Amagasa Co., Ltd. (3070) AI Stock Analysis

• Market Cap: ¥6.74B
• Dividend Yield: N/A
• Average Volume (3M): 2.63M
• Price to Earnings (P/E): ―
• Beta (1Y): 0.41
• Revenue Growth: 80.23%
• EPS Growth: 63.77%
• Country: JP
• Employees: 30
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Apparel - Retail
• EPS (TTM): -0.38
• Shares Outstanding: 78,423,200
• 10 Day Avg. Volume: 868,370
• 30 Day Avg. Volume: 2,630,266
• PEG Ratio: 0.09
• Price to Book (P/B): 9.01
• Price to Sales (P/S): 2.23
• P/FCF Ratio: -2.91
• 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: 44 Neutral
• Price Target: ¥83.00 ▲(13.70% Upside)

The score is primarily weighed down by weak financial performance (declining revenue, ongoing losses, high leverage, and negative free cash flow). Technicals offer only partial support via short-term strength versus the 20/50-day averages, but longer-term trend and MACD remain negative. Valuation is constrained by negative earnings (negative P/E) and no dividend yield data.

Positive Factors

Diversified product portfolio

A broad product portfolio across household, personal care and health reduces reliance on a single category and smooths revenue volatility. Durable diversification supports cross-selling, channel flexibility and resilience to sector-specific shocks over a multi-month horizon.

Recent top-line growth

Reported strong revenue growth indicates accelerating demand or successful product initiatives. If sustained, higher scale can improve operating leverage, allow reinvestment in R&D and marketing, and materially improve margins and cash conversion over the medium term.

Low market volatility exposure

A low beta suggests the business is less sensitive to market swings, reflecting defensive demand characteristics. This structural stability can help preserve cash flows and operating predictability, aiding planning and debt servicing through economic cycles.

Negative Factors

Persistently negative profitability

Consistent negative operating and net margins point to structural cost or pricing problems. Chronic unprofitability erodes equity, limits reinvestment, and requires either sustained revenue improvement or cost restructuring to restore long-term viability.

Negative free cash flow

Worsening negative free cash flow indicates the core business fails to generate cash after investment. This forces reliance on external financing, restricts capital allocation to growth or deleveraging, and raises long-term liquidity and solvency risks.

High leverage and weak equity

Elevated leverage and shrinking equity reduce financial flexibility and increase default risk. High debt servicing burdens limit strategic options, raise refinancing vulnerability, and make recovery dependent on substantive operational improvement or capital raises.

Amagasa Co., Ltd. Business Overview & Revenue Model

Company Description

Amagasa Co., Ltd. plans, develops, wholesales, and retails non-leather women's footwear in Japan. The company offers its products primarily under the JELLY BEANS brand. It also imports and exports women's shoes. It sells its products to specialty shoe stores, department stores, and apparel customers. The company also operates online shops. Amagasa Co., Ltd. was founded in 1976 and is headquartered in Tokyo, Japan.

How the Company Makes Money

Amagasa Co., Ltd. generates revenue through the direct sale of its consumer products across various distribution channels, including retail partnerships and online platforms. The company has established key revenue streams from its core product lines, which include household goods and personal care items. Additionally, Amagasa may engage in strategic partnerships with other manufacturers and retailers to expand its market reach and product offerings. By leveraging brand loyalty and investing in marketing strategies, the company enhances its sales and profitability.

Amagasa Co., Ltd. Financial Statement Overview

Summary

Amagasa Co., Ltd. is facing severe financial difficulties, with declining revenues, negative profitability, high leverage, and negative cash flows. These issues pose significant risks to the company's financial stability and require urgent strategic interventions.

Income Statement

Amagasa Co., Ltd. has experienced a significant decline in revenue over the years, with a pronounced negative revenue growth rate. The gross profit margin is reducing, and the net profit margin is deeply negative, indicating continuous losses. Both EBIT and EBITDA margins are negative, reflecting operational inefficiencies. The company is struggling to maintain profitability and needs to address its revenue challenges to improve its income statement health.

Balance Sheet

The balance sheet shows a concerning debt-to-equity ratio, indicating high leverage and potential risk. The equity ratio is low, suggesting limited financial stability. The company has also experienced declining stockholders' equity over the years. While there is some cash reserve, the overall financial health is weakened by liabilities exceeding assets significantly, necessitating a strategic focus on reducing debt or increasing equity.

Cash Flow

Amagasa Co., Ltd. has consistently negative free cash flow, which is worsening, indicating poor cash generation from operations. The operating cash flow to net income ratio is negative, further highlighting cash constraints. Despite some positive cash from financing activities, the company struggles with operational cash flow, indicating a need for improved cash management and cost control.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	1.22B	831.62M	919.75M	1.39B	1.57B	2.39B
Gross Profit	574.43M	409.49M	531.85M	834.47M	811.96M	1.03B
EBITDA	-527.86M	-513.94M	-589.57M	-684.92M	-832.21M	-752.68M
Net Income	-587.63M	-519.97M	-596.31M	-697.67M	-861.68M	-786.53M
Balance Sheet
Total Assets	2.09B	629.00M	596.43M	647.24M	948.97M	1.37B
Cash, Cash Equivalents and Short-Term Investments	521.32M	265.17M	310.06M	312.11M	476.62M	875.11M
Total Debt	856.57M	181.78M	215.63M	252.47M	294.91M	885.26M
Total Liabilities	1.18B	423.20M	482.96M	530.70M	626.55M	1.31B
Stockholders Equity	910.10M	205.80M	113.47M	116.54M	322.42M	66.05M
Cash Flow
Free Cash Flow	0.00	-636.94M	-615.34M	-633.96M	-910.83M	-653.72M
Operating Cash Flow	0.00	-621.29M	-610.82M	-606.53M	-886.06M	-638.51M
Investing Cash Flow	0.00	-1.16M	62.66M	-8.69M	-31.53M	1.14B
Financing Cash Flow	0.00	574.87M	554.33M	448.75M	513.99M	-154.99M

Amagasa Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 73.00
• 50DMA: Positive
• 100DMA: Negative
• 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:3070, the sentiment is Neutral. The current price of 73 is below the 20-day moving average (MA) of 75.85, below the 50-day MA of 81.38, and below the 200-day MA of 146.79, indicating a neutral trend. The MACD of -0.60 indicates Negative momentum. The RSI at 62.50 is Neutral, neither overbought nor oversold. The STOCH value of 89.41 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:3070.

Amagasa Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
8013	57 Neutral	¥2.56B	158.23	―	―	2.54%	―
2778	52 Neutral	¥1.54B	-22.47	―	―	-6.40%	-590.11%
8025	49 Neutral	¥5.57B	-22.85	―	2.26%	12.99%	-364.77%
7494	47 Neutral	¥8.36B	17.65	―	4.13%	-10.82%	―
3070	44 Neutral	¥6.74B	-5.62	―	―	80.23%	63.77%
7603	42 Neutral	¥4.23B	-1.78	―	―	-7.88%	-11.22%