TENPOS HOLDINGS Co.Ltd. (2751) AI Stock Analysis

• Market Cap: ¥47.62B
• Dividend Yield: 0.26%
• Average Volume (3M): 5.88K
• Price to Earnings (P/E): 32.4
• Beta (1Y): 0.28
• Revenue Growth: 15.30%
• EPS Growth: -15.97%
• Country: JP
• Employees: 838
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Specialty Retail
• EPS (TTM): 28.98
• Shares Outstanding: 14,314,800
• 10 Day Avg. Volume: 4,750
• 30 Day Avg. Volume: 5,876
• PEG Ratio: 4.92
• Price to Book (P/B): 2.58
• Price to Sales (P/S): 0.88
• P/FCF Ratio: 55.63
• 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: 64 Neutral
• Price Target: ¥4,259.00 ▲(17.01% Upside)
• Action: Downgraded Date: 10/30/25
• Date: Action: Downgraded 10/30/25

TENPOS HOLDINGS Co.Ltd. shows strong financial performance with stable revenue growth and a solid balance sheet, which are the most significant factors supporting its stock score. Technical analysis indicates a neutral to slightly bearish short-term outlook, while the valuation suggests moderate pricing with limited dividend yield. The absence of earnings call data and notable corporate events does not impact the score.

Positive Factors

Balance sheet strength

A low debt-to-equity profile and strong equity ratio indicate durable financial flexibility and lower default risk. Over the next 2–6 months this supports capital allocation for growth or downturns, reducing refinancing pressure and preserving investment optionality for strategic initiatives.

Consistent revenue growth

Sustained top-line expansion signals continued product/service demand and market traction. Persistent revenue growth underpins scale advantages, supports margin preservation, and provides a durable base for reinvestment into sales, systems, or new offerings over the medium term.

Healthy free cash flow generation

Improving free cash flow provides internal funding for capex, debt reduction, or shareholder returns without reliance on external financing. Consistent FCF supports resilience through cycles and funds strategic investments that sustain competitive position over time.

Negative Factors

EPS decline

A material decline in EPS growth suggests profit per share pressure that may reflect margin compression, one-off costs, or lower operating leverage. If persistent, this can limit reinvestment capacity and investor confidence, requiring operational remediation to restore earnings momentum.

Weaker cash conversion

Deteriorating cash conversion raises working-capital and liquidity risks, potentially forcing higher short-term financing or constraining capex. Over months this can pressure flexibility for growth initiatives and may require tighter receivables/inventory management to normalize cash flow.

Margin variability / efficiency

Eroding or inconsistent margins point to cost or pricing pressures and signal limited operating leverage. Without efficiency gains or pricing power improvements, margin volatility can reduce sustainable profitability and magnify earnings sensitivity to revenue swings over the medium term.

TENPOS HOLDINGS Co.Ltd. Business Overview & Revenue Model

Company Description

TENPOS HOLDINGS Co.,Ltd. operates kitchenware and equipment stores in Japan. The company also offers shop layout and interior designing, skills and knowledge leasing, and restaurant operation training services. It operates 31 directly owned and 8 FC stores under the Asakuma brand; 3 FC stores under the enjoy Kitchen brand; and 2 FC stores under the ASAKUMAKITCHEN brand, as well as 2 Farmer's Garden, 5 Na No Ha, and 6 Motsuyaki Ebisu San restaurants. The company was formerly known as Tenpos Busters Co., Ltd. and changed its name to TENPOS HOLDINGS Co.,Ltd. in November 2017. TENPOS HOLDINGS Co.,Ltd. was incorporated in 1992 and is headquartered in Tokyo, Japan.

How the Company Makes Money

Detailed information on TENPOS HOLDINGS Co., Ltd.’s revenue model and key revenue streams (e.g., specific business segments, monetization mechanisms, major customers/partnerships, or material contributing factors to earnings) is null.

