Jason Co., Ltd. (3080) AI Stock Analysis

• Market Cap: ¥9.83B
• Dividend Yield: 1.71%
• Average Volume (3M): 4.96K
• Price to Earnings (P/E): 66.2
• Beta (1Y): 0.04
• Revenue Growth: -1.36%
• EPS Growth: -63.23%
• Country: JP
• Employees: 194
• Sector: Consumer Defensive
• Sector Strength: 42
• Industry: Discount Stores
• EPS (TTM): 1.12
• Shares Outstanding: 12,812,000
• 10 Day Avg. Volume: 5,690
• 30 Day Avg. Volume: 4,956
• PEG Ratio: -0.58
• Price to Book (P/B): 1.35
• Price to Sales (P/S): 0.30
• P/FCF Ratio: 43.84
• 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: 62 Neutral
• Price Target: ¥823.00 ▲(2.88% Upside)
• Action: Reiterated Date: 02/27/26
• Date: Action: Reiterated 02/27/26

The score is driven primarily by solid balance-sheet strength but offset by declining profitability and weakening cash flow. Technicals are mixed with oversold signals amid a weak near-term trend, while valuation is a major headwind due to the very high P/E and only modest dividend yield.

Positive Factors

Strong balance sheet

A consistently high equity ratio and low debt indicate durable financial flexibility and downside protection. This strength supports working capital needs, funds operations or selective investments without heavy external borrowing, and helps absorb cyclical retail shocks over months.

Stable gross profit margin

A steady ~25% gross margin signals consistent cost control and purchasing/operational efficiency in the discount retail model. That margin stability provides a structural buffer to support retail pricing, absorb input cost swings, and sustain contribution to overhead over the medium term.

Positive operating cash flow history

Historically positive operating cash flow evidences the firm's ability to generate internal funding from core retail operations. While declining, ongoing positive OCF supports near-term reinvestment, working capital and discretionary payouts without immediate reliance on new financing.

Negative Factors

Declining net profit margin

A persistent fall in net margin to ~1.2% signals deteriorating bottom-line efficiency from rising costs, price pressure, or weaker operating leverage. Low net margins reduce retained earnings, constrain investment capacity and make profitability more sensitive to demand or cost shocks over time.

Eroding return on equity

A sharp ROE decline reflects weakening profitability relative to shareholder capital. Sustained lower ROE implies reduced effectiveness in converting equity into earnings, limiting long-term shareholder returns and raising questions about capital allocation or competitive pressures in the business.

Weakened free cash flow

A notable FCF decline constrains flexibility for capex, debt reduction and dividends. Even with a solid balance sheet, prolonged FCF weakness reduces the firm's ability to invest in growth initiatives or respond to industry disruption, increasing strategic and liquidity risk over the medium term.

Jason Co., Ltd. Business Overview & Revenue Model

Company Description

Jason Co., Ltd. develops and operates discount and variety stores in Japan. It provides beverages, liquors, processed food, sweets, cosmetics, hygiene products, soaps, women goods, kitchen and cleaning supplies, baby products, health products, audio and visual products, memory related products, office supplies, batteries, light bulbs/lighting equipment, seasonal appliances, car supplies, watches/bags, toys, stationery, bicycles, cameras, sporting and leisure goods, and DIY and gardening supplies. The company also offers men's and women's clothing, children's clothing, underwear/hosiery, shoes, umbrellas, belts, and bedding upholstery. It operates directly managed stores and shared delivery centers. The company was incorporated in 1973 and is headquartered in Kashiwa, Japan.

How the Company Makes Money

Jason Co., Ltd. generates revenue primarily through the sale of automotive parts and components to vehicle manufacturers and aftermarket retailers. The company operates under a B2B (business-to-business) revenue model, where it supplies its products to automotive OEMs (original equipment manufacturers) and Tier 1 suppliers. Key revenue streams include direct sales of parts, long-term contracts with major automotive companies, and aftermarket sales through distribution networks. Additionally, Jason Co., Ltd. may engage in strategic partnerships with automotive manufacturers to develop customized solutions, further enhancing its revenue potential. The company's focus on innovation and quality helps maintain competitive pricing and customer loyalty, contributing to its overall financial performance.

