Ano Kaisha no Shikumi
Search
Menu

McDonald's Holdings Company(Japan)

McDonald's Holdings Company(Japan),Ltd.

Company highlights

A hamburger chain that is also a landlord to its own shops.

Vol.1, Chapter 4 (as of 2026-08-14)

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥416.6B
Operating marginCalculated 12.8%
Net assets to total assetsCalculated 77.0%

Business revenue model

Featured in

Vol.1, Chapter 4 (as of 2026-08-14)

“Kaisha no Shikumi: Dividends”, Chapter 4: McDonald's Japan: A Burger Chain That Is Also a Landlord

Book’s reference date 2026-08-14 / data last checked 2026-10-20

Key points in this volumeDividends are produced by structure, not by performance.

For the year ended December 2025, McDonald's Holdings Japan had net sales of ¥416.6 billion and operating income of ¥53.2 billion. Operating income was 12.8% of net sales. Of its 3,025 shops, 76.7% belong to franchise owners (calculated).

Income comes in two streams: sales at company-operated shops, and franchise income that includes royalties and rent. Calculated from the disclosed sales and cost of sales for each stream, the gross margin is 11.4% for company-operated shops and 38.1% for franchise income. Different ways of earning sit inside the same company.

Figures from the book

How money moves at McDonald's Holdings Japan: sales at company-operated shops, and franchise income that includes royalties and rent
How money moves at McDonald's (figure from Chapter 4 of “Kaisha no Shikumi: Dividends”, year ended December 2025, in Japanese)

The Move That Changed McDonald's Japan

Investment in new restaurants stops, and the money goes into refurbishing the ones already open.

For the year ended December 2015, McDonald's Japan posted a net loss of ¥34.9 billion ($218 million). Same-store sales fell 15.2% from the year before, after an 11.2% fall the year before that. Two years of continuing problems over the quality of ingredients. The company set a policy of raising the share of modernized restaurants from 47% at the end of 2015 to 90% by the end of 2018. In the same year, 2015, it introduced a three-region head office structure for east, central, and west Japan to speed up local decisions, and rebuilt its menu and price structure. It closed unprofitable restaurants, began publishing food safety information itself, and started collecting customer feedback. Operating profit for the year ended December 2025 was ¥53.2 billion ($333 million). Same-store sales have been above the year before for forty-one consecutive quarters since the fourth quarter of 2015.

Coverage in the book

  • Rent for Land and Buildings Sits Inside Franchise Income
  • An 11.4% Gross Margin on Company-Operated Restaurants, 38.1% on Franchise Income
  • The Two Things Inside Franchise Income
  • 2015: A Net Loss of ¥34.9 Billion
  • A DOE Target of 3%

Ad: Amazon Associates links (the operator may earn a referral fee) · books by the site operator

Cover of “Kaisha no Shikumi: Dividends” “Kaisha no Shikumi: Dividends” Chapter 4: McDonald's Holdings Company(Japan) “McDonald's Japan: A Burger Chain That Is Also a Landlord” “Ano Kaisha no Shikumi” series, Vol.1 — Kindle and paperback Find it on Amazon →

Company profile

Securities code 2702 / EDINET code E03366 / Retail Trade / Fiscal year end December 31

新宿区西新宿六丁目5番1号/Capital stock ¥24,113 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
トーマス・コウ Representative
1 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-19

Profitability ★★★★★position among all companies 12.8%
Growth (revenue, 4-year average) ★★★☆☆position among all companies 7.0%
Capital efficiency ★★★★☆position among all companies 12.7%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

McDonald's Holdings Company(Japan)

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥416.6B 100% Cost of sales ¥330.0B 79% Selling, general and administrative expenses ¥33.3B 8% Operating income ¥53.3B 13%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Advertising expenses ¥8.2 billion Consolidated
Payrolls and allowances ¥7.1 billion Consolidated
Depreciation ¥3.6 billion Consolidated
Provision for bonuses ¥1.4 billion Consolidated
Taxes and dues ¥0.4 billion Parent only
Retirement benefit expenses ¥0.4 billion Consolidated
Directors' compensations ¥0.2 billion Parent only
Provision for directors' retirement benefits ¥0.2 billion Consolidated
Research and development expenses ¥0.1 billion Consolidated
Provision for directors' bonuses ¥0.1 billion Consolidated
Profit by stage Gross profit (loss) ¥86.6 billion Consolidated
Operating income ¥53.3 billion Consolidated
Ordinary income ¥52.1 billion Consolidated
Net income ¥33.9 billion Consolidated

McDonald's Holdings Company(Japan)