TENPOS HOLDINGS Co.Ltd. Financial Statement Overview

Summary

TENPOS HOLDINGS Co.Ltd. displays strong financial health with consistent revenue growth and solid profitability. The balance sheet is stable with low leverage, and cash flow generation is generally robust. While there are areas for improvement in operational efficiency and cash conversion, the overall financial position is strong, supporting future growth prospects.

Income Statement

TENPOS HOLDINGS Co.Ltd. has demonstrated strong revenue growth over the years, with a notable 9.48% increase in the latest period. The gross profit margin remains healthy, although it has slightly decreased from previous years. The net profit margin has shown some variability, indicating potential areas for efficiency improvement. Overall, the company maintains solid profitability metrics, but there is room for enhancing operational efficiency.

Balance Sheet

The company's balance sheet is robust, characterized by a low debt-to-equity ratio, indicating prudent financial leverage. The return on equity is strong, reflecting effective use of shareholder funds. The equity ratio suggests a stable financial position with a good proportion of assets financed by equity. Overall, the balance sheet reflects financial stability and low risk.

Cash Flow

Cash flow analysis shows variability, with a significant increase in free cash flow growth in the latest period. However, the operating cash flow to net income ratio has decreased, suggesting potential challenges in converting income into cash. The free cash flow to net income ratio remains healthy, indicating good cash generation relative to profits. Overall, cash flow management is solid but could benefit from more consistent operating cash flow performance.

Breakdown	TTM	Apr 2025	Apr 2024	Apr 2023	Apr 2022	Apr 2022
Income Statement
Total Revenue	47.57B	47.05B	37.07B	31.28B	29.01B	27.01B
Gross Profit	17.94B	17.72B	14.34B	12.04B	10.84B	10.58B
EBITDA	3.04B	3.17B	3.15B	2.38B	2.09B	1.29B
Net Income	1.81B	2.06B	1.97B	1.43B	1.56B	199.00M
Balance Sheet
Total Assets	27.27B	26.22B	24.25B	19.37B	18.86B	16.90B
Cash, Cash Equivalents and Short-Term Investments	8.25B	9.63B	10.57B	10.37B	10.36B	8.80B
Total Debt	1.92B	1.99B	2.51B	104.00M	506.00M	909.00M
Total Liabilities	9.63B	8.99B	9.32B	5.09B	5.95B	5.73B
Stockholders Equity	16.43B	16.05B	13.98B	13.11B	11.73B	10.08B
Cash Flow
Free Cash Flow	0.00	743.00M	2.28B	475.00M	2.13B	1.36B
Operating Cash Flow	0.00	1.22B	2.60B	649.00M	2.31B	1.47B
Investing Cash Flow	0.00	-1.43B	-1.33B	-206.00M	-188.00M	-126.00M
Financing Cash Flow	0.00	-589.00M	-1.07B	-507.00M	-377.00M	372.00M

TENPOS HOLDINGS Co.Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 3640.00
• 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:2751, the sentiment is Positive. The current price of 3640 is below the 20-day moving average (MA) of 3968.25, below the 50-day MA of 3845.20, and above the 200-day MA of 3547.18, indicating a bullish trend. The MACD of 46.19 indicates Positive momentum. The RSI at 56.92 is Neutral, neither overbought nor oversold. The STOCH value of 33.55 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:2751.

TENPOS HOLDINGS Co.Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
2674	74 Outperform	¥28.16B	8.12	―	3.77%	7.88%	-5.92%
3093	65 Neutral	¥42.22B	9.40	―	2.19%	17.90%	14.14%
7685	65 Neutral	¥211.92B	27.65	―	0.64%	57.01%	91.03%
2751	64 Neutral	¥47.62B	32.42	―	0.26%	15.30%	-15.97%
9278	64 Neutral	¥31.67B	11.19	―	1.73%	―	―
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
9270	59 Neutral	¥25.93B	3.19	―	0.95%	4.14%	―