Happiness & D Co., Ltd. (JP:3174)
:3174
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Happiness & D Co., Ltd.
(3174)
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Rating:43Neutral
Price Target:
¥499.00
▼(-15.57% Downside)
Action:ReiteratedDate:03/24/26
The score is weighed down primarily by weak financial performance—persistent losses, contracting revenue, and a strained capital structure with very high leverage and eroded equity. Technical indicators also point to a sustained downtrend with negative momentum. Valuation is only slightly supportive via a modest dividend yield, but negative earnings limit the usefulness of P/E-based valuation.
Positive Factors
Gross margin improvement
A materially higher gross margin reflects better pricing, category mix, or merchandising discipline. Over the medium term this strengthens the company's ability to generate gross profit per unit sold, making a path to operating leverage possible if fixed and SG&A costs are controlled.
Negative Factors
Extremely high leverage
Very high leverage with sharply eroded equity meaningfully limits financial flexibility. Interest and principal demands constrain strategic choices, increase solvency risk during further earnings weakness, and raise the likelihood of forced restructuring or dilutive recapitalization if losses persist.
Read all positive and negative factors
Positive Factors
Negative Factors
Gross margin improvement
A materially higher gross margin reflects better pricing, category mix, or merchandising discipline. Over the medium term this strengthens the company's ability to generate gross profit per unit sold, making a path to operating leverage possible if fixed and SG&A costs are controlled.
Read all positive factors
Happiness & D Co., Ltd. (3174) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥1.81B
Dividend Yield1.06%
Average Volume (3M)1.87K
Price to Earnings (P/E)―
Beta (1Y)0.09
Revenue Growth-17.99%
EPS Growth-75.96%
CountryJP
Employees359
SectorConsumer Cyclical
Sector Strength84
IndustrySpecialty Retail
Share Statistics
EPS (TTM)-59.68
Shares Outstanding3,191,600
10 Day Avg. Volume2,400
30 Day Avg. Volume1,866
Financial Highlights & Ratios
PEG Ratio-0.03
Price to Book (P/B)9.14
Price to Sales (P/S)0.21
P/FCF Ratio16.98
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
Happiness & D Co., Ltd. Business Overview & Revenue Model
Company Description
Happiness and D Co.,Ltd. operates and manages select shops under Happiness and GINZA Happiness names in shopping centers in Japan. It offers bags and wallets; watches; jewelry/accessories comprising rings, necklaces, bracelets, and earrings; and g...
How the Company Makes Money
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Happiness & D Co., Ltd. Financial Statement Overview
Summary
Income Statement
22
Negative
Balance Sheet
12
Very Negative
Cash Flow
44
Neutral
| Breakdown | Aug 2025 | Aug 2024 | Aug 2023 | Aug 2022 | Aug 2021 |
|---|---|---|---|---|---|
Income Statement | |||||
| Total Revenue | 8.84B | 10.78B | 12.74B | 13.28B | 17.98B |
| Gross Profit | 3.44B | 3.94B | 4.26B | 4.01B | 3.67B |
| EBITDA | -258.68M | 17.38M | -7.33M | 395.85M | 103.06M |
| Net Income | -808.61M | -459.06M | -668.05M | 89.87M | -124.45M |
Balance Sheet | |||||
| Total Assets | 5.65B | 7.12B | 9.09B | 9.32B | 10.20B |
| Cash, Cash Equivalents and Short-Term Investments | 689.51M | 981.22M | 1.94B | 1.82B | 2.38B |
| Total Debt | 3.77B | 3.98B | 5.44B | 5.19B | 6.28B |
| Total Liabilities | 5.45B | 6.11B | 7.59B | 7.11B | 8.02B |
| Stockholders Equity | 198.93M | 1.02B | 1.50B | 2.21B | 2.17B |
Cash Flow | |||||
| Free Cash Flow | 107.05M | 650.05M | -87.33M | 874.70M | -430.32M |
| Operating Cash Flow | 170.41M | 756.68M | -33.75M | 897.24M | -360.30M |
| Investing Cash Flow | -113.39M | -41.83M | -53.58M | -92.93M | -112.79M |
| Financing Cash Flow | -348.73M | -1.67B | 360.95M | -1.36B | -426.81M |
Happiness & D Co., Ltd. Technical Analysis
Neutral
591.00
Price Trends
578.18
Negative
606.73
Negative
655.80
Negative
Market Momentum
1.63
Negative
53.68
Neutral
79.94
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3174, the sentiment is Neutral. The current price of 591 is above the 20-day moving average (MA) of 550.70, above the 50-day MA of 578.18, and below the 200-day MA of 655.80, indicating a neutral trend. The MACD of 1.63 indicates Negative momentum. The RSI at 53.68 is Neutral, neither overbought nor oversold. The STOCH value of 79.94 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:3174.
Happiness & D Co., Ltd. Peers Comparison
UnderperformOutperform
Sector (61)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
81 Outperform | ¥42.53B | 9.40 | ― | 2.19% | 17.90% | 14.14% | |
78 Outperform | ¥14.92B | 10.54 | ― | 2.22% | 26.29% | 28.62% | |
65 Neutral | ¥5.77B | 51.17 | ― | 1.76% | 2.24% | ― | |
61 Neutral | $18.38B | 12.79 | -2.54% | 3.03% | 1.52% | -15.83% | |
59 Neutral | ¥45.69B | 20.81 | 14.53% | 0.21% | 23.01% | 34.28% | |
52 Neutral | ¥1.93B | -3.09 | ― | ― | 13.90% | -2872.89% | |
43 Neutral | ¥1.81B | -2.91 | ― | 1.06% | -17.99% | -75.96% |
* Consumer Cyclical Sector Average
JP:3174
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Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.