Dream Vision Co., Ltd. (3185) AI Stock Analysis

• Market Cap: ¥4.08B
• Dividend Yield: N/A
• Average Volume (3M): 3.36M
• Price to Earnings (P/E): ―
• Beta (1Y): 0.28
• Revenue Growth: -11.07%
• EPS Growth: 27.85%
• Country: JP
• Employees: 165
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Specialty Retail
• EPS (TTM): -5.14
• Shares Outstanding: 18,366,100
• 10 Day Avg. Volume: 673,280
• 30 Day Avg. Volume: 3,355,963
• PEG Ratio: 0.93
• Price to Book (P/B): -4.58
• Price to Sales (P/S): 0.47
• P/FCF Ratio: -5.56
• 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: 46 Neutral
• Price Target: ¥231.00 ▲(12.68% Upside)
• Action: Reiterated Date: 03/24/26
• Date: Action: Reiterated 03/24/26

The score is primarily constrained by weak financial performance: declining revenue, ongoing losses, high leverage, and only minimal/uneven cash generation. Technicals are slightly supportive with price above major moving averages, but mixed momentum and a loss-making (negative P/E) profile keep the overall score low.

Positive Factors

Resilient gross margins

Sustained gross margins in the high-40% range indicate durable product-level pricing power and cost structure advantages in specialty retail. This margin cushion can absorb input cost swings and, if sales stabilize, supports potential recovery of operating profitability through leverage and focused SG&A controls.

Negative Factors

Declining revenue trend

An ~11% TTM revenue decline reflects structural demand weakness or market share erosion. Persistent top-line contraction reduces fixed-cost absorption, limits the ability to scale operating leverage, and can force margin trade-offs; without a sustainable revenue recovery, profit restoration will be difficult.

Dream Vision Co., Ltd. Business Overview & Revenue Model

Company Description

Dream Vision Co.,Ltd., together with its subsidiaries, engages in the internet mail order sale of clothing, shoes, and other goods in Japan and internationally. It sells fashion-related products, such as shirts, blouses, shoes, and miscellaneous g...

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Dream Vision Co.,Ltd., together with its subsidiaries, engages in the internet mail order sale of clothing, shoes, and other goods in Japan and internationally. It sells fashion-related products, such as shirts, blouses, shoes, and miscellaneous g...

Dream Vision Co., Ltd. Financial Statement Overview

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	3.65B	4.50B	4.66B	5.18B	4.95B	6.02B
Gross Profit	1.72B	2.02B	2.17B	2.49B	2.50B	2.71B
EBITDA	-150.78M	-209.49M	-104.10M	158.97M	102.42M	-113.39M
Net Income	-304.10M	-369.77M	-352.26M	-132.08M	-49.12M	-507.74M
Balance Sheet
Total Assets	2.15B	2.61B	2.66B	3.08B	3.24B	3.47B
Cash, Cash Equivalents and Short-Term Investments	631.86M	445.28M	628.57M	790.34M	1.20B	1.42B
Total Debt	1.33B	2.28B	2.42B	2.56B	2.68B	2.86B
Total Liabilities	1.99B	3.07B	3.25B	3.41B	3.57B	3.87B
Stockholders Equity	160.11M	-462.79M	-597.57M	-328.33M	-328.27M	-402.54M
Cash Flow
Free Cash Flow	9.24M	-381.19M	77.16M	-91.97M	36.16M	74.46M
Operating Cash Flow	9.24M	-363.21M	80.53M	-78.56M	95.24M	147.78M
Investing Cash Flow	234.19M	-83.38M	-242.91M	-8.44M	-72.39M	-646.00K
Financing Cash Flow	-147.81M	297.92M	-122.41M	-220.97M	-280.03M	423.23M

Dream Vision Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 205.00
• 50DMA: Negative
• 100DMA: Negative
• 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:3185, the sentiment is Positive. The current price of 205 is below the 20-day moving average (MA) of 225.25, below the 50-day MA of 229.00, and above the 200-day MA of 200.53, indicating a neutral trend. The MACD of -2.83 indicates Positive momentum. The RSI at 47.30 is Neutral, neither overbought nor oversold. The STOCH value of 47.14 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3185.

Dream Vision Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3134	74 Outperform	¥8.30B	-522.29	―	2.05%	13.52%	-42.59%
3179	66 Neutral	¥20.85B	10.52	―	3.53%	-2.73%	-51.48%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
9854	58 Neutral	¥4.75B	176.28	―	―	3.98%	―
3135	47 Neutral	¥6.02B	-18.90	―	―	25.60%	―
3185	46 Neutral	¥4.08B	-9.98	―	―	-11.07%	27.85%