Hikari Food Service Co Ltd (138A.T) Fundamentals
As of May 24, 2026
TL;DR — Hikari Food Service Co Ltd (138A.T) fundamentals as of May 24, 2026
Hikari Food Service Co Ltd (138A.T) trades at a trailing P/E of 28.8x and a P/B of 2.25x. Return on equity is 7.8%, return on invested capital is 6.8%, and the company carries a debt-to-equity ratio of 0.63. The current ratio sits at 2.50, free cash flow yield is 169.0%, and the dividend yield is 135.0%. PASS — clears all three quality screens.
For intrinsic value (DCF, owner earnings, Graham number) and the full 5-pillar score, see the 138A.T overview page.
Full Fundamentals Table
Every key indicator we track for 138A.T fundamentals, grouped by category. Industry median is shown where a sector classification is available.
| Metric | 138A.T | Consumer Cyclical median | What it measures |
|---|---|---|---|
| Revenue (TTM) | View full statement | - | Trailing twelve-month total revenue |
| Net Income (TTM) | View full statement | - | Bottom-line profit after taxes and interest |
| Free Cash Flow (TTM) | View full statement | - | Cash from operations minus CapEx |
| EPS (TTM) | N/A | - | Earnings per diluted share |
| ROE | 7.8% | 17% | Return on Equity — net income / shareholder equity |
| ROA | 386.0% | - | Return on Assets — net income / total assets |
| ROIC | 6.8% | - | Return on Invested Capital — NOPAT / (debt + equity) |
| P/E (Trailing) | 28.8x | 21x | Price / earnings — how many years of profit to recoup price |
| P/B | 2.25x | 4.2x | Price / book value — premium over net assets |
| P/S | 1.03x | - | Price / sales — useful when earnings are noisy |
| EV/EBITDA | 8.3x | - | Enterprise value / EBITDA — capital-structure neutral |
| Debt / Equity | 0.63 | 0.70 | Leverage — lower = less reliance on debt |
| Current Ratio | 2.50 | - | Current assets / current liabilities — short-term liquidity |
| Dividend Yield | 135.0% | - | Annual dividend / current price |
5-Year Trend
Indexed revenue growth path for 138A.T over the past five fiscal years (base = 100). Used as a quick sanity check on whether the top line is compounding or stalling.
Trend indexed from 1-year revenue growth rate. Full statement available in the analyst tier.
Industry Comparison
Across Consumer Cyclical, the median company prints P/E around 21x, P/B near 4.2x, ROE close to 17%, and a debt-to-equity ratio of 0.7. 138A.T's reading on each metric is in the ratio table above — anything materially above the median valuation multiple deserves a thesis to justify the premium, anything materially below the median return-on-capital flags an operational gap.
Compare 138A.T side-by-side with sector peers in the Consumer Cyclical stock list.
Quality Triple Check
Piotroski F-Score
Nine-point checklist for accounting quality and operational efficiency
6/9
PASS
Beneish M-Score
Earnings-manipulation detector — below -2.22 is healthy
-2.63
PASS
Altman Z-Score
Bankruptcy-risk model — above 2.99 is "safe zone"
3.39
PASS
Verdict: PASS — clears all three quality screens. Reasonable accounting hygiene, low manipulation risk, and bankruptcy-safe.
Next steps
- View the full 138A.T overview for intrinsic value (DCF), margin of safety, and the 5-pillar VM Score.
- Check the 138A.T beta page for volatility vs the S&P 500.
- Look at the 138A.T P/E ratio page for the 10-year valuation context.
- Dig into the 138A.T debt-to-equity page for leverage trends.
- Run your own model in the DCF calculator.
Frequently asked about 138A.T fundamentals
What are the key fundamentals for Hikari Food Service Co Ltd (138A.T)?↓
The core 138A.T fundamentals are P/E 28.8, ROE 7.8%, ROIC 6.8%, debt/equity 0.63, and dividend yield 135.0%. The complete ratio table on this page covers revenue, net income, FCF, EPS, ROA, P/B, P/S, EV/EBITDA, and current ratio.
How does 138A.T compare to its Consumer Cyclical peers?↓
The Consumer Cyclical sector median P/E is roughly 21x, ROE 17%, and D/E 0.7. 138A.T prints P/E 28.8, ROE 7.8%, and D/E 0.63. Use the Industry Comparison row in the ratio table for the full diff.
Does 138A.T pass the Quality Triple Check?↓
138A.T passes 3 of 3 quality screens (Piotroski F-Score, Beneish M-Score, Altman Z-Score). Detailed verdict above.
How is "fundamentals" different from intrinsic value?↓
Fundamentals describe what the business looks like today: profit, cash flow, leverage, returns on capital. Intrinsic value uses those fundamentals as inputs to a DCF (or similar model) and discounts the future cash flows back to today. Use both — fundamentals tell you whether a business is healthy, intrinsic value tells you whether the price is fair.
How often does ValueMarkers update 138A.T fundamentals?↓
Cached financial statements refresh every 12 hours. The ratio table on this page is rebuilt every 6 hours via Next.js ISR, and the underlying FMP data refreshes on each new earnings release.