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Advertising expenses ¥8.2 billion (24.6%)25%Payrolls and allowances ¥7.1 billion (21.2%)21%Depreciation ¥3.6 billion (10.8%)11%Provision for bonuses ¥1.4 billion (4.2%)Taxes and dues ¥0.4 billion (1.3%)Retirement benefit expenses ¥0.4 billion (1.1%)Other (not itemized) ¥12.3 billion (36.8%)37%¥33.3B
  • Advertising expenses ¥8.2 billion
  • Payrolls and allowances ¥7.1 billion
  • Depreciation ¥3.6 billion
  • Provision for bonuses ¥1.4 billion
  • Taxes and dues ¥0.4 billion
  • Retirement benefit expenses ¥0.4 billion
  • Other (not itemized) ¥12.3 billion

Performance, financial position and capital allocation

Finance
77.0% Net assets to total assets Industry median 45.6% FY ending 12/2025 · consolidated / calculated
9.3% Return on assets (ROA)
¥2,109.44 Net assets per share
¥10.8 billion Free cash flow
¥364.5 billion Total assets
¥0.9 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
99.8% Cash conversion Industry median 121.9% FY ending 12/2025 · consolidated / calculated
0.2% Increase in working capital ★★★☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
12.2% Return to shareholders ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
-3.2% Extraordinary gains and losses relative to ordinary profit ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
7.1% Investment securities to net assets ★★★☆☆ position among all companies FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×1.41 from 2012 to 2025

McDonald's Holdings Company(Japan)

Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
417 269 122 -26 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 417Latest value 2025 417¥ billion 417Highest in the period shown 2025 417¥ billion 189Lowest in the period shown 2015 189¥ billion ¥ billion

McDonald's Holdings Company(Japan)

Recent performance trends

Source Annual securities reports

417 278 139 0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2021 to 2025Disclosed

Item20212022202320242025
Net sales ¥317.7B ¥352.3B ¥382.0B ¥405.5B ¥416.6B
Year on year (%) Could not be retrieved +10.9% +8.4% +6.1% +2.7%
Ordinary income (loss) ¥33.6B ¥32.8B ¥40.7B ¥47.4B ¥52.1B
Change from prior year Could not be retrieved -2.4% +24.1% +16.3% +9.8%
Ordinary income (loss) as a share of Net sales 10.6% 9.3% 10.7% 11.7% 12.5%
Change (percentage points) Could not be retrieved -1.3 points +1.3 points +1.0 points +0.8 points

McDonald's Holdings Company(Japan)

Earnings and net assets per share over time

Unit yenSource Annual securities reports

255 170 85 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 2,109 1,406 703 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

McDonald's Holdings Company(Japan)

Return on equity over time

Unit %Source Annual securities reports

13 9 4 -0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥317.7 billion ¥352.3 billion ¥382.0 billion ¥405.5 billion ¥416.6 billion
Ordinary income (loss) ¥33.6 billion ¥32.8 billion ¥40.7 billion ¥47.4 billion ¥52.1 billion
Net income (loss) attributable to owners of parent ¥23.9 billion ¥19.9 billion ¥25.2 billion ¥32.0 billion ¥33.9 billion
Comprehensive income ¥23.9 billion ¥20.0 billion ¥25.1 billion ¥32.0 billion ¥34.0 billion
Net assets ¥194.2 billion ¥206.7 billion ¥226.7 billion ¥253.0 billion ¥280.5 billion
Total assets ¥260.1 billion ¥277.4 billion ¥311.4 billion ¥337.1 billion ¥364.5 billion
Net assets per share 1,460.77 yen 1,554.8 yen 1,704.84 yen 1,903.18 yen 2,109.44 yen
Basic earnings (loss) per share 180.1 yen 149.96 yen 189.26 yen 240.39 yen 255.04 yen
Equity-to-asset ratio 74.7% 74.5% 72.8% 75.1% 77.0%
Return on equity 13.0% 9.9% 11.6% 13.3% 12.7%
Net cash provided by (used in) operating activities ¥38.9 billion ¥23.8 billion ¥48.5 billion ¥52.7 billion ¥53.2 billion
Net cash provided by (used in) investing activities ¥-20.8 billion ¥-32.2 billion ¥-14.2 billion ¥-44.8 billion ¥-42.5 billion
Net cash provided by (used in) financing activities ¥-5.6 billion ¥-5.5 billion ¥-5.4 billion ¥-5.8 billion ¥-6.7 billion
Cash and cash equivalents ¥50.3 billion ¥36.4 billion ¥65.2 billion ¥67.3 billion ¥71.4 billion
Parent only indicators (13 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥54.1 billion ¥57.6 billion ¥61.5 billion ¥66.9 billion ¥71.0 billion
Ordinary income (loss) ¥4.4 billion ¥4.3 billion ¥4.3 billion ¥5.9 billion ¥5.1 billion
Net income (loss) ¥4.6 billion ¥4.2 billion ¥4.3 billion ¥5.7 billion ¥6.7 billion
Capital stock ¥24.1 billion ¥24.1 billion ¥24.1 billion ¥24.1 billion ¥24.1 billion
Total number of issued shares (common stock) 132,960,000 shares 132,960,000 shares 132,960,000 shares 132,960,000 shares 132,960,000 shares
Net assets ¥140.0 billion ¥139.1 billion ¥138.2 billion ¥138.3 billion ¥138.5 billion
Total assets ¥147.6 billion ¥150.2 billion ¥153.9 billion ¥156.2 billion ¥171.6 billion
Net assets per share 1,053.29 yen 1,046.19 yen 1,039.22 yen 1,040.12 yen 1,041.42 yen
Dividend per share 39 yen 39 yen 42 yen 49 yen 56 yen
Basic earnings (loss) per share 34.77 yen 31.9 yen 32.03 yen 42.91 yen 50.47 yen
Equity-to-asset ratio 94.8% 92.6% 89.8% 88.6% 80.7%
Return on equity 3.3% 3.0% 3.1% 4.1% 4.8%
Payout ratio 112.2% 122.2% 131.1% 114.2% 111.0%

