ABC-MART (2670) AI Stock Analysis

• Market Cap: ¥667.70B
• Dividend Yield: 2.67%
• Average Volume (3M): 588.90K
• Price to Earnings (P/E): 14.7
• Beta (1Y): 0.27
• Revenue Growth: 2.99%
• EPS Growth: 5.66%
• Country: JP
• Employees: 6,261
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Apparel - Retail
• EPS (TTM): N/A
• Shares Outstanding: 247,618,940
• 10 Day Avg. Volume: 1,052,000
• 30 Day Avg. Volume: 588,896
• PEG Ratio: 1.18
• Price to Book (P/B): 1.94
• Price to Sales (P/S): 1.91
• P/FCF Ratio: 15.66
• 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: ¥3,899.98
• Price Target Upside: 44.63% Upside
• Rating Consensus: Moderate Buy
• Number of Analyst Covering: 1
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 66 Neutral
• Price Target: ¥2,807.00 ▲(4.10% Upside)

ABC-MART's strong financial performance is the most significant factor, supported by robust revenue growth and healthy profit margins. However, the technical analysis indicates bearish momentum, which tempers the overall score. The stock's reasonable valuation and attractive dividend yield provide additional support.

Positive Factors

Revenue Growth

The significant increase in revenue reflects strong growth in the retail sector, indicating successful market penetration and product demand.

Cash Flow Generation

Strong cash generation provides financial flexibility, enabling the company to invest in growth opportunities and manage economic downturns effectively.

Balance Sheet Health

Minimal debt levels enhance financial stability and reduce risk, allowing the company to sustain operations and invest in strategic initiatives.

Negative Factors

Capital Expenditure Fluctuations

Variability in capital expenditures can impact cash flow predictability and may affect the company's ability to consistently invest in growth.

Market Saturation Risk

Lack of recent corporate events or expansions could indicate potential market saturation, limiting future growth opportunities in existing markets.

E-commerce Competition

The competitive e-commerce landscape poses challenges to maintaining market share and requires continuous innovation to attract online consumers.

ABC-MART Business Overview & Revenue Model

Company Description

ABC-Mart,Inc., together with its subsidiaries, engages in the retailing of shoes, clothing, and general merchandise products for men, women, and kids in Japan. The company develops and manufactures shoes; and licenses various brands. In addition, the company is involved in the sale of owned and purchased products through ABC-MART stores. The company offers its products under the VANS, HAWKINS, Saucony, NUOVO, gravis, DANNER, SPERRY,WHITE'S HOUSE, and byA brand names. It operates approximately of 40 stores in Hokkaido, 56 stores in Tohoku, 142 stores in Tokyo, 281 stores in Kanto, 163 stores in Chubu, 170 stores in Kansai, 67 stores in Chugoku and Shikoku, and 134 stores in Kyushu and Okinawa in Japan, as well as 285 stores in South Korea, 62 stores in Taiwan, and 7 stores in the United States. The company was incorporated in 1976 and is headquartered in Tokyo, Japan.

How the Company Makes Money

ABC-MART generates revenue primarily through the sale of footwear and apparel in its retail stores and online platforms. The company employs a multi-channel retail strategy, which allows it to capture sales from both in-store and e-commerce transactions. Key revenue streams include the sale of branded products, private label offerings, and seasonal promotions. Additionally, ABC-MART benefits from strategic partnerships with various footwear and apparel brands, which can enhance product availability and attract a broader customer base. The company's focus on customer service and loyalty programs also contributes to repeat business and customer retention, further bolstering its earnings.

ABC-MART Financial Statement Overview

Summary

ABC-MART shows strong financial performance with robust revenue growth, healthy profit margins, and strong cash flow generation. The company maintains a low debt level, ensuring financial stability, and demonstrates effective capital management.

Income Statement

ABC-MART has demonstrated robust revenue growth with Total Revenue rising from 243.95 billion in 2022 to 372.20 billion in 2025, reflecting strong growth in the retail sector. The Gross Profit Margin remains healthy at 48.88%, indicating efficient cost management. The Net Profit Margin has also improved to 12.19%, showcasing profitability expansion. Both EBIT and EBITDA margins are strong at 16.80% and 18.93% respectively, underlining operational efficiency.

