge
Other (too numerous to list)

Some companies can and do choose to report each of these items separately. Yet, there are a variety of Other Operating Expense which are simply too numerous to list.

Other Operating Expense 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1,513 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.

What does a Other Operating Expense of 円1,513 Mil mean?
And Factory (TSE:7035) has a Other Operating Expense of 円1,513 Mil as of Feb. 2026. Other operating expenses that a company records on its income statement. View historical data on And Factory and its competitors.
Is And Factory's Other Operating Expense too high?
And Factory's current Other Operating Expense is 円1,513 Mil. Overall, And Factory has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does And Factory's Other Operating Expense compare to QH and SHOP?
And Factory's Other Operating Expense of 円1,513 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 Other Operating Expense for a Software company?
A good Other Operating Expense depends on the Software industry context. However, Other Operating Expense 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 Other Operating Expense mean?
A high Other Operating Expense can signal that a stock is expensive relative to its fundamentals. Other operating expenses that a company records on its income statement. View historical data on And Factory and its competitors. And Factory's current Other Operating Expense is 円1,513 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197.13, compared to a current price of 円257.00 — trading 30.4% above its estimated fair value. The current Other Operating Expense is 円1,513 Mil. And Factory's overall GF Score™ is 58/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Operating Expense calculated?
Other Operating Expense is calculated from a company's financial statements. For And Factory (TSE:7035), the current Other Operating Expense is 円1,513 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257.00 is trading 30.4% above its estimated GF Value™ of 円197.13. GuruFocus considers And Factory to be Modestly Overvalued.

Key valuation signals for TSE:7035:

  • Other Operating Expense: 円1,513 Mil
  • GF Value™: 円197.13 vs. price of 円257.00 (30.4% above fair value)
  • GF Score™: 58/100 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.
58GF Score

Get the complete analysis for TSE:7035

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

円257.00
Price
円197.13
GF Value