Dividend history

Source: reporting company’s key figures, annual securities reports · 5 years (2021 to 2025)Parent-onlyDisclosed

3 periods Consecutive increases (own definition) through FY ending 12/2025
5 periods Consecutive periods with dividends (site definition) through FY ending 12/2025
+14.3% Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 12/2025 ¥56 Could not be retrieved 111.0%
FY ending 12/2024 ¥49 Could not be retrieved 114.2%
FY ending 12/2023 ¥42 Could not be retrieved 131.1%
FY ending 12/2022 ¥39 Could not be retrieved 122.2%
FY ending 12/2021 ¥39 Could not be retrieved 112.2%

McDonald's Holdings Company(Japan)

Dividends per share over time

Unit yenSource Annual securities reports

56 37 19 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

361,904 Shareholders
47.27% Foreign holders (total) Industry median 3.60%
49.28% Individuals and others Industry median 50.90%

McDonald's Holdings Company(Japan)

Unit %Source Annual securities reports

  • Financial institutions1.34%
  • Securities firms1.34%
  • Other corporations0.77%
  • Foreign holders (institutions)47.20%
  • Foreign holders (individuals)0.07%
  • Individuals and others49.28%

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2025)Disclosed

Not disclosed Research and development
¥43.8 billion Capital expenditure 10.5% of revenue (industry median 3.4%)

Revenue scale in the same industry

McDonald's Holdings Company(Japan)

Source Annual securities reports of each company

Retail Trade: 343 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

  • 1 AEONFY Feb 2026 ¥10.7T
  • 2 Seven & iFY Feb 2026 ¥10.4T
  • 3 FAST RETAILINGFY Aug 2025 ¥3.4T
  • … 40 companies
  • 44 JoshinFY Mar 2026 ¥436.6B
  • 45 FOOD & LIFE COMPANIESFY Sep 2025 ¥429.6B
  • 46 McDonald's Holdings Company(Japan)This companyFY Dec 2025 ¥416.6B
  • 47 BelcFY Feb 2026 ¥416.5B
  • 48 ASKULFY May 2026 ¥400.2B
  • … 295 companies

Workforce information

Source: Annual Securities Report (Jan 2025 to Dec 2025)Parent-onlyDisclosed

2 Employees (parent only) Industry median 226
48.3 Average age Industry median 41.8
13.2 years Average length of service Industry median 10.9 years
¥12.94 million Average annual salary Industry median ¥5.46 million
People and organisation
169.8¥ million Sales per employee Industry median 59.6¥ million FY ending 12/2025 · consolidated / calculated
¥21.70 million Operating income per employee
14,476 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-12-31Disclosed

ItemValue
Audit firm EY新日本有限責任監査法人
Audit fees (this year, total) ¥0.1 billion
Non-audit fees (this year, total) Not applicable
Non-audit fees (this year, network firms) ¥28.00 million
Going concern note Cannot be determined
Accounting standard Japanese GAAP