Balance Sheet

The company's financial stability is reflected in a low Debt-to-Equity Ratio of 0.0055, indicating minimal reliance on debt financing. The Return on Equity (ROE) is impressive at 12.35%, indicating effective use of equity capital. The Equity Ratio stands at a strong 87.69%, suggesting a solid equity base relative to total assets, enhancing financial resilience.

Cash Flow

ABC-MART has shown a consistent ability to generate cash, with Operating Cash Flow increasing to 55.54 billion in 2025. The Free Cash Flow has also seen growth, providing financial flexibility. The Operating Cash Flow to Net Income Ratio is robust at 1.22, indicating strong cash generation relative to net income. However, fluctuations in capital expenditures should be monitored.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	373.69B	372.20B	344.20B	290.08B	243.95B	220.27B
Gross Profit	186.26B	181.95B	175.59B	149.60B	124.89B	110.26B
EBITDA	68.79B	70.46B	63.18B	48.77B	32.32B	35.29B
Net Income	45.20B	45.36B	40.01B	30.26B	17.38B	19.23B
Balance Sheet
Total Assets	432.54B	418.73B	387.34B	355.85B	317.72B	317.83B
Cash, Cash Equivalents and Short-Term Investments	194.06B	205.17B	176.36B	148.45B	151.95B	146.63B
Total Debt	4.42B	2.02B	2.59B	9.93B	2.28B	2.01B
Total Liabilities	63.97B	48.98B	45.68B	44.88B	32.84B	38.89B
Stockholders Equity	366.26B	367.33B	339.44B	309.09B	283.30B	277.62B
Cash Flow
Free Cash Flow	0.00	45.49B	43.65B	4.01B	15.18B	16.88B
Operating Cash Flow	0.00	56.13B	51.23B	10.88B	25.16B	23.49B
Investing Cash Flow	0.00	-15.10B	-11.40B	-9.00B	-7.46B	-11.32B
Financing Cash Flow	0.00	-17.08B	-18.59B	-9.36B	-13.92B	-15.02B

ABC-MART Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 2696.50
• 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:2670, the sentiment is Negative. The current price of 2696.5 is below the 20-day moving average (MA) of 2699.65, below the 50-day MA of 2700.33, and below the 200-day MA of 2814.01, indicating a bearish trend. The MACD of 1.17 indicates Negative momentum. The RSI at 46.82 is Neutral, neither overbought nor oversold. The STOCH value of 46.25 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:2670.

ABC-MART Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
7564	76 Outperform	¥525.57B	28.27	―	1.06%	10.84%	16.83%
8214	72 Outperform	¥147.33B	17.03	―	4.56%	2.21%	4.36%
8219	71 Outperform	¥122.50B	13.09	5.53%	6.21%	-1.03%	4.12%
7606	69 Neutral	¥68.45B	18.89	―	2.75%	10.48%	-34.38%
2670	66 Neutral	¥667.70B	14.66	12.11%	2.67%	2.99%	5.66%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%

ABC-MART Corporate Events

ABC-MART Announces Leadership Change to Drive International Growth

ABC-MART, INC. has announced a change in its representative directors to enhance its management structure and support its international expansion goals. Minoru Noguchi will transition to Chairman, while Kiichiro Hattori will become the new President, effective March 1, 2026, as part of the company’s strategy for sustainable growth.

ABC-MART Reports Stable Financial Performance for H1 2025

ABC-MART, INC. reported its consolidated financial results for the six months ending August 31, 2025, showing a slight increase in net sales by 0.9% compared to the previous year, reaching ¥190,132 million. Despite a minor decline in operating profit by 1.2%, ordinary profit increased by 2.3%, and profit attributable to owners of the parent rose by 0.8%. The company maintained a strong equity-to-asset ratio of 85.8%, indicating financial stability. The dividend forecast remains unchanged, reflecting confidence in sustaining shareholder returns.