ABC-MART (2670) AI Stock Analysis

• Market Cap: ¥732.33B
• Dividend Yield: 2.5%
• Average Volume (3M): 553.99K
• Price to Earnings (P/E): 16.2
• Beta (1Y): 0.25
• Revenue Growth: 6.21%
• EPS Growth: 9.69%
• Country: JP
• Employees: 6,261
• Sector: Consumer Cyclical
• Sector Strength: 64
• Industry: Apparel - Retail
• EPS (TTM): 44.57
• Shares Outstanding: 247,618,940
• 10 Day Avg. Volume: 690,630
• 30 Day Avg. Volume: 553,986
• PEG Ratio: 0.25
• Price to Book (P/B): 1.79
• Price to Sales (P/S): 0.00
• P/FCF Ratio: 138.01
• 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: ¥3,699.62
• Price Target Upside: 25.09% Upside
• Rating Consensus: Moderate Buy
• Number of Analyst Covering: 2

• Rating: 79 Outperform
• Price Target: ¥3,281.00 ▲(10.94%Upside)

ABC-MART's strong financial performance, characterized by robust revenue growth and solid profit margins, is a key driver of its stock score. Technical indicators also support a stable outlook, while the valuation metrics suggest the stock is fairly priced. The lack of earnings call data and corporate events does not impact the overall score significantly.

ABC-MART Business Overview & Revenue Model

Company Description

ABC-MART (2670) is a leading retailer in Japan, specializing in the sale of footwear and apparel. The company operates an extensive network of retail stores across Japan and other Asian countries. ABC-MART offers a wide range of products, including sneakers, dress shoes, casual shoes, and sportswear, catering to various customer preferences and demographics. It is known for both its own branded products and partnerships with international footwear brands, serving as a one-stop shop for quality footwear and related accessories.

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 earns money by offering a diverse range of products, including both its proprietary brands and those from well-known third-party brands. By maintaining a broad network of physical stores and a robust online presence, ABC-MART maximizes its market reach and customer accessibility. The company benefits from strategic partnerships with international brands, which allow it to offer exclusive products and collaborations that attract a wide customer base. Additionally, ABC-MART's revenue is bolstered by its ability to efficiently manage its supply chain and inventory, ensuring a steady flow of high-demand products to its customers.

ABC-MART Financial Statement Overview

Summary

ABC-MART is in a strong financial position, characterized by 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. While the financial trajectory is positive, ongoing monitoring of capital expenditures and market conditions will be crucial to sustain growth.

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	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	368.95B	372.20B	344.20B	290.08B	243.95B	220.27B
Gross Profit	183.90B	181.95B	175.59B	149.60B	124.89B	110.26B
EBITDA	68.01B	70.46B	63.18B	48.77B	32.32B	35.29B
Net Income	44.35B	45.36B	40.01B	30.26B	17.38B	19.23B
Balance Sheet
Total Assets	416.77B	418.73B	387.34B	355.85B	317.72B	317.83B
Cash, Cash Equivalents and Short-Term Investments	183.33B	205.17B	176.36B	148.45B	151.95B	146.63B
Total Debt	4.11B	2.02B	2.59B	9.93B	2.28B	2.01B
Total Liabilities	59.39B	48.98B	45.68B	44.88B	32.84B	38.89B
Stockholders Equity	355.12B	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	55.54B	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: Positive
• Last Price: 2957.50
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• 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 Positive. The current price of 2957.5 is above the 20-day moving average (MA) of 2940.07, above the 50-day MA of 2886.56, and above the 200-day MA of 2952.28, indicating a bullish trend. The MACD of 36.57 indicates Negative momentum. The RSI at 53.41 is Neutral, neither overbought nor oversold. The STOCH value of 48.01 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:2670.

ABC-MART Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
8219	84 Outperform	¥113.14B	11.93	5.34%	8.54%	0.57%	-4.69%
2670	79 Outperform	¥732.33B	16.20	12.68%	2.50%	6.21%	9.69%
8214	78 Outperform	¥140.37B	14.69		4.78%	2.65%	26.42%
7606	76 Outperform	¥62.03B	14.03		3.49%	12.39%	-11.38%
7564	71 Outperform	¥542.71B	32.13		1.02%	3.23%	5.67%
Sector *	67 Neutral	¥252.32B	13.52	6.45%	2.72%	5.19%	-11.50%

ABC-MART Corporate Events

ABC-MART Announces Changes in Board of Directors

ABC-MART, INC. announced changes in its Board of Directors, with the appointment of three new candidates, including Hideki Kobayakawa, Hiroko Suzuki, and Kanako Sasaki, as Outside Directors. The appointments are set to be confirmed at the upcoming Annual General Meeting of Shareholders. Additionally, the company disclosed the retirement of Director Kou Toyoda due to the expiration of his term.