Happiness and D Co (TSE:3174) Selling, General, & Admin. Expense: 円0 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:3174 Happiness and D Co Ltd TSE:3174
43 GF Score
Price 円401.00
GF Value 円545.48
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Happiness and D Co Selling, General, & Admin. Expense?

Happiness and D Co TSE:3174 43 Selling, General, & Admin. Expense is 円0 Mil as of Feb. 2026. GuruFocus rates TSE:3174 with a GF Score™ of 43/100 and a GF Value™ of 円545.48 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Happiness and D Co's selling, general, & admin. expense for the three months ended in Feb. 2026 was 円0 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Feb. 2026 was 円0 Mil.


Happiness and D Co  (TSE:3174) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Happiness and D Co Selling, General, & Admin. Expense Related Terms


Happiness and D Co Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Happiness and D Co's Selling, General, & Admin. 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.

Happiness and D Co Selling, General, & Admin. Expense Chart

Happiness and D Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
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Happiness and D Co Quarterly Data
Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 Aug25 Feb26 May26
Selling, General, & Admin. 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 0.00 0.00 0.00 0.00 0.00

TSE:3174 vs CASY, WSM, ULTA: Selling, General, & Admin. Expense Comparison

For the Specialty Retail subindustry, Happiness and D Co's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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.


Happiness and D Co Selling, General, & Admin. Expense vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Happiness and D Co's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Happiness and D Co's Selling, General, & Admin. Expense falls into.


TSE:3174
43GF Score
Happiness and D Co Ltd TSE:3174
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Happiness and D Co Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. 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0 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 Selling, General, & Admin. Expense of 円0 Mil mean?
Happiness and D Co (TSE:3174) has a Selling, General, & Admin. Expense of 円0 Mil as of Feb. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Happiness and D Co and its competitors.
Is Happiness and D Co's Selling, General, & Admin. Expense too high?
Happiness and D Co's current Selling, General, & Admin. Expense is 円0 Mil. Overall, Happiness and D Co has a GF Score™ of 43/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Happiness and D Co's Selling, General, & Admin. Expense compare to CASY and WSM?
Happiness and D Co's Selling, General, & Admin. Expense of 円0 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Retail - Cyclical company?
A good Selling, General, & Admin. Expense depends on the Retail - Cyclical industry context. However, Selling, General, & Admin. 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Happiness and D Co and its competitors. Happiness and D Co's current Selling, General, & Admin. Expense is 円0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Happiness and D Co stock overvalued right now?
Based on GuruFocus' analysis, Happiness and D Co (TSE:3174) is currently considered Modestly Undervalued. The stock's GF Value™ is 円545.48, compared to a current price of 円401.00 — trading 26.5% below its estimated fair value. The current Selling, General, & Admin. Expense is 円0 Mil. Happiness and D Co's overall GF Score™ is 43/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Happiness and D Co (TSE:3174), the current Selling, General, & Admin. Expense is 円0 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 Happiness and D Co (TSE:3174) Overvalued in 2026?

Based on GuruFocus' analysis, Happiness and D Co stock appears to be undervalued. The current stock price of 円401.00 is trading 26.5% below its estimated GF Value™ of 円545.48. GuruFocus considers Happiness and D Co to be Modestly Undervalued.

Key valuation signals for TSE:3174:

  • Selling, General, & Admin. Expense: 円0 Mil
  • GF Value™: 円545.48 vs. price of 円401.00 (26.5% below fair value)
  • GF Score™: 43/100 with 4 warning signs

No single metric tells the full story. See the TSE:3174 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Happiness and D Co Business Description

Address Toka Building. 4th Floor, 1-16-1 Ginza, Chuo-ku, Tokyo, JPN, 104-0061
Happiness and D Co Ltd manages branded gift stores in Japan. It is engaged in sales of imported brand products, including jewelry, such as imported brand jewelry and diamond jewelry consisting of rings, necklaces, earrings, and bracelets; as well as watches, handbags, and accessories. The company has stores located in Hokkaido, Tohoku, Kanto, Chubu and Chugoku among other locations.
43GF Score

Get the complete analysis for TSE:3174

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円401.00
Price
円545.48
GF Value