Artner Co., Ltd. (2163) AI Stock Analysis

• Market Cap: ¥20.15B
• Dividend Yield: 4.43%
• Average Volume (3M): 21.74K
• Price to Earnings (P/E): 15.6
• Beta (1Y): 1.00
• Revenue Growth: 10.04%
• EPS Growth: 19.85%
• Country: JP
• Employees: 1,397
• Sector: Industrials
• Sector Strength: 90
• Industry: Staffing & Employment Services
• EPS (TTM): 33.96
• Shares Outstanding: 10,627,920
• 10 Day Avg. Volume: 26,450
• 30 Day Avg. Volume: 21,740
• PEG Ratio: 0.52
• Price to Book (P/B): 2.62
• Price to Sales (P/S): 0.00
• P/FCF Ratio: 12.34
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0

• Rating: 80 Outperform
• Price Target: ―

Artner Co., Ltd. scores highly due to its strong financial performance with no debt and consistent cash flow generation. Despite short-term bearish technical signals, the reasonable valuation with a solid dividend yield supports a positive outlook. The company's robust financial health outweighs the mixed technical analysis, making it an attractive investment in the staffing and employment services industry.

Artner Co., Ltd. Business Overview & Revenue Model

Company Description

Artner Co., Ltd. (2163) is a Japanese company specializing in the provision of human resource solutions. The company focuses on staffing services, particularly in the technology and engineering sectors. Artner Co., Ltd. offers comprehensive staffing and outsourcing services tailored to meet the needs of businesses seeking skilled professionals in various technical fields.

How the Company Makes Money

Artner Co., Ltd. generates revenue primarily through its staffing services, where it places skilled workers in temporary or permanent positions within client companies. The company charges fees for these placements, which can be based on the duration of the assignment or a percentage of the employee's salary. In addition to staffing fees, Artner may earn revenue from outsourcing services, where they provide managed services or complete projects on behalf of clients. The company's partnerships with various industries and its focus on technology and engineering sectors contribute significantly to its revenue streams.

Artner Co., Ltd. Financial Statement Overview

Summary

Artner Co., Ltd. exhibits a highly favorable financial position characterized by steady revenue and profit growth, excellent liquidity, and a strong equity position with no debt. The company's ability to generate cash and its efficient cost management contribute to its robust financial health. Potential risks are minimal due to the absence of debt, making Artner a financially stable entity in the staffing and employment services industry.

Income Statement

Artner Co., Ltd. has demonstrated a strong income statement with consistent revenue growth over the past years, with a notable increase from 11.13 billion yen in 2024 to 11.13 billion yen in 2025, showing a growth rate of 10.05%. The company maintains healthy gross profit and net profit margins, with the latest being 36.96% and 11.33% respectively. The EBIT and EBITDA margins are also robust at 16.27% and 16.49%, indicating effective cost management and operational efficiency.

Balance Sheet

The balance sheet of Artner Co., Ltd. is exceptionally strong, with a solid equity base and no debt, resulting in a debt-to-equity ratio of 0. The company's equity ratio is impressive at 70.39%, indicating financial stability and low leverage risk. The return on equity is a healthy 26.78%, reflecting effective use of shareholders' funds to generate profits.

Cash Flow

Artner Co., Ltd. shows a strong cash flow position with a consistent increase in free cash flow, growing from 1.11 billion yen in 2024 to 1.13 billion yen in 2025. The operating cash flow to net income ratio is 0.94, suggesting strong cash conversion efficiency. The free cash flow to net income ratio is 0.90, indicating that the company generates substantial cash relative to its net income.

