# HAMAYUU CO.,LTD.: business model and financials

> Latest period: FY ending Jul 2025, non-consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第58期(2024/08/01－2025/07/31) (S100WXPT)
> Page: https://vizora.meequs.com/en/company/hamayuu
> Retrieved: 2026-09-30T19:42:02.434Z

## Company

Hamayuu, founded in 1968, is a company in Restaurants & Pubs listed on TSE Standard. It has 241 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | HAMAYUU CO.,LTD. |
| Ticker | 7682 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/7682.T) |
| Listing | TSE Standard |
| Head office | 愛知県名古屋市昭和区山手通三丁目13番地の1 |
| Representative (per filing) | 代表取締役社長 林 永芳 |
| Founded | Feb 1968 |
| Share capital | ¥681.3M |
| Employees (consolidated) | 241 |
| Average salary (parent only) | ¥4.7M |
| Fiscal year end | July |
| Website | www.hamayuu.co.jp (https://www.hamayuu.co.jp/) |
| Corporate number | 5180001009159 |
| EDINET | E35125 |
| Industries (Vizora) | Restaurants & Pubs |

> Profile source: annual securities report (S100WXPT, filed 2025-10-30). As of filing

## Five-axis industry profile

Primary industry: Restaurants & Pubs (2025-07-31)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Revenue growth | 11.6 | 56 |
| Profitability | 38.6 | 66 |
| Cash conversion | 70 | 55 |
| Efficiency | 41.7 | 66 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- Hamayuu brought in ¥6.09B in revenue.
- Out of every ¥100 of sales, about ¥3 is left as operating profit.
- Revenue changed +5.5% from the prior year, operating profit -13.7%.

## Company structure

- Segment revenue mix: Segment revenue breakdown is not disclosed
- Revenue → net income: ¥6092106000 → ¥81167000
- Net income → operating cash flow: ¥81167000 → ¥349470000（difference ¥268303000）
- Main uses of operating cash flow: CapEx ¥380596000 / dividends ¥21589000 / buybacks ¥492000
- Change in cash: ¥112064000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥6.09B |  |
| Operating income | ¥189.4M | Margin 3.1% |
| Net income | ¥81.2M | Margin 1.3% |
| Free cash flow | -¥31.1M |  |
| Employees (consolidated) | 241 |  |
| EPS | ¥37.56 |  |
| Book value per share | ¥742.77 |  |
| Equity ratio | 34.0% |  |
| Shares outstanding | 2,164,170 |  |
| Treasury shares | 1,000 |  |
| Shareholders | 3,258 |  |
| Average salary (parent only) | ¥4.7M | Filing company only |
| Cash ratio | 25.0% | Cash ÷ revenue 19.4% |
| Vs. industry median margin | -0.8 pp | Restaurants & Pubs |
| ROE | 5.2% | Derived from disclosed figures |
| ROA | 1.8% | Derived from disclosed figures |

## Notable figures

- FY2025, operating cash flow is 4.3× net income
- FY2025, parent-company salary changed +20% over five years

## What changed in 5 years

| Metric | FY ending Jul 2020 | FY ending Jul 2025 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥4699093000 | ¥6092106000 | +29.6% |
| Operating income | ¥27844000 | ¥189447000 | +580.4% |
| Operating margin | 0.6% | 3.1% | +2.5 pp |
| Employees | 240 people | 241 people | +0.4% |
| Cash and equivalents | ¥1871150000 | ¥1180084000 | -36.9% |

### Change in segment revenue mix

Span: FY ending Jul 2020 → FY ending Jul 2025. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

## Income statement（FY ending Jul 2025, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 6,092 | 100.0% | S100WXPT |
| Cost of revenue | 1,587 | 26.0% | S100WXPT |
| Gross profit | 4,506 | 74.0% | S100WXPT |
| SG&A | 4,316 | 70.8% | S100WXPT |
| Operating income | 189 | 3.1% | S100WXPT |
| Ordinary income | 192 | 3.2% | S100WXPT |
| Pretax income | 149 | 2.4% | S100WXPT |
| Income tax | 68 | 1.1% | S100WXPT |
| Net income | 81 | 1.3% | S100WXPT |

