Polaris Holdings Co., Ltd (3010) AI Stock Analysis

• Market Cap: ¥46.55B
• Dividend Yield: 1.6%
• Average Volume (3M): 353.56K
• Price to Earnings (P/E): 15.3
• Beta (1Y): 0.71
• Revenue Growth: 116.30%
• EPS Growth: -0.08%
• Country: JP
• Employees: 486
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Real Estate - Diversified
• EPS (TTM): 2.34
• Shares Outstanding: 233,914,670
• 10 Day Avg. Volume: 324,590
• 30 Day Avg. Volume: 353,563
• PEG Ratio: -0.30
• Price to Book (P/B): 1.04
• Price to Sales (P/S): 1.05
• P/FCF Ratio: 7.71
• 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: 65 Neutral
• Price Target: ¥191.00 ▲(0.53% Upside)

Polaris Holdings Co., Ltd's strong financial performance is a significant strength, supported by revenue growth and improved profitability. However, the technical analysis indicates bearish momentum, which poses a risk to short-term price performance. The valuation is reasonable but not particularly attractive, contributing to a moderate overall stock score.

Positive Factors

Revenue Growth

The significant revenue growth indicates strong market demand and effective business strategies, enhancing long-term competitiveness and market position.

Financial Stability

Improved financial stability with increased equity and reduced leverage provides a solid foundation for future growth and risk management.

Cash Flow Management

Strong free cash flow growth enhances liquidity and operational efficiency, supporting sustainable business operations and investment opportunities.

Negative Factors

Debt Levels

High debt levels can strain financial resources and limit flexibility, posing risks to long-term financial health and operational agility.

EBIT Margin Decline

A decline in EBIT margin indicates potential inefficiencies in operations, which could impact profitability if not addressed.

Cash Flow Volatility

Volatility in cash flows can lead to unpredictability in financial planning and may affect the company's ability to fund operations and growth initiatives.

Polaris Holdings Co., Ltd Business Overview & Revenue Model

Company Description

Polaris Holdings Co., Ltd. operates a chain of hotels in Japan. The company operates its hotels under the KOKO HOTEL, Best Western, and Value The Hotel brand names. It also offers tenant management services, as well as provides consulting and proposal services for investment in real estate properties. The company was formerly known as KachikaiHatsu Co., Ltd. and changed its name to Polaris Holdings Co., Ltd. in March 2021. Polaris Holdings Co., Ltd. was incorporated in 1912 and is based in Tokyo, Japan.

How the Company Makes Money

Polaris Holdings generates revenue through multiple streams, primarily from its subsidiaries and investment activities. The company earns income from property management and leasing services in the real estate sector, alongside capital gains from its investments in technology startups and other financial assets. Additionally, Polaris provides financial advisory services that contribute to its revenue. Strategic partnerships with other firms in the tech and finance industries further bolster its earnings potential, allowing for collaborative projects and shared resources that enhance profitability.

Polaris Holdings Co., Ltd Financial Statement Overview

Summary

Polaris Holdings Co., Ltd displays strong financial performance with significant revenue growth and improved profitability. The balance sheet reflects increased financial stability with reduced leverage. The cash flow position is robust, enhancing liquidity and operational efficiency. However, careful monitoring of debt levels and cash flow fluctuations is advised to mitigate potential risks.

Income Statement

Polaris Holdings Co., Ltd demonstrates strong growth with a remarkable revenue increase from 2024 to 2025. The gross profit margin improved substantially, highlighting efficient cost management. The net profit margin is robust, indicating profitability. However, the EBIT margin declined slightly, suggesting potential areas for operational efficiency improvements.

Balance Sheet

The balance sheet shows a healthy increase in stockholders' equity, reflecting improved financial stability. The debt-to-equity ratio has decreased over time, indicating reduced leverage and financial risk. The equity ratio is also solid, demonstrating a stable financial foundation. Nevertheless, the company still holds a significant amount of debt, which should be monitored for potential risks.

