As filed with the U.S. Securities and Exchange Commission on January 23, 2026 Registration No. 333-[ ] UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________________ GA SAI TONG ENTERPRISE LIMITED (Exact Name of Registrant as Specified in its Charter) _________________________ | Cayman Islands | 5812 | Not Applicable | | --- | --- | --- | | (State or Other Jurisdiction of | (Primary Standard Industrial | (I.R ...

Core Insights - Starbucks Corporation (SBUX) is set to release its first-quarter fiscal 2026 results on January 28, with an expected earnings per share (EPS) of 58 cents, reflecting a 15.9% decline from 69 cents in the same quarter last year [1] - The consensus estimate for revenues in the first quarter of fiscal 2026 is $9.65 billion, indicating a 2.7% increase from the previous year's figure [4] Earnings Performance - SBUX has missed the Zacks Consensus Estimate in three out of the last four quarters, with an average miss of 10.1% [2] - The reported earnings for the last four quarters were 0.52, 0.50, 0.41, and 0.69, with an average surprise of -10.08% [3] Factors Influencing Q1 Results - Improved customer traffic and operational resets are expected to positively impact revenues, with U.S. comparable sales turning positive in September and remaining so into October [7] - Menu innovations, including new protein-based beverages and cold foam options, are likely to attract less-frequent customers and encourage customization, contributing to revenue growth [8] - International operations, particularly in markets like China, Japan, the UK, and Mexico, are expected to bolster consolidated revenue growth [10] Cost Pressures - Despite revenue growth, earnings are under pressure from elevated labor and commodity costs, including high coffee prices and tariff impacts [11] - The company is experiencing increased labor expenses due to staffing under the Green Apron Service model, which is expected to continue affecting margins [11] Stock Performance and Valuation - SBUX shares have declined by 3% over the past year, while the industry has seen a decline of 1.9% [12] - The stock trades at a forward price-to-earnings (P/E) multiple of 37.88, significantly above the industry average of 24.79 [16]

Core Insights - FAT Brands Foundation raised over $15,000 through its holiday giving campaign to support Feeding America, aiding in the fight against food insecurity [1] - The foundation has awarded over 165 grants since its inception in 2023, totaling over $750,000 in funding to non-profits across 24 states, Washington D.C., and Puerto Rico [1] Company Overview - FAT Brands is a leading global franchising company that owns 18 restaurant brands, including Johnny Rockets, Fatburger, and Round Table Pizza, with over 2,300 units worldwide [3] - The company focuses on acquiring, marketing, and developing various dining concepts, including fast casual and casual dining [3] FAT Brands Foundation - Established in 2022, the FAT Brands Foundation aims to uplift communities where FAT Brands operates by partnering with local non-profits to provide essential programs [4] - The foundation emphasizes charitable initiatives both locally and nationally, seeking to enhance its impact in the community [4] Feeding America - Feeding America is a nationwide network dedicated to addressing food insecurity, supporting millions of people through food banks and meal programs [5] - The organization advocates for legislation to improve food security and invests in solutions to increase access to nutritious food [5]

Weather Impact on Retail - A winter storm is expected to affect a significant portion of the U.S., potentially impacting consumer behavior and retail sales [2][3] - Costco (COST) is anticipated to benefit from increased sales as consumers engage in pantry-loading ahead of the storm, similar to past events [4] - Anecdotal evidence shows crowded Costco stores in states like Texas and Florida, with shares up 13% year-to-date [5] Restaurant and Retail Sector Challenges - Dine-in restaurants and discretionary retail are likely to face revenue headwinds due to consumers staying indoors during the storm [5][6] - Several restaurant companies have previously reported traffic declines during severe winter weather [6] Capital One Acquisition - Capital One (COF) has announced the acquisition of fintech company Brex for $5.15 billion, with the deal structured as 50% cash and 50% stock [7][8] - This acquisition aims to enhance Capital One's capabilities in serving corporate clients through Brex's technology for corporate cards and expense management [8] Intel Earnings Report - Intel (INTC) reported stronger-than-expected Q4 results but provided a Q1 outlook that fell below analyst expectations, leading to a 12% drop in premarket shares [9][10] - The company expects Q1 revenue between $11.7 billion and $12.7 billion, with adjusted earnings per share projected to break even [10]

Group 1: Weather Impact on Retail - A winter storm is expected to affect a significant portion of the U.S., potentially impacting consumer behavior and retail sales [2][3] - Costco (COST) is anticipated to benefit from increased sales as consumers engage in pantry loading in preparation for the storm, similar to past events [4] - Anecdotal evidence shows crowded Costco stores in states like Texas and Georgia, with shares of Costco up 13% year-to-date [5] Group 2: Restaurant Sector Challenges - Dine-in restaurants and discretionary retail are likely to face revenue headwinds due to consumers sheltering indoors during the storm [5] - Several restaurant companies, including Dunkin' and McDonald's, have previously noted that severe winter weather negatively impacts customer traffic [6] Group 3: Capital One Acquisition - Capital One (COF) has agreed to acquire fintech company Brex for $5.15 billion, with the deal structured as 50% cash and 50% stock [7][8] - This acquisition aims to enhance Capital One's capabilities in serving corporate clients, particularly in corporate card issuance and expense management [8] Group 4: Intel Earnings Report - Intel (INTC) reported stronger-than-expected Q4 earnings but provided a Q1 revenue outlook below analyst expectations, leading to a 12% drop in premarket shares [9][10] - The company expects Q1 revenue between $11.7 billion and $12.7 billion, with adjusted earnings per share anticipated to break even, below the expected $0.08 [10]