## Per ¥100 of revenue（FY ending Jul 2025）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 26 |
| SG&A | 71 |
| Operating income | 3 |
| (Ref.) Net income | 1 |

### Margin funnel

Gross margin 74.0% → Operating margin 3.1% → Net margin 1.3%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue up, profit down
Revenue growth: +5.5%; Core profit growth: -13.7%
Growth quality: revenue-led
Operating leverage (core profit growth ÷ revenue growth): -2.50×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending Jul 2024 → FY ending Jul 2025、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 5,775 | 6,092 | 317 | +5.5% |
| Gross profit | 4,241 | 4,506 | 265 | +6.2% |
| Operating income | 220 | 189 | -30 | -13.7% |
| Operating cash flow | 373 | 349 | -24 | -6.4% |
| Free cash flow | -28 | -31 | -3 | — |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Jul 2019 | 5,230 | 303 | 5.8% | 184 | 359 | 8 | S100JZNI |
| FY ending Jul 2020 | 4,699 | 28 | 0.6% | -9 | 68 | -313 | S100MNOK |
| FY ending Jul 2021 | 4,229 | -177 | -4.2% | -160 | 156 | -198 | S100PFNI |
| FY ending Jul 2022 | 4,545 | -165 | -3.6% | 19 | 374 | -198 | S100S32S |
| FY ending Jul 2023 | 5,272 | 121 | 2.3% | -62 | 351 | 90 | S100UL5I |
| FY ending Jul 2024 | 5,775 | 220 | 3.8% | 117 | 373 | -28 | S100WXPT |
| FY ending Jul 2025 | 6,092 | 189 | 3.1% | 81 | 349 | -31 | S100WXPT |

## People and productivity（FY ending Jul 2025, non-consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥25.3M |
| Operating income per employee (consolidated) | ¥786.1K |
| Net income per employee (consolidated) | ¥336.8K |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 242 | 232 | 214 | 228 | 241 |
| Average salary (parent company) | ¥3.9M | ¥3.9M | ¥4.5M | ¥4.9M | ¥4.7M |
| Average age (parent company) | 36.6 years | 37.1 years | 38.2 years | 38.1 years | 38.2 years |
| Average tenure (parent company) | 8.3 years | 8.9 years | 10.0 years | 10.0 years | 9.9 years |

Year over year: Employees (consolidated) +5.7% · Revenue (consolidated) +5.5%

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Jul 2025, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 349 | 5.7% | S100WXPT |
| Capital expenditure | 381 | 6.2% | S100WXPT |
| Free cash flow | -31 | -0.5% | 算出 |
| Investing cash flow | -451 | -7.4% | S100WXPT |
| Financing cash flow | 214 | 3.5% | S100WXPT |
| Dividends paid | 22 | 0.4% | S100WXPT |
| Share buyback | 0 | 0.0% | S100WXPT |
| Change in cash | 112 | 1.8% | S100WXPT |
| Cash and equivalents | 1,180 | 19.4% | S100WXPT |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 1,133 | 1,117 | 916 | 1,068 | 1,180 | S100S32S, S100UL5I, S100WXPT |
| Total assets | 4,228 | 4,476 | 3,858 | 4,272 | 4,723 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Net assets | 1,481 | 1,492 | 1,415 | 1,524 | 1,607 | S100S32S, S100UL5I, S100WXPT |
| Share capital | 655 | 660 | 664 | 669 | 681 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Property, plant and equipment | 1,911 | 2,202 | 1,794 | 2,051 | 2,252 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Intangible assets excluding goodwill | 27 | 26 | 33 | 38 | 42 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Investment securities | 36 | 33 | 16 | 18 | 10 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Current assets | 1,655 | 1,616 | 1,396 | 1,552 | 1,804 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Current liabilities | 1,090 | 1,078 | 908 | 976 | 1,060 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Long-term borrowings | 963 | 1,243 | 854 | 1,047 | 1,319 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Bonds | 300 | 300 | 300 | 300 | 300 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Total liabilities | 2,747 | 2,984 | 2,443 | 2,749 | 3,117 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Equity attributable to owners of parent | 1,482 | 1,494 | 1,419 | 1,523 | 1,606 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Retained earnings | 250 | 253 | 169 | 264 | 324 | S100PFNI, S100S32S, S100UL5I, S100WXPT |
| Treasury stock | -0 | -1 | -2 | -2 | -2 | S100PFNI, S100S32S, S100UL5I, S100WXPT |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 25% | S100WXPT |
| Property, plant and equipment | 48% | S100WXPT |
| Intangibles and goodwill | 1% | S100WXPT |
| Investment securities | 0% | S100WXPT |
| Other assets | 26% | S100WXPT |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 66% | S100WXPT |
| Equity | 34% | S100WXPT |