Cash Flow

Polaris Holdings Co., Ltd's cash flow statement reveals strong free cash flow growth, enhancing liquidity. The operating cash flow to net income ratio remains healthy, indicating efficient cash management. The free cash flow to net income ratio is also favorable, showcasing effective conversion of profits into cash. Despite this, fluctuations in investing and financing cash flows suggest potential volatility.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	34.39B	27.88B	22.55B	7.02B	3.71B	2.97B
Gross Profit	31.54B	25.35B	15.95B	6.51B	3.43B	2.68B
EBITDA	5.13B	4.08B	4.44B	957.92M	-1.49B	-1.84B
Net Income	2.90B	2.61B	3.30B	534.19M	-1.83B	-2.10B
Balance Sheet
Total Assets	66.50B	67.17B	23.21B	24.65B	12.04B	5.00B
Cash, Cash Equivalents and Short-Term Investments	6.29B	7.51B	3.38B	4.28B	2.40B	1.84B
Total Debt	31.15B	31.83B	11.83B	17.24B	9.88B	4.73B
Total Liabilities	38.44B	38.85B	16.32B	21.74B	11.84B	5.78B
Stockholders Equity	28.06B	28.33B	6.88B	2.91B	192.60M	-784.43M
Cash Flow
Free Cash Flow	0.00	3.80B	7.50B	-110.27M	-7.82B	-1.99B
Operating Cash Flow	0.00	4.29B	7.74B	-109.96M	-7.82B	-1.51B
Investing Cash Flow	0.00	-3.88B	-1.66B	-728.20M	-415.30M	-650.87M
Financing Cash Flow	0.00	4.04B	-6.94B	2.19B	8.80B	2.95B

Polaris Holdings Co., Ltd Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 190.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Negative

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3010, the sentiment is Positive. The current price of 190 is above the 20-day moving average (MA) of 189.05, above the 50-day MA of 187.98, and below the 200-day MA of 203.60, indicating a neutral trend. The MACD of 3.49 indicates Negative momentum. The RSI at 68.03 is Neutral, neither overbought nor oversold. The STOCH value of 80.95 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3010.

Polaris Holdings Co., Ltd Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3242	75 Outperform	¥22.13B	5.63	―	3.69%	84.40%	142.34%
9639	68 Neutral	¥48.18B	9.16	―	4.01%	-5.36%	-8.38%
3271	65 Neutral	¥26.95B	8.36	―	4.47%	117.62%	6.35%
3010	65 Neutral	¥46.55B	15.26	―	1.60%	116.30%	-0.08%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
1431	57 Neutral	¥14.97B	47.03	―	0.94%	-6.81%	-25.33%
3475	54 Neutral	¥39.25B	24.84	―	3.75%	-8.66%	-53.57%

Polaris Holdings Co., Ltd Corporate Events

Polaris Holdings Posts Robust November Hotel Gains on Record Inbound Tourism

Polaris Holdings reported strong hotel performance in November 2025, supported by record inbound tourism to Japan, which rose 10.4% year-on-year to 3.52 million visitors for the month and nearly 40 million for the year to date. Across its 65 domestic hotels, the company achieved a year-on-year RevPAR increase of 11.3%, with occupancy reaching 92.3% and the share of inbound guests rising to 52.8%. Despite the conclusion of the Osaka–Kansai EXPO 2025 in October, RevPAR in the Kansai region still grew 9.4%, while regional markets such as Chubu and Hokkaido recorded particularly strong RevPAR gains of 23.7% and about 25% respectively, underscoring the broadening of travel beyond core metropolitan areas. These results highlight the effectiveness of Polaris Holdings’ revenue management and its growing exposure to international travelers from Europe, the U.S., Australia and key Asian markets, reinforcing its position to benefit from Japan’s robust tourism recovery.

The most recent analyst rating on (JP:3010) stock is a Hold with a Yen191.00 price target. To see the full list of analyst forecasts on Polaris Holdings Co., Ltd stock, see the JP:3010 Stock Forecast page.