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (27 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥34.0 billion Consolidated
Net cash provided by (used in) operating activities ¥53.2 billion Consolidated
Net sales ¥416.6 billion Consolidated
Net cash provided by (used in) investing activities ¥-42.5 billion Consolidated
Cash and cash equivalents ¥71.4 billion Consolidated
Net assets ¥280.5 billion Consolidated
Ordinary income (loss) ¥52.1 billion Consolidated
Total assets ¥364.5 billion Consolidated
Return on equity 12.7% Consolidated
Equity-to-asset ratio 77.0% Consolidated
Net income (loss) attributable to owners of parent ¥33.9 billion Consolidated
Net cash provided by (used in) financing activities ¥-6.7 billion Consolidated
Basic earnings (loss) per share 255.04 yen Consolidated
Net assets per share 2,109.44 yen Consolidated
Dividend per share 56 yen Parent only
Net sales ¥71.0 billion Parent only
Net income (loss) ¥6.7 billion Parent only
Total number of issued shares (common stock) 132,960,000 shares Parent only
Net assets ¥138.5 billion Parent only
Ordinary income (loss) ¥5.1 billion Parent only
Total assets ¥171.6 billion Parent only
Return on equity 4.8% Parent only
Equity-to-asset ratio 80.7% Parent only
Capital stock ¥24.1 billion Parent only
Payout ratio 111.0% Parent only
Basic earnings (loss) per share 50.47 yen Parent only
Net assets per share 1,041.42 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Number of employees 2,454 people Consolidated
Number of employees 2,454 people Consolidated
Average length of service (years) 13.2 years Parent only
Average annual salary ¥12.94 million Parent only
Average age (years) 48.3 years old Parent only
Number of employees 2 people Parent only
Number of employees 2 people Parent only
Number of employees 2 people Parent only

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 14,476 people Consolidated
Average number of temporary employees 14,476 people Consolidated
Number of consolidated subsidiaries 1 companies Consolidated
Average number of temporary employees 0 people Parent only
Total return on the share price index 213.2% Parent only

Shares (10 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 54,780,800 shares Consolidated
Total number of shares held treasury shares etc 1,200 shares Consolidated
Number of shares 132,960,000 shares Consolidated
Shareholding ratio treasury shares etc 0.0% Consolidated
Shareholding ratio 41.2% Consolidated
Number of shares held in own name treasury shares etc 1,200 shares Consolidated
Number of voting rights 1,327,655 units Consolidated
Carrying amount on the balance sheet ¥56.00 million Consolidated
Number of issues 3 issues Consolidated
Total shareholder return 132.3% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥43.8 billion Consolidated

Audit (6 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥0.1 billion Consolidated
Fees for audit and attestation services - total ¥0.1 billion Consolidated
Fees for audit and attestation services - consolidated subsidiaries ¥15.00 million Consolidated
Fees for non-audit services - reporting company ¥2.00 million Consolidated
Fees for non-audit services - total ¥28.00 million Consolidated
Non audit fees consolidated subsidiaries network firms ¥26.00 million Consolidated