Breakdown
Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement		Total Revenue
11.13B	10.11B	9.24B	8.10B	7.17B
	Gross Profit
4.11B	3.54B	3.07B	2.80B	2.73B
	EBIT
1.81B	1.52B	1.19B	1.01B	887.08M
	EBITDA
1.84B	1.55B	1.23B	1.09B	943.21M
	Net Income Common Stockholders
1.26B	1.05B	895.15M	728.78M	628.56M
Balance Sheet		Cash, Cash Equivalents and Short-Term Investments
4.59B	4.28B	3.98B	3.55B	3.02B
	Total Assets
6.69B	6.11B	5.67B	5.09B	4.43B
	Total Debt
0.00	0.00	0.00	0.00	0.00
	Net Debt
-4.59B	-4.28B	-3.98B	-3.55B	-3.02B
	Total Liabilities
1.98B	1.84B	1.63B	1.51B	1.31B
	Stockholders Equity
4.71B	4.27B	4.05B	3.58B	3.12B
Cash Flow		Free Cash Flow
1.13B	1.11B	858.46M	760.67M	851.36M
	Operating Cash Flow
1.18B	1.13B	872.60M	770.93M	899.28M
	Investing Cash Flow
-49.98M	-5.97M	-24.09M	33.64M	-30.98M
	Financing Cash Flow
-819.13M	-818.54M	-426.83M	-270.04M	-232.09M

Artner Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 1896.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2163, the sentiment is Positive. The current price of 1896 is below the 20-day moving average (MA) of 1912.40, above the 50-day MA of 1858.24, and above the 200-day MA of 1835.24, indicating a neutral trend. The MACD of 9.59 indicates Positive momentum. The RSI at 49.27 is Neutral, neither overbought nor oversold. The STOCH value of 42.46 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:2163.

Artner Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
2163	80 Outperform	¥20.15B	15.62		4.43%	10.04%	19.85%
4812	75 Outperform	¥432.07B	28.60		1.63%	7.49%	1.09%
9719	74 Outperform	¥1.33T	29.62		1.71%	24.10%	11.27%
9749	72 Outperform	$637.47B	33.20	13.64%	0.43%	6.92%	25.38%
9739	68 Neutral	¥40.08B	10.94		3.35%	4.53%	-6.57%
Sector *	66 Neutral	$4.52B	12.34	5.41%	3.62%	4.15%	-12.18%
9613	54 Neutral	$5.60T	39.30	7.94%	<0.01%	6.21%	6.41%

Artner Co., Ltd. Corporate Events

Artner Co., Ltd. Enhances Internal Control Framework

Artner Co., Ltd. has revised its ‘Basic Framework of the Internal Control System’ to enhance compliance, risk management, and operational efficiency. The updated framework includes a compliance and risk management meeting, an internal whistleblowing system, and an independent Internal Audit Office to ensure legal compliance and effective management. These changes aim to strengthen the company’s internal controls and ensure the appropriateness of financial reporting, thereby improving its operational efficiency and risk management capabilities.

Artner Co., Ltd. Announces Board and Management Restructuring

Artner Co., Ltd. announced changes in its board and management structure, effective April 24, 2025, and May 1, 2025, respectively. The company reappointed its key directors and introduced an executive officer system to enhance its operational efficiency and strategic focus. These changes are expected to streamline decision-making and strengthen the company’s market position in the engineering sector.

Artner Co., Ltd. Evaluates Board Effectiveness and Plans Structural Changes

Artner Co., Ltd. has conducted an evaluation of its Board of Directors’ effectiveness for the fiscal year ending January 31, 2025. The evaluation revealed that the Board’s effectiveness is maintained, but highlighted the need for greater diversity and improved succession planning. As a result, the company plans to introduce an executive officer system in May 2025 to enhance its management structure and address these issues. The Board also recognized the importance of cost of capital and stock price considerations in its management approach.

Artner Co., Ltd. Reports Strong Financial Growth for Fiscal Year 2025

Artner Co., Ltd. reported a notable increase in its financial performance for the fiscal year ended January 31, 2025, with a 10% rise in net sales and significant improvements in operating and ordinary profits. The company’s strong financial results, including a higher return on equity and increased dividends, indicate a positive outlook and potential for growth, benefiting stakeholders and reinforcing its position in the industry.