Garden Co (TSE:274A) ROE %: 3.33% (As of Feb. 2026) — 85% Below Median

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TSE:274A Garden Co Ltd TSE:274A
15 GF Score
Price 円2,302.00
! 5 Warning Signs
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What is Garden Co ROE %?

Garden Co TSE:274A +0.88% 15 ROE % is 3.33% as of Feb. 2026, which is 85% below its 10-year median of 22.21. GuruFocus rates TSE:274A with a GF Score™ of 15/100. The stock has 5 warning signs investors should review. Among 343 Restaurants companies, Garden Co ranks better than 53.06% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Garden Co's annualized net income for the quarter that ended in Feb. 2026 was 円258 Mil. Garden Co's average Total Stockholders Equity over the quarter that ended in Feb. 2026 was 円7,755 Mil. Therefore, Garden Co's annualized ROE % for the quarter that ended in Feb. 2026 was 3.33%.

The historical rank and industry rank for Garden Co's ROE % or its related term are showing as below:

TSE:274A' s ROE % Range Over the Past 10 Years
Min: 8   Med: 22.21   Max: 60.64
Current: 8

During the past 4 years, Garden Co's highest ROE % was 60.64%. The lowest was 8.00%. And the median was 22.21%.

TSE:274A's ROE % is ranked better than
53.06% of 343 companies
in the Restaurants industry
Industry Median: 6.56 vs TSE:274A: 8.00

Garden Co  (TSE:274A) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Feb. 2026 )
=Net Income/Total Stockholders Equity
=258.49/7754.6665
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(258.49 / 18144.48)*(18144.48 / 17687.2585)*(17687.2585 / 7754.6665)
=Net Margin %*Asset Turnover*Equity Multiplier
=1.42 %*1.0259*2.2809
=ROA %*Equity Multiplier
=1.46 %*2.2809
=3.33 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Feb. 2026 )
=Net Income/Total Stockholders Equity
=258.49/7754.6665
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (258.49 / 445.368) * (445.368 / 993.812) * (993.812 / 18144.48) * (18144.48 / 17687.2585) * (17687.2585 / 7754.6665)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.5804 * 0.4481 * 5.48 % * 1.0259 * 2.2809
=3.33 %

Note: The net income data used here is two times the semi-annual (Feb. 2026) net income data. The Revenue data used here is two times the semi-annual (Feb. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Garden Co ROE % Related Terms


Garden Co ROE % Historical Data

* Premium members only.

The historical data trend for Garden Co's ROE % 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 ROE % Chart

Garden Co Annual Data
Trend Feb23 Feb24 Feb25 Feb26
ROE %
20.88 60.64 23.54 8.00

Garden Co Semi-Annual Data
Feb23 Feb24 Aug24 Feb25 Aug25 Feb26
ROE % Get a 7-Day Free Trial 0.00 51.34 21.88 12.60 3.33

TSE:274A vs MCD, SBUX, YUM: ROE % Comparison

For the Restaurants subindustry, Garden Co's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Garden Co's ROE % distribution charts can be found below:

* The bar in red indicates where Garden Co's ROE % falls into.


TSE:274A
15GF Score
Garden Co Ltd TSE:274A
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Garden Co ROE % Calculation

Garden Co's annualized ROE % for the fiscal year that ended in Feb. 2026 is calculated as

ROE %=Net Income (A: Feb. 2026 )/( (Total Stockholders Equity (A: Feb. 2025 )+Total Stockholders Equity (A: Feb. 2026 ))/ count )
=625.805/( (7953.601+7695.997)/ 2 )
=625.805/7824.799
=8.00 %

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

ROE %=Net Income (Q: Feb. 2026 )/( (Total Stockholders Equity (Q: Aug. 2025 )+Total Stockholders Equity (Q: Feb. 2026 ))/ count )
=258.49/( (7813.336+7695.997)/ 2 )
=258.49/7754.6665
=3.33 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is two times the semi-annual (Feb. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 3.33% mean?
Garden Co (TSE:274A) has a ROE % of 3.33% as of Feb. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Garden Co and its competitors. This is 85% below median its historical median of 22.21. Over the past decade, Garden Co's ROE % has ranged from 8.00 to 60.64. According to the industry distribution chart, Garden Co ranks #161 out of 343 companies in the Restaurants industry, placing it in the top 46.9%.
Is Garden Co's ROE % too high?
Garden Co's current ROE % of 3.33% is 85% below median its 10-year median of 22.21. Over the past 10 years, this metric has ranged from a low of 8.00 to a high of 60.64. The Restaurants industry median ROE % is 6.56. Garden Co's value of 3.33% is 49.2% below this industry median. Based on the distribution chart, Garden Co ranks #161 out of 343 companies in the Restaurants industry, which is above the industry midpoint. 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 ROE % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Garden Co ranks #161 out of 343 companies for ROE %. This puts Garden Co in the upper half of its industry. The industry median ROE % is 6.56. Garden Co's value of 3.33% is 49.2% below this benchmark. Historically, Garden Co's own ROE % has ranged from 8.00 to 60.64 over the past decade. While the company's 10-year median is 22.21 vs. the industry median of 6.56, Garden Co has consistently been below 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 ROE % for a Restaurants company?
The median ROE % among Restaurants companies is 6.56, based on 343 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Garden Co's current ROE % of 3.33% is 49.2% below 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Garden Co and its competitors. For the Restaurants industry, the median ROE % is 6.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Garden Co's current ROE % is 3.33%, which is 85% below median its own 10-year median of 22.21. 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 ROE % of 3.33%. The current ROE % is 3.33%, which is 85% below median its 10-year median of 22.21 and 49.2% below the Restaurants industry median of 6.56. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Garden Co (TSE:274A), the current ROE % is 3.33% 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

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

円2,302.00
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