Balance sheet (126 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.1 billion Consolidated
Other ¥7.7 billion Consolidated
Other ¥17.6 billion Consolidated
Other ¥7.8 billion Consolidated
Other ¥0.7 billion Consolidated
Goodwill ¥0.9 billion Consolidated
Software ¥9.5 billion Consolidated
Lease obligations ¥68.00 million Consolidated
Lease obligations ¥88.00 million Consolidated
Lease assets ¥2.4 billion Consolidated
Lease assets, net ¥0.1 billion Consolidated
Deferred tax liabilities for land revaluation ¥0.3 billion Consolidated
Retained earnings ¥218.3 billion Consolidated
Raw materials and supplies ¥1.5 billion Consolidated
Non-current liabilities ¥6.7 billion Consolidated
Non-current assets ¥255.6 billion Consolidated
Land ¥29.1 billion Consolidated
Revaluation reserve for land ¥-4.2 billion Consolidated
Accounts receivable - trade ¥26.0 billion Consolidated
Contract liabilities ¥6.8 billion Consolidated
Tools, furniture and fixtures ¥21.2 billion Consolidated
Tools, furniture and fixtures ¥9.3 billion Consolidated
Buildings and structures ¥166.9 billion Consolidated
Buildings and structures, net ¥108.1 billion Consolidated
Construction in progress ¥1.8 billion Consolidated
Provision for directors' retirement benefits ¥62.00 million Consolidated
Investments and other assets ¥79.0 billion Consolidated
Investment securities ¥20.0 billion Consolidated
Lease and guarantee deposits ¥43.1 billion Consolidated
Securities ¥2.0 billion Consolidated
Property, plant and equipment ¥165.4 billion Consolidated
Income taxes payable ¥12.1 billion Consolidated
Accrued consumption taxes ¥3.3 billion Consolidated
Accrued expenses ¥8.3 billion Consolidated
Accounts payable - other ¥25.8 billion Consolidated
Shareholders' equity ¥284.5 billion Consolidated
Machinery and equipment ¥28.9 billion Consolidated
Machinery and equipment, net ¥17.0 billion Consolidated
Current liabilities ¥77.3 billion Consolidated
Current assets ¥108.9 billion Consolidated
Accumulated depreciation ¥-2.3 billion Consolidated
Accumulated depreciation ¥-11.8 billion Consolidated
Accumulated depreciation ¥-58.7 billion Consolidated
Accumulated depreciation ¥-11.9 billion Consolidated
Intangible assets ¥11.1 billion Consolidated
Cash and cash equivalents ¥71.4 billion Consolidated
Cash and deposits ¥71.4 billion Consolidated
Net assets ¥280.5 billion Consolidated
Net assets ¥280.5 billion Consolidated
Total assets ¥364.5 billion Consolidated
Deferred tax liabilities ¥45.00 million Consolidated
Deferred tax assets ¥9.5 billion Consolidated
Treasury stock ¥-3.00 million Consolidated
Valuation and translation adjustments ¥-4.1 billion Consolidated
Liabilities ¥84.0 billion Consolidated
Liabilities and net assets ¥364.5 billion Consolidated
Accounts payable - trade ¥0.7 billion Consolidated
Allowance for doubtful accounts ¥-1.3 billion Consolidated
Allowance for doubtful accounts ¥-6.00 million Consolidated
Capital surplus ¥42.1 billion Consolidated
Capital stock ¥24.1 billion Consolidated
Asset retirement obligations ¥5.1 billion Consolidated
Asset retirement obligations ¥57.00 million Consolidated
Provision for bonuses ¥2.5 billion Consolidated
Remeasurements of defined benefit plans ¥0.1 billion Consolidated
Net defined benefit liability ¥1.0 billion Consolidated
Long-term loans receivable ¥9.00 million Consolidated
Other ¥0.1 billion Parent only
Other ¥2.0 billion Parent only
Other ¥1.6 billion Parent only
Other ¥55.00 million Parent only
Software ¥9.5 billion Parent only
Leasehold right ¥0.7 billion Parent only
Deferred tax liabilities for land revaluation ¥0.3 billion Parent only
Retained earnings ¥76.7 billion Parent only
Legal retained earnings ¥0.3 billion Parent only
Prepaid expenses ¥3.3 billion Parent only
Non-current liabilities ¥1.1 billion Parent only
Non-current assets ¥142.2 billion Parent only
Land ¥29.1 billion Parent only
Revaluation reserve for land ¥-4.5 billion Parent only
Tools, furniture and fixtures ¥32.00 million Parent only
Buildings, net ¥26.6 billion Parent only
Construction in progress ¥1.5 billion Parent only
Provision for directors' retirement benefits ¥23.00 million Parent only
Investments and other assets ¥67.5 billion Parent only
Investment securities ¥20.0 billion Parent only
Lease and guarantee deposits ¥43.1 billion Parent only
Securities ¥2.0 billion Parent only
Property, plant and equipment ¥64.4 billion Parent only
Accounts receivable - other ¥0.1 billion Parent only
Income taxes refund receivable ¥24.00 million Parent only
Income taxes payable ¥0.2 billion Parent only
Accrued consumption taxes ¥0.1 billion Parent only
Accrued expenses ¥0.2 billion Parent only
Accounts payable - other ¥0.1 billion Parent only
Shareholders' equity ¥143.0 billion Parent only
Structures, net ¥7.1 billion Parent only
Machinery and equipment ¥62.00 million Parent only
Current liabilities ¥32.0 billion Parent only
Current assets ¥29.4 billion Parent only
Intangible assets ¥10.2 billion Parent only
Cash and deposits ¥18.3 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥32.00 million Parent only
Net assets ¥138.5 billion Parent only
Net assets ¥138.5 billion Parent only
Total assets ¥171.6 billion Parent only
Deferred tax assets ¥1.5 billion Parent only
Retained earnings brought forward ¥76.5 billion Parent only
Treasury stock ¥-3.00 million Parent only
Accounts payable facilities ¥2.7 billion Parent only
Valuation and translation adjustments ¥-4.5 billion Parent only
Liabilities ¥33.1 billion Parent only
Liabilities and net assets ¥171.6 billion Parent only
Accounts payable - trade ¥1.5 billion Parent only
Allowance for doubtful accounts ¥-0.5 billion Parent only
Capital surplus ¥42.1 billion Parent only
Legal capital surplus ¥42.1 billion Parent only
Capital stock ¥24.1 billion Parent only
Asset retirement obligations ¥0.6 billion Parent only
Provision for bonuses ¥8.00 million Parent only
Long-term prepaid expenses ¥1.4 billion Parent only
Long-term loans receivable ¥9.00 million Parent only
Accounts receivable from subsidiaries and affiliates trade ¥5.7 billion Parent only
Affiliated company short-term loans payable ¥16.6 billion Parent only
Telephone subscription right ¥37.00 million Parent only