Polaris Holdings Reports Strong Hotel Performance Amid Inbound Travel Surge

Polaris Holdings Co., Ltd. reported strong hotel performance for October 2025, with significant increases in key metrics such as Occupancy Rate, Average Daily Rate, and Revenue per Available Room. The company benefited from a surge in inbound travel to Japan, particularly from Europe, North America, and East Asia, despite concerns about travel trends from China and Hong Kong. The successful management of accommodation demand during the EXPO 2025 Osaka–Kansai contributed to substantial growth in the Kinki and Chubu regions.

The most recent analyst rating on (JP:3010) stock is a Hold with a Yen191.00 price target. To see the full list of analyst forecasts on Polaris Holdings Co., Ltd stock, see the JP:3010 Stock Forecast page.

Polaris Holdings Revises Earnings Forecast Upwards Amid Strong Hotel Expansion

Polaris Holdings Co., Ltd. announced an upward revision to its earnings and dividend forecast for the fiscal year ending March 2026, driven by a strong business environment and successful hotel openings. The company reported record-high quarterly revenue and operating profit, despite a slight dip in some areas due to fewer visitors from South Korea and Hong Kong. The integration with Minacia under the ‘KOKO HOTEL’ brand is progressing, with a unified mission and new loyalty program aimed at leveraging scale advantages.

The most recent analyst rating on (JP:3010) stock is a Hold with a Yen221.00 price target. To see the full list of analyst forecasts on Polaris Holdings Co., Ltd stock, see the JP:3010 Stock Forecast page.

Polaris Holdings Upgrades Financial and Dividend Forecasts Amid Strong Hotel Performance

Polaris Holdings Co., Ltd. has revised its financial and dividend forecasts upward for the fiscal year ending March 31, 2026, driven by robust performance in its hotel operation business. The company expects a significant increase in net sales and profits, with a notable improvement in the dividend payout ratio, reflecting a positive outlook for stakeholders.

The most recent analyst rating on (JP:3010) stock is a Hold with a Yen221.00 price target. To see the full list of analyst forecasts on Polaris Holdings Co., Ltd stock, see the JP:3010 Stock Forecast page.

Polaris Holdings Reports Strong Financial Growth and Positive Outlook

Polaris Holdings Co., Ltd. reported a significant increase in its consolidated financial results for the six months ended September 30, 2025, with net sales rising by 122.7% year-on-year. The company also revised its financial forecast for the year ending March 31, 2026, projecting a 67.1% increase in net sales, reflecting a positive outlook on its financial performance and potential growth.

The most recent analyst rating on (JP:3010) stock is a Hold with a Yen221.00 price target. To see the full list of analyst forecasts on Polaris Holdings Co., Ltd stock, see the JP:3010 Stock Forecast page.

Polaris Holdings Transitions KOKO HOTEL Osaka Shinsekai to New Lease Agreement

Polaris Holdings Co., Ltd. has transitioned the operational structure of its KOKO HOTEL Osaka Shinsekai from a management contract to a lease agreement with the new owner, SMBC Trust Bank Ltd. This change aims to enhance profitability and ensure long-term operation by combining fixed and variable rent payments. The hotel, located in a prime tourist area, is expected to maintain high occupancy rates and capitalize on ongoing tourism demand, even beyond the EXPO 2025 Osaka, Kansai. Despite the strategic shift, the immediate financial impact on Polaris Holdings’ fiscal results is expected to be minimal.

The most recent analyst rating on (JP:3010) stock is a Hold with a Yen221.00 price target. To see the full list of analyst forecasts on Polaris Holdings Co., Ltd stock, see the JP:3010 Stock Forecast page.

Polaris Holdings Reports Strong Hotel Performance Amid Surge in International Visitors

In September 2025, Polaris Holdings Co., Ltd. reported a significant year-on-year increase in key performance metrics for its domestic hotels, driven by a surge in international visitors to Japan. The company’s hotels, particularly in the Kinki area, benefited from strategic revenue management and increased demand due to the EXPO 2025 Osaka–Kansai, resulting in notable growth in occupancy rates, average daily rates, and revenue per available room.

The most recent analyst rating on (JP:3010) stock is a Buy with a Yen232.00 price target. To see the full list of analyst forecasts on Polaris Holdings Co., Ltd stock, see the JP:3010 Stock Forecast page.