Garden Co., Ltd.
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Garden Co., Ltd.'s yearly results (2023–2026), compared with Consumer Cyclical companies in Japan. Tap ? on any ratio for what it means.
What stands out
- Cash Locked Ratio: Money owed to suppliers is larger than money owed by customers plus stock: ¥4 per ¥100 of sales comes from others' credit, against ¥6 from others' credit three years earlier. Less money tied up than 92% of Consumer Cyclical companies in Japan.
- Shareholder Slice Ratio: Share count rose 8% in 3 years, so each share's slice of the company became smaller. Bigger rise in share count than 86% of Consumer Cyclical companies in Japan.
Where ¥100 of sales goes
Latest year (Feb 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
¥148Over the last 3 years, every ¥100 of reported profit came with ¥148 of operating cash.
Lower than 57% of Consumer Cyclical companies in Japan.
Self-Funding Ratio
2.5×Over the last 3 years its own operating cash covered its investment spending (capex) 2.5 times.
Higher than 73% of Consumer Cyclical companies in Japan.
Cash Locked Ratio
−¥4Money owed to suppliers is larger than money owed by customers plus stock: ¥4 per ¥100 of sales comes from others' credit, against ¥6 from others' credit three years earlier.
Less money tied up than 92% of Consumer Cyclical companies in Japan.
Growth quality
Steadiness Ratio
3/3 · 2/3Sales grew in 3 of the last 3 years; profit grew in 2 of 3.
Steadier than 71% of Consumer Cyclical companies in Japan.
Growth Efficiency Ratio
¥6Sales grew 51% in 3 years; of every extra ¥100 of sales, ¥6 became extra profit.
Lower than 55% of Consumer Cyclical companies in Japan.
Asset Productivity Ratio
+51% / +110%In 3 years sales changed by +51% while total assets changed by +110%. Assets grew faster than sales.
Balance-sheet strength
Debt Due Cover Ratio
0.5×Debt due within a year is covered 0.5 times by its yearly operating cash.
Lower than 63% of Consumer Cyclical companies in Japan.
Cash Cushion Ratio
+23%Cash, after subtracting all debt, equals 23% of its market value (net cash).
Higher than 80% of Consumer Cyclical companies in Japan.
Tangible Assets Ratio
96%Of every ¥100 the company owns, ¥96 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than 73% of Consumer Cyclical companies in Japan.
Tangible Net Worth Ratio
92%Of every ¥100 of net worth, ¥92 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than 73% of Consumer Cyclical companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
Garden Co., Ltd. owes ¥0.63 for every ¥1 it owns. Net profit fell 48% in the year to Feb 2026, and grew 35% a year on average over 3 years.
Compared with Consumer Cyclical companies in Japan · latest annual results Feb 2026.
P/E ratio
68.8Investors pay ¥68.8 for every ¥1 of Garden Co., Ltd.'s yearly profit, higher than 94% of Consumer Cyclical companies in Japan.
P/B ratio
1.97The share price is 1.97 times Garden Co., Ltd.'s book value per share, higher than 72% of Consumer Cyclical companies in Japan.
Market cap
¥14.7 BThe total market value of all of Garden Co., Ltd.'s shares at today's price (share price × number of shares), smaller than 56% of Consumer Cyclical companies in Japan. PosiCap size class: Micro Cap.
Net worth (book value)
¥7.4 BWhat Garden Co., Ltd. would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Aug 2026).
Book value per share
¥1,038Net worth divided by the number of shares. The share price of ¥2,048 is 2.0 times this, which is the P/B above.
Return on equity (ROE)
3.0%Garden Co., Ltd. earned 3.0% on its shareholders' money over the last year, lower than 75% of Consumer Cyclical companies in Japan.
Owes vs Owns
0.63×Garden Co., Ltd. owes ¥0.63 for every ¥1 it owns (moderate), higher than 76% of Consumer Cyclical companies in Japan.
Dividend yield
4.36%Garden Co., Ltd. pays 4.36% of its share price as dividends a year, higher than 83% of dividend-paying Consumer Cyclical companies in Japan.
Revenue growth
+4%Revenue rose 4% in the year to Feb 2026, and grew 15% a year on average over 3 years.
Profit growth
-48%Net profit fell 48% in the year to Feb 2026, and grew 35% a year on average over 3 years.
Profit margin
3.5%Garden Co., Ltd. keeps ¥3 of every ¥100 of revenue as net profit.
Cash quality
1.7×Cash from Garden Co., Ltd.'s business was 1.7× its reported profit in the year to Feb 2026 — its profit turned into cash.
Interest cover
12.6×Garden Co., Ltd.'s operating profit covered its interest costs 12.6 times in the year to Feb 2026.
Cash vs debt
Net cashGarden Co., Ltd. held ¥3.4 B more cash than debt (net cash) at Feb 2026.
Questions
What is Garden Co., Ltd.'s P/E ratio?
Investors pay ¥68.8 for every ¥1 of Garden Co., Ltd.'s yearly profit, higher than 94% of Consumer Cyclical companies in Japan.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For Garden Co., Ltd.: ¥14.7 B ÷ ¥7.4 B (31 Aug 2026) = 2.0.
What is Garden Co., Ltd.'s return on equity?
Garden Co., Ltd. earned 3.0% on its shareholders' money over the last year, lower than 75% of Consumer Cyclical companies in Japan.
How much does Garden Co., Ltd. owe compared with what it owns?
Garden Co., Ltd. owes ¥0.63 for every ¥1 it owns (moderate), higher than 76% of Consumer Cyclical companies in Japan.
Does Garden Co., Ltd. pay a dividend?
Yes. Garden Co., Ltd. pays 4.36% of its share price as dividends a year, higher than 83% of dividend-paying Consumer Cyclical companies in Japan.
Is Garden Co., Ltd.'s revenue growing?
Revenue rose 4% in the year to Feb 2026, and grew 15% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.