Accounts unique to this company (17 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥10.00 million Consolidated
Revenue ¥270.1 billion Consolidated
Revenue ¥146.5 billion Consolidated
Revenue ¥239.4 billion Consolidated
Revenue ¥90.7 billion Consolidated
Revenue ¥1.9 billion Consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥18.2 billion Consolidated
Revenue ¥-0.5 billion Consolidated
Revenue ¥5.2 billion Consolidated
Revenue ¥4.0 billion Consolidated
Revenue ¥9.1 billion Parent only
Revenue ¥0.2 billion Parent only
Revenue ¥72.00 million Parent only
Revenue ¥1.7 billion Parent only
Revenue ¥0.6 billion Parent only

Statement of income (85 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.7 billion Consolidated
Other ¥0.4 billion Consolidated
Other comprehensive income ¥51.00 million Consolidated
Dividends from surplus ¥-6.5 billion Consolidated
Comprehensive income ¥34.0 billion Consolidated
Insurance ¥0.2 billion Consolidated
Interest income ¥0.2 billion Consolidated
Guaranty money income ¥0.1 billion Consolidated
Operating income ¥53.3 billion Consolidated
Non-operating income ¥1.3 billion Consolidated
Non-operating expenses ¥2.5 billion Consolidated
Net cash provided by (used in) operating activities ¥53.2 billion Consolidated
Gain on sales of non-current assets ¥0.1 billion Consolidated
Loss on retirement of non-current assets ¥1.1 billion Consolidated
Revaluation reserve for land ¥-22.00 million Consolidated
Cost of sales ¥330.0 billion Consolidated
Gross profit (loss) ¥86.6 billion Consolidated
Net sales ¥416.6 billion Consolidated
Advertising expenses ¥8.2 billion Consolidated
Net income ¥33.9 billion Consolidated
Net income ¥33.9 billion Consolidated
Net income (loss) ¥33.9 billion Consolidated
Net income (loss) ¥33.9 billion Consolidated
Provision for directors' bonuses ¥0.1 billion Consolidated
Provision for directors' retirement benefits ¥0.2 billion Consolidated
Net cash provided by (used in) investing activities ¥-42.5 billion Consolidated
Interest expenses ¥8.00 million Consolidated
Income taxes - current ¥18.3 billion Consolidated
Income taxes ¥16.5 billion Consolidated
Income taxes - deferred ¥-1.8 billion Consolidated
Depreciation ¥3.6 billion Consolidated
Impairment loss ¥0.7 billion Consolidated
Extraordinary income ¥0.1 billion Consolidated
Extraordinary loss ¥1.8 billion Consolidated
Effect of exchange rate change on cash and cash equivalents ¥0 Consolidated
Net increase (decrease) in cash and cash equivalents ¥4.1 billion Consolidated
Research and development expenses ¥0.1 billion Consolidated
Income (loss) before income taxes ¥50.4 billion Consolidated
Income (loss) before income taxes ¥50.4 billion Consolidated
Ordinary income ¥52.1 billion Consolidated
Payrolls and allowances-SGA ¥7.1 billion Consolidated
Purchase of treasury stock ¥-0 Consolidated
Comprehensive income attributable to owners of parent ¥34.0 billion Consolidated
Net cash provided by (used in) financing activities ¥-6.7 billion Consolidated
Selling, general and administrative expenses ¥33.3 billion Consolidated
Provision of allowance for doubtful accounts ¥86.00 million Consolidated
Provision for bonuses ¥1.4 billion Consolidated
Remeasurements of defined benefit plans net of tax ¥51.00 million Consolidated
Retirement benefit expenses ¥0.4 billion Consolidated
Other ¥0.2 billion Parent only
Other ¥9.00 million Parent only
Cost of real estate rent ¥61.1 billion Parent only
Rent income of real estate ¥64.4 billion Parent only
Dividends from surplus ¥-6.5 billion Parent only
Interest income ¥0.3 billion Parent only
Guaranty money income ¥95.00 million Parent only
Operating income ¥4.7 billion Parent only
Non-operating income ¥0.7 billion Parent only
Non-operating expenses ¥0.3 billion Parent only
Gain on sales of non-current assets ¥60.00 million Parent only
Loss on retirement of non-current assets ¥10.00 million Parent only
Revaluation reserve for land ¥-22.00 million Parent only
Cost of sales ¥61.1 billion Parent only
Gross profit (loss) ¥9.9 billion Parent only
Net sales ¥71.0 billion Parent only
Net income (loss) ¥6.7 billion Parent only
Net income (loss) ¥6.7 billion Parent only
Directors' compensations ¥0.2 billion Parent only
Provision for directors' bonuses ¥0.1 billion Parent only
Provision for directors' retirement benefits ¥0.1 billion Parent only
Interest expenses ¥69.00 million Parent only
Income taxes - current ¥1.00 million Parent only
Income taxes ¥-1.6 billion Parent only
Income taxes - deferred ¥-1.5 billion Parent only
Extraordinary income ¥60.00 million Parent only
Extraordinary loss ¥10.00 million Parent only
Taxes and dues ¥0.4 billion Parent only
Income (loss) before income taxes ¥5.1 billion Parent only
Consulting fee income ¥0.1 billion Parent only
Ordinary income ¥5.1 billion Parent only
Purchase of treasury stock ¥-0 Parent only
Selling, general and administrative expenses ¥5.2 billion Parent only
Provision of allowance for doubtful accounts ¥10.00 million Parent only
Income taxes for prior periods ¥-42.00 million Parent only
Dividends from subsidiaries and associates ¥6.6 billion Parent only