Group 1 - Denny's has experienced mixed results over the past five years, with growth in its off-premise channel and virtual brands, but a declining store count due to the closure of underperforming locations [3] - The company implemented a kitchen modernization initiative that included new equipment and a cloud-based point-of-sales system, enhancing efficiency and allowing for new menu items [3] - Consumer focus shifted towards value, leading Denny's to reintroduce its $2, $4, $6, $8 menu, although customers began combining menu items to create lower-priced meals [4] Group 2 - Denny's faced an increase in store closures and activist investor activity, ultimately selling itself to private investors for $620 million [5] - The leadership team is conducting a search for a new leader, evaluating both internal and external candidates following the departure of CEO Kelli Valade [6] - During Valade's tenure, Denny's achieved single-digit same-store sales growth in 2023, but anticipated declines in 2024 and 2025 due to inflation impacting consumer spending [8]

Guzman y Gomez (GYG), a Mexican-themed restaurant chain in Australia, has signed a multi‑year exclusive strategic partnership with Uber Technologies and Portier Pacific (Uber). Under the agreement, Uber Eats becomes GYG’s sole delivery platform partner in the Australian market. Customers will be able to place orders for home delivery from their nearest GYG outlet through the Uber Eats app, as well as via “GYG Delivery”, the company’s own branded service that is powered by Uber. GYG said the partnership ...

This story was originally published on Restaurant Dive. To receive daily news and insights, subscribe to our free daily Restaurant Dive newsletter. Dive Brief: Panera Bread will test a points-based MyPanera rewards program in 216 cafes in the Chicago, Dallas, Denver, Seattle and Wyoming markets, the company wrote in an email to Restaurant Dive. The pilot will reach 4 million MyPanera members. Testing will begin on Jan. 28 in Dallas, with additional markets going live on Feb. 4. A broader rollout is expe ...

Core Viewpoint - The article highlights the increasing consumer disputes surrounding the traditional New Year's Eve dinner, which has become a "disaster zone" for consumer rights due to various deceptive practices by restaurants [1][5]. Group 1: Common Traps in New Year's Eve Dinners - "Minimum Consumption" and "Service Charges" are being reintroduced by some restaurants despite regulations against them, often revealed only at the time of payment [2][7]. - Many restaurants offer only high-priced set menus, limiting consumer choice and often using low-quality ingredients disguised as premium items, with additional hidden charges for items like tea and service [2][7]. - A significant issue is the use of pre-prepared dishes marketed as freshly made, leading consumers to pay high prices for industrial products that lack quality and nutritional value [2][7]. - Booking often requires a high deposit or full payment upfront, with strict no-refund policies, making cancellations difficult and costly for consumers [2][7]. - There are frequent discrepancies between the actual dishes served and their descriptions or images, including reduced portion sizes and substitutions with cheaper ingredients [2][7]. Group 2: Steps for Effective Consumer Rights Protection - The first step in addressing these issues is to gather evidence on-site, which is crucial for any subsequent claims [6][8]. - Consumers should first attempt to negotiate with restaurant management, clearly stating their grievances and desired resolutions, while documenting the process [8]. - If negotiations fail, consumers are advised to file complaints through authoritative third-party platforms to escalate the issue [8][11]. Group 3: Preventive Measures for Booking New Year's Eve Dinners - It is essential to sign detailed contracts that include specifics about menu items, pricing, and refund policies to avoid misunderstandings [10][11]. - Consumers should inquire about the preparation methods of dishes to distinguish between freshly made and pre-prepared items, and document these assurances [10][11]. - Careful verification of the bill at the time of payment is crucial to ensure all charges are legitimate and correspond to what was ordered [10][11]. - Retaining all forms of receipts and documentation from the booking to the payment process is vital for any potential claims [10][11].

Market Overview - Recent market volatility has been influenced by tensions between the US and Europe, with concerns about President Trump's erratic behavior affecting investor sentiment [1] - Jim Cramer suggests that the market may be overreacting to current volatility and emphasizes the potential for a turnaround if positive news emerges from the President [1] Texas Roadhouse, Inc. (NASDAQ:TXRH) - Texas Roadhouse's shares have increased by 7% over the past year and 12.8% year-to-date [6] - BMO Capital raised the share price target to $170 from $155 while maintaining a Market Perform rating, citing potential challenges in 2026 due to cost and consumer spending pressures [6] - TD Cowen initiated coverage with a $215 price target and a Buy rating, highlighting the company's same-store sales and value perception [6] - Morgan Stanley also increased the price target to $208 from $205, maintaining an Overweight rating [6] Oracle Corporation (NYSE:ORCL) - Oracle's shares have decreased by 3.4% over the past year and 9% year-to-date [7] - Guggenheim reiterated a $400 price target and a Buy rating, calling Oracle its "Best Idea" in the software industry despite concerns over debt related to AI infrastructure spending [7] - Cramer discussed the importance of Oracle's ability to maintain investment-grade ratings and its potential for long-term growth [8] - Munro Global Growth Fund noted Oracle as a key detractor in performance, with scrutiny over its aggressive spending plans linked to OpenAI [8][9]