AUN Consulting, Inc. (2459) AI Stock Analysis

• Market Cap: ¥1.61B
• Dividend Yield: N/A
• Average Volume (3M): 1.14M
• Price to Earnings (P/E): ―
• Beta (1Y): 1.62
• Revenue Growth: -34.99%
• EPS Growth: 19.36%
• Country: JP
• Employees: 49
• Sector: Communication Services
• Sector Strength: 97
• Industry: Internet Content & Information
• EPS (TTM): -1.16
• Shares Outstanding: 7,502,800
• 10 Day Avg. Volume: 167,990
• 30 Day Avg. Volume: 1,140,196
• PEG Ratio: 0.94
• Price to Book (P/B): 5.43
• Price to Sales (P/S): 6.75
• P/FCF Ratio: -38.27
• 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
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 44 Neutral
• Price Target: ¥208.00 ▼(-8.77% Downside)
• Action: Upgraded Date: 12/11/25
• Date: Action: Upgraded 12/11/25

AUN Consulting, Inc.'s overall stock score is primarily impacted by its poor financial performance, characterized by declining revenues and negative profitability. Technical analysis shows some positive short-term trends, but bearish momentum indicators suggest caution. The valuation metrics further highlight the company's financial struggles, with a negative P/E ratio and no dividend yield.

Positive Factors

Stable equity ratio

A relatively stable equity ratio provides a persistent capital buffer that supports solvency and borrowing capacity. Over a 2–6 month horizon this stability helps the company sustain operations and access external financing if needed, reducing short-term liquidation risk.

Improving EPS trend

A positive EPS growth rate suggests the company has begun to improve reported earnings despite revenue pressure. If sustained, rising EPS can reflect improved cost control, operating leverage or lower shares outstanding, supporting longer-term profitability recovery prospects.

Lean workforce

A small employee base implies a lean cost structure and operational flexibility. Over several months this reduces fixed cost drag, enables faster pivots in product or go-to-market strategy, and helps conserve cash while management pursues turnaround initiatives.

Negative Factors

Sustained revenue decline

Persistent top-line contraction erodes scale, reduces pricing power and weakens customer relationships. Over a multi-month horizon declining revenue constrains reinvestment, magnifies fixed-cost burden, and makes it harder to restore margins or fund strategic initiatives.

Weak cash generation

Chronic negative operating and free cash flow undermines the company's ability to fund operations, pay suppliers, and invest in growth without external financing. This structural cash shortfall increases refinancing risk and limits strategic flexibility over months.

Rising leverage & negative ROE

Increasing leverage combined with negative ROE raises solvency and returns concerns. Higher debt amplifies interest and covenant risk and reduces capacity for value-accretive investments, while negative ROE signals persistent failure to generate shareholder returns.

AUN Consulting, Inc. Business Overview & Revenue Model

Company Description

AUN CONSULTING, Inc. provides marketing support services in Japan and internationally. The company offers search engine optimization consulting and paid search advertising services. It also provides various services that support corporate marketing activities, such as search engine marketing, Internet advertisement, advertisement production, website development, and social media services. The company was incorporated in 1998 and is headquartered in Tokyo, Japan.

AUN Consulting, Inc. Financial Statement Overview

Summary

AUN Consulting, Inc. is facing significant financial challenges, with declining revenues, negative profitability, and increasing leverage. The company's cash flow position is weak, raising concerns about its ability to sustain operations without external financing. While the equity ratio suggests some level of stability, the overall financial health of the company is concerning.

Income Statement

AUN Consulting, Inc. has experienced a significant decline in revenue over the past few years, with a negative revenue growth rate of -13.91% in the most recent year. The company has consistently reported negative net income, leading to a negative net profit margin. Additionally, both EBIT and EBITDA margins are negative, indicating operational challenges. The gross profit margin has decreased over time, reflecting declining efficiency in managing production costs.

Balance Sheet

The company's debt-to-equity ratio has increased, indicating rising leverage, which could pose financial risks. The return on equity is negative, reflecting the company's inability to generate profits from shareholders' equity. However, the equity ratio remains relatively stable, suggesting a moderate level of financial stability despite the challenges.

Cash Flow

AUN Consulting, Inc. has consistently reported negative operating and free cash flows, indicating liquidity issues. The free cash flow growth rate is negative, and the operating cash flow to net income ratio is unfavorable, highlighting the company's struggles to generate cash from operations. These factors suggest significant cash flow management challenges.

Breakdown	TTM	May 2024	May 2023	May 2022	May 2021	May 2020
Income Statement
Total Revenue	258.24M	268.88M	441.50M	454.51M	500.26M	1.03B
Gross Profit	160.50M	162.25M	286.28M	317.45M	352.63M	279.69M
EBITDA	-87.94M	-85.37M	-91.20M	-88.18M	-36.84M	-157.41M
Net Income	-114.72M	-115.14M	-138.51M	-89.04M	4.01M	-110.96M
Balance Sheet
Total Assets	703.99M	760.11M	953.17M	993.96M	1.03B	916.94M
Cash, Cash Equivalents and Short-Term Investments	388.81M	442.95M	506.33M	545.52M	566.93M	459.55M
Total Debt	224.15M	228.69M	245.66M	218.44M	192.52M	131.80M
Total Liabilities	394.88M	425.47M	499.29M	422.03M	392.39M	301.37M
Stockholders Equity	309.11M	334.63M	453.88M	571.92M	642.09M	615.56M
Cash Flow
Free Cash Flow	0.00	-47.44M	-110.41M	-83.45M	3.24M	-188.08M
Operating Cash Flow	0.00	-47.44M	-110.41M	-83.45M	3.49M	-188.08M
Investing Cash Flow	0.00	1.85M	28.24M	19.93M	16.30M	101.47M
Financing Cash Flow	0.00	-16.98M	27.23M	25.92M	60.09M	9.23M

AUN Consulting, Inc. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 228.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2459, the sentiment is Negative. The current price of 228 is above the 20-day moving average (MA) of 218.20, below the 50-day MA of 229.96, and below the 200-day MA of 249.37, indicating a bearish trend. The MACD of -5.81 indicates Negative momentum. The RSI at 43.40 is Neutral, neither overbought nor oversold. The STOCH value of 60.49 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:2459.

AUN Consulting, Inc. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
6180	75 Outperform	¥7.58B	46.34	―	3.29%	7.47%	55.61%
6185	64 Neutral	¥5.85B	24.73	―	―	8.77%	―
Sector *	60 Neutral	$48.67B	4.58	-11.27%	4.14%	2.83%	-41.78%
6562	60 Neutral	¥11.75B	10.90	―	―	33.34%	-25.08%
2459	44 Neutral	¥1.61B	-54.49	―	―	-34.99%	19.36%
3691	44 Neutral	¥6.67B	141.08	―	―	11.29%	-358.08%