Statement of changes in equity (3 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥27.4 billion Consolidated
Net changes in items other than shareholders' equity ¥51.00 million Consolidated
Total changes during the period ¥0.2 billion Parent only

Statement of cash flows (33 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.6 billion Consolidated
Other ¥-0.4 billion Consolidated
Increase decrease in other provision ¥20.00 million Consolidated
Increase (decrease) in other liabilities ¥1.6 billion Consolidated
Decrease (increase) in other assets ¥0.3 billion Consolidated
Purchase of software ¥-3.3 billion Consolidated
Repayments of finance lease obligations ¥-0.2 billion Consolidated
Increase decrease in notes and accounts payable trade ¥0.4 billion Consolidated
Interest received ¥0.2 billion Consolidated
Interest expenses paid ¥-8.00 million Consolidated
Interest income ¥-0.2 billion Consolidated
Gain on sales of non-current assets ¥-0.1 billion Consolidated
Loss on retirement of non-current assets ¥1.1 billion Consolidated
Decrease increase in notes and accounts receivable trade ¥-0.8 billion Consolidated
Subtotal ¥66.8 billion Consolidated
Proceeds from redemption of investment securities ¥4.0 billion Consolidated
Purchase of investment securities ¥-10.0 billion Consolidated
Interest expenses ¥8.00 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥1.2 billion Consolidated
Payments for lease and guarantee deposits ¥-3.6 billion Consolidated
Purchase of property plant and equipment ¥-37.5 billion Consolidated
Proceeds from sales of property plant and equipment ¥7.9 billion Consolidated
Increase/(decrease) in accounts payable - expenses ¥-0.5 billion Consolidated
Increase (decrease) in accounts payable-other ¥-9.7 billion Consolidated
Decrease (increase) in inventories ¥0.1 billion Consolidated
Income taxes paid ¥-14.5 billion Consolidated
Income taxes refund ¥0.8 billion Consolidated
Impairment loss ¥0.7 billion Consolidated
Regarding purchase of treasury stock ¥-0 Consolidated
Increase (decrease) in allowance for doubtful accounts ¥80.00 million Consolidated
Payments for asset retirement obligations ¥-0.8 billion Consolidated
Increase (decrease) in net defined benefit liability ¥-0.2 billion Consolidated
Dividends ¥-6.5 billion Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥53.2 billion ConsolidatedDisclosed
Dividend per share 56 Parent onlyDisclosed
Number of employees 2,454 ConsolidatedDisclosed
Net assets ¥280.5 billion ConsolidatedDisclosed
Net sales ¥416.6 billion ConsolidatedDisclosed
Operating income ¥53.3 billion ConsolidatedDisclosed
Ordinary income ¥52.1 billion ConsolidatedDisclosed
Net income ¥33.9 billion ConsolidatedDisclosed
Total assets ¥364.5 billion ConsolidatedDisclosed
Operating margin 12.8%ConsolidatedCalculated
Net margin 8.1%ConsolidatedCalculated
Sales per employee 169764466 yenConsolidatedCalculated
Total asset turnover 1.14 timesConsolidatedCalculated
Net assets to total assets 77.0%ConsolidatedCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 12.8% Operating income ÷ net sales  = ¥53.3 billion ÷ ¥416.6 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 8.1% Net income ÷ net sales  = ¥33.9 billion ÷ ¥416.6 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 169,764,466 yen Sales or operating revenue ÷ employees  = ¥416.6 billion ÷ 2,454 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.14 times Sales or operating revenue ÷ total assets  = ¥416.6 billion ÷ ¥364.5 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 77% Net assets ÷ total assets  = ¥280.5 billion ÷ ¥364.5 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative President, Representative Director, gBizINFO
  • Consolidated subsidiaries Annual Securities Report

