YUMEMITSUKETAI Co., Ltd. (2673) AI Stock Analysis

• Market Cap: ¥2.31B
• Dividend Yield: N/A
• Average Volume (3M): 754.76K
• Price to Earnings (P/E): 17.1
• Beta (1Y): 0.33
• Revenue Growth: -45.47%
• EPS Growth: -16.25%
• Country: JP
• Employees: 11
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Specialty Retail
• EPS (TTM): 3.97
• Shares Outstanding: 10,458,000
• 10 Day Avg. Volume: 378,250
• 30 Day Avg. Volume: 754,756
• PEG Ratio: -0.32
• Price to Book (P/B): 0.42
• Price to Sales (P/S): 4.07
• P/FCF Ratio: 0.00
• 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: 57 Neutral
• Price Target: ¥202.00 ▼(-11.79% Downside)

The score is held back primarily by inconsistent cash flow and uneven operating profitability, despite improved net profitability and a healthier leverage profile. Technical indicators are mixed and do not provide strong momentum support, while valuation looks reasonable based on the provided P/E.

Positive Factors

Improved net profitability

Sustained net profitability in 2024–2025 indicates the company can generate positive earnings after prior losses. Durable net margin improvement increases capacity to fund reinvestment, build reserves, and support strategic initiatives, strengthening long-term resilience if maintained.

Stronger leverage profile

Material reduction in leverage meaningfully improves financial flexibility and lowers default risk. A lower debt-to-equity ratio gives management room to invest or weather downturns without immediate refinancing pressure, supporting durable capital allocation and operational stability.

Revenue growth acceleration in 2025

Reaccelerating top-line growth demonstrates renewed demand traction and helps absorb fixed costs. If persistent, mid-single-digit revenue growth supports margin expansion, scale benefits and improved cash generation potential, strengthening the company’s medium-term growth profile.

Negative Factors

Inconsistent cash generation

Stop-start operating cash flow raises execution risk: accounting profits have not reliably converted to cash. This undermines capacity to fund capex, reduce debt or return capital without external financing, making long-term reinvestment and balance-sheet repair less certain.

Unstable operating profitability (EBIT)

Repeated negative EBIT years suggest core operations are volatile or reliant on non-operating items for net profit. Persistent operating losses weaken sustainable margin economics, limiting the firm's ability to generate repeatable operating cash flow and scale profitably over time.

Volatile revenue and modest returns

Large year-to-year revenue swings combined with declining ROE indicate earnings and capital efficiency have weakened. Modest returns reduce capacity to attract reinvestment and signal the business may struggle to convert growth into durable shareholder value absent sustained margin or revenue stability.

YUMEMITSUKETAI Co., Ltd. Business Overview & Revenue Model

Company Description

YUMEMITSUKETAI Co., Ltd. (2673) is a Japanese company primarily engaged in the retail sector. It is known for its comprehensive range of services and products, focusing on the distribution of various consumer goods through its retail outlets. The company operates numerous stores across Japan, offering an array of items such as household goods, food products, and other consumer essentials, catering to a diverse customer base.

How the Company Makes Money

YUMEMITSUKETAI Co., Ltd. generates revenue through its extensive network of retail stores, where it sells a variety of consumer goods. The company's primary revenue stream comes from the sales of these products directly to consumers. Additionally, it may also engage in partnerships with suppliers and manufacturers to enhance its product offerings and potentially secure better pricing, thereby improving its profit margins. The company's earnings are influenced by its ability to attract and retain customers, manage operational costs, and adapt to changing market conditions.

YUMEMITSUKETAI Co., Ltd. Financial Statement Overview

Summary

Financials are mixed: profitability improved versus earlier years and leverage looks moderate, but earnings quality is a concern due to weak operating-profit consistency (EBIT negative in multiple recent years) and highly inconsistent cash generation, with operating cash flow turning negative again in 2025.

Income Statement

Profitability improved meaningfully versus earlier years, with net margin rising from a loss in 2020 to strong profits in 2024 and 2025; revenue growth also accelerated in 2025 (annual report: ~6.5%). However, performance is volatile: revenue swings sharply year-to-year (notably 2023 and 2025 vs 2024), and operating profit consistency is weak (EBIT negative in 2022, 2023, and 2025 despite positive net income), which raises questions around earnings quality and repeatability.

Balance Sheet

The balance sheet looks generally supportive, with moderate leverage and improvement from earlier years: debt-to-equity is ~0.29 in 2024–2025 versus ~0.67 in 2020, and equity remains sizable relative to total assets. The key weakness is returns: return on equity is modest in 2024–2025 (~3.7%–5.7%) versus stronger in 2021 (~8.8%), suggesting profitability is not consistently converting into attractive shareholder returns.

Cash Flow

Cash generation is the primary concern due to inconsistency. Operating cash flow was strong in 2024 (positive and roughly matched net income, with free cash flow also positive), but it turned negative in 2025 and was negative in 2022–2023 as well. This stop-start cash conversion increases execution risk and reduces confidence that accounting profits will consistently translate into cash available for reinvestment or balance-sheet improvement.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	253.66M	251.21M	541.15M	262.95M	553.41M	669.10M
Gross Profit	164.72M	162.60M	252.42M	166.66M	252.44M	313.48M
EBITDA	59.63M	104.17M	155.31M	42.26M	104.19M	208.89M
Net Income	103.17M	90.48M	140.29M	22.48M	81.25M	187.47M
Balance Sheet
Total Assets	3.37B	3.30B	3.34B	3.23B	3.45B	3.25B
Cash, Cash Equivalents and Short-Term Investments	32.46M	37.21M	39.06M	52.92M	178.19M	8.68M
Total Debt	708.86M	710.48M	706.35M	983.69M	1.04B	910.67M
Total Liabilities	879.23M	873.60M	868.97M	1.15B	1.25B	1.13B
Stockholders Equity	2.49B	2.43B	2.47B	2.09B	2.20B	2.12B
Cash Flow
Free Cash Flow	0.00	0.00	246.35M	-69.35M	-20.22M	21.86M
Operating Cash Flow	0.00	-59.29M	246.99M	-66.05M	-20.22M	23.68M
Investing Cash Flow	0.00	0.00	-161.00K	-5.01M	-4.86M	-859.00K
Financing Cash Flow	0.00	57.44M	-260.68M	-54.21M	190.59M	-20.98M

YUMEMITSUKETAI Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 229.00
• 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:2673, the sentiment is Positive. The current price of 229 is above the 20-day moving average (MA) of 212.40, above the 50-day MA of 205.74, and above the 200-day MA of 183.74, indicating a bullish trend. The MACD of 2.96 indicates Negative momentum. The RSI at 62.71 is Neutral, neither overbought nor oversold. The STOCH value of 52.45 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:2673.

YUMEMITSUKETAI Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
2674	74 Outperform	¥28.38B	12.60	―	3.77%	7.88%	-5.92%
3192	73 Outperform	¥1.96B	4.68	―	―	0.06%	―
2681	69 Neutral	¥73.52B	14.78	―	1.81%	6.48%	-38.41%
2666	67 Neutral	¥2.51B	8.21	―	1.92%	11.96%	30.75%
2751	64 Neutral	¥44.94B	24.83	―	0.26%	15.30%	-15.97%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
2673	57 Neutral	¥2.31B	17.09	―	―	-45.47%	-16.25%