Jason Co., Ltd. Financial Statement Overview

Summary

Financially stable balance sheet with low leverage and an equity ratio above 50%, but profitability has weakened (net margin down to 1.2% by 2025; ROE down to 5.5%) and cash generation is deteriorating with lower operating and free cash flow.

Income Statement

Jason Co., Ltd. shows a stable gross profit margin averaging around 25% over the years, indicating effective cost management. However, the net profit margin has declined from 3.0% in 2021 to 1.2% in 2025, suggesting increased expenses or reduced pricing power. Revenue growth has been inconsistent, with a slight decline in 2025 compared to 2024. The EBIT and EBITDA margins have also decreased, reflecting potential challenges in operational efficiency.

Balance Sheet

The company maintains a strong equity position with an equity ratio consistently above 50%, indicating financial stability. The debt-to-equity ratio is low, reflecting prudent leverage management. Return on Equity (ROE) has decreased over the years, from 16.6% in 2021 to 5.5% in 2025, suggesting a decline in profitability relative to shareholder equity.

Cash Flow

Operating cash flow has been positive but shows a declining trend, indicating potential challenges in cash generation from operations. Free cash flow has fluctuated, with a significant drop in 2025 compared to previous years. The operating cash flow to net income ratio has decreased, suggesting reduced cash conversion efficiency.

Breakdown	TTM	Feb 2025	Feb 2025	Feb 2024	Feb 2023	Feb 2022
Income Statement
Total Revenue	27.95B	28.30B	28.74B	27.23B	26.28B	26.55B
Gross Profit	7.17B	7.31B	7.40B	7.26B	6.90B	7.15B
EBITDA	560.24M	738.24M	1.06B	1.03B	1.07B	1.47B
Net Income	236.34M	345.59M	602.90M	599.80M	570.04M	805.43M
Balance Sheet
Total Assets	11.78B	10.86B	10.77B	10.41B	9.74B	9.55B
Cash, Cash Equivalents and Short-Term Investments	4.34B	4.11B	4.22B	4.02B	3.68B	3.68B
Total Debt	1.42B	958.73M	1.05B	1.09B	896.78M	872.65M
Total Liabilities	5.56B	4.56B	4.65B	4.72B	4.49B	4.70B
Stockholders Equity	6.22B	6.30B	6.12B	5.68B	5.25B	4.85B
Cash Flow
Free Cash Flow	0.00	194.02M	468.06M	566.88M	276.80M	1.09B
Operating Cash Flow	0.00	589.42M	551.90M	673.25M	362.44M	1.12B
Investing Cash Flow	0.00	-454.22M	-130.20M	-155.52M	-152.55M	-140.88M
Financing Cash Flow	0.00	-266.50M	-239.99M	-211.25M	-230.24M	-169.43M

Jason Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 800.00
• 50DMA: Negative
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Positive
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3080, the sentiment is Negative. The current price of 800 is below the 20-day moving average (MA) of 819.88, below the 50-day MA of 800.74, and above the 200-day MA of 724.84, indicating a neutral trend. The MACD of 0.60 indicates Positive momentum. The RSI at 26.42 is Positive, neither overbought nor oversold. The STOCH value of 17.67 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3080.

Jason Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
2782	74 Outperform	¥326.54B	22.51	12.03%	1.96%	4.24%	13.79%
7544	69 Neutral	¥4.35B	10.71	―	2.18%	―	―
7532	68 Neutral	¥3.26T	30.98	16.37%	0.73%	6.23%	16.45%
8203	66 Neutral	¥26.42B	9.03	―	2.89%	6.70%	7.79%
2735	63 Neutral	¥8.64B	10.13	―	3.67%	0.52%	-3.78%
Sector *	62 Neutral	$20.33B	14.63	-3.31%	3.23%	1.93%	-12.26%
3080	62 Neutral	¥9.83B	66.23	―	1.71%	-1.36%	-63.23%