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets Net assets ÷ total assets
  • Return on assets (ROA) Net income ÷ total assets (consolidated)
  • Net assets per share Consolidated
  • Free cash flow Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets Consolidated
  • Goodwill (the part of the acquisition price above the net assets acquired) 0% of net assets (consolidated)

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion Net cash provided by (used in) operating activities ÷ operating income
  • Increase in working capital (increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables up ¥0.8 billion + inventories down ¥0.1 billion, over net sales ¥416.6 billion
  • Return to shareholders (dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥6.5 billion + purchase of treasury stock ¥0.00 million, over operating cash flow ¥53.2 billion
  • Extraordinary gains and losses relative to ordinary profit (extraordinary income − extraordinary loss) ÷ ordinary income。Extraordinary income ¥0.1 billion − extraordinary loss ¥1.8 billion, over ordinary income ¥52.1 billion
  • Investment securities to net assets Investment securities ÷ net assets。Investment securities ¥20.0 billion, over net assets ¥280.5 billion

Long-term changes in performance

  • Revenue Disclosed value for 2025 ÷ disclosed value for 2012

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above.

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Retail Trade that disclose the item (industries with at least 5 companies only).

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years. Share of revenue: divided by consolidated revenue in the same annual securities report. Industry median: the middle value among companies in Retail Trade that disclose the item (industries with at least 5 companies only).

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 2,454 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Retail Trade that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee Net sales (or operating revenue) ÷ employees
  • Operating income per employee Operating income ÷ employees
  • Average temporary staff Consolidated, average headcount other than regular employees

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of McDonald's Holdings Company(Japan),Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 8011101029028 / Accounting standard: Japanese GAAP

  • Amounts: machine transcription of EDINET XBRL (no manual re-keying). Long narrative notes are text and not in the account list. Identifiers: machine transcription of the EDINET code list (retrieved 2026-08-22)
  • ★: position of the value calculated from disclosed figures among the 4,240 companies on this site, on a five-step scale. Not a judgement of the company. No forecasts usedThe formulas and how they are counted
  • No rank: net assets as a share of total assets, cash conversion and revenue per employee (size alone does not show quality). Industry median shown for comparison. Cash conversion of 100%: operating cash flow equal to operating profit
  • Profit-and-loss chart: only where “sales − cost of sales − SG&A = operating income” holds between disclosed values. Cost breakdown: the six largest SG&A items
  • Trend charts: key financial indicators of the annual securities report. Amounts in billions of yen (dividend per share in yen). Long-run chart joins reports filed in different years (newer report for overlapping years). Some items stop part-way after a change of accounting standard. A stock split changes the weight of one share. Consolidated and parent-only in separate tables
  • Revenue scale in the same industry: bars of revenue (disclosed values) of companies in the same industry grouping as the industry pages, largest first. Only the top three and the two companies either side of this one. Each company’s latest fiscal year. An order of size, not a ranking of quality or an investment view
  • Share prices: not published (no data source allows redistribution). No share-price-based indicators (such as the price earnings ratio) and no extension of past growth into the future
  • Average age, average length of service and average annual salary: the reporting company alone (the parent). At a holding company, a small head-office staff. Payout ratio (basic facts): dividend per share ÷ consolidated earnings per share, calculated here (the payout ratio in the annual securities report is the reporting company’s figure, on a different basis). Representative and founding date: gBizINFO (Ministry of Economy, Trade and Industry), some companies only
  • “Retrieved disclosed figures”: every value readable as a number from the annual securities report. Company-wide values only (no segment or other breakdowns)
  • Segment table: machine transcription of the segment information in the annual securities report. Business names as labelled by the company in its XBRL. No table where segment sales differ from the disclosed total by more than 1%. Adjustments, corporate, eliminations and “other” left out of the table and the share denominator, as they are not businesses
  • Breakdowns of amounts, not diagrams of how the business works. Who pays whom, and for what, is not in the disclosed figures; no lines drawn from guesswork
  • No reproduction of the book’s content. Figures from the same filings; text written separately