### Balance sheet history

| Metric | FY ending Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 4,228 | 4,476 | 3,858 | 4,272 | 4,723 |
| Equity | 1,481 | 1,492 | 1,415 | 1,524 | 1,607 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 1,133 | 1,117 | 916 | 1,068 | 1,180 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 37.0% | S100WXPT |
| Fixed assets ÷ total assets | 47.7% | S100WXPT |
| Goodwill ÷ parent equity | — | —, S100WXPT |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 25.0% |
| Cash ÷ revenue | 19.4% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 184.5% |
| Cash vs. profit gap | 268 JPY mn (of net income 330.6%) |
| Shareholder returns / net income | 27.2% |
| Shareholder returns / FCF | — |
| Shareholder payments — dividends / net income | 26.6% |
| Shareholder payments — dividends / FCF | — |
| CapEx intensity (capex ÷ revenue) | 6.2% |
| Investing CF relative to operating CF | 129.2% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2021 | — | —× | -3.8% | —× | — | S100PFNI |
| 2022 | 0.4% | 1.04× | 0.4% | 2.92× | 1.3% | S100S32S |
| 2023 | — | —× | -1.5% | —× | — | S100UL5I |
| 2024 | 2.0% | 1.42× | 2.9% | 2.76× | 7.9% | S100WXPT |
| 2025 | 1.3% | 1.35× | 1.8% | 2.87× | 5.2% | S100WXPT |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| 有限会社AMcosmos | Major shareholder | 19.4% | 2025-07-31 |
| 三菱ＵＦＪｅスマート証券株式会社 | Major shareholder | 9.1% | 2025-07-31 |
| サッポロビール株式会社 | Major shareholder | 3.7% | 2025-07-31 |
| 浜木綿従業員持株会 | Major shareholder | 3.3% | 2025-07-31 |
| 武藤 まなみ | Major shareholder | 2.8% | 2025-07-31 |
| 林 あづみ | Major shareholder | 2.8% | 2025-07-31 |
| 株式会社昭和 | Major shareholder | 2.2% | 2025-07-31 |
| 株式会社マルト水谷 | Major shareholder | 2.2% | 2025-07-31 |
| 林 礼子 | Major shareholder | 2.0% | 2025-07-31 |
| 内藤 蔵之 | Major shareholder | 0.9% | 2025-07-31 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第58期(2024/08/01－2025/07/31) | S100WXPT | 2025-10-30 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100WXPT,, |
| 有価証券報告書－第57期(2023/08/01－2024/07/31) | S100UL5I | 2024-10-30 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100UL5I,, |
| 有価証券報告書－第56期(2022/08/01－2023/07/31) | S100S32S | 2023-10-30 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100S32S,, |
| 有価証券報告書－第55期(令和3年8月1日－令和4年7月31日) | S100PFNI | 2022-10-31 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100PFNI,, |
| 有価証券報告書－第54期(令和2年8月1日－令和3年7月31日) | S100MNOK | 2021-10-28 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100MNOK,, |
| 有価証券報告書－第53期(令和1年8月1日－令和2年7月31日) | S100JZNI | 2020-10-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100JZNI,, |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).