SLD Entertainment, Inc. (3223) AI Stock Analysis

• Market Cap: ¥1.44B
• Dividend Yield: N/A
• Average Volume (3M): 1.44K
• Price to Earnings (P/E): 11.3
• Beta (1Y): 0.50
• Revenue Growth: 2.10%
• EPS Growth: -100.00%
• Country: JP
• Employees: 127
• Sector: Consumer Cyclical
• Sector Strength: 58
• Industry: Restaurants
• EPS (TTM): 81.85
• Shares Outstanding: 1,560,864
• 10 Day Avg. Volume: 1,530
• 30 Day Avg. Volume: 1,443
• PEG Ratio: <0.01
• Price to Book (P/B): 4.19
• Price to Sales (P/S): 0.00
• P/FCF Ratio: -4.34
• 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

• Rating: 70 Outperform
• Price Target: ¥985.00 ▲(6.83%Upside)

SLD Entertainment, Inc. demonstrates robust financial performance with improving profitability and reduced leverage, making it a strong investment in the restaurant sector. Technical analysis supports a moderately bullish outlook, though valuation is attractive, offset by the absence of a dividend yield.

SLD Entertainment, Inc. Business Overview & Revenue Model

Company Description

SLD Entertainment, Inc. (3223) is a dynamic company operating in the entertainment sector, focusing on delivering engaging experiences through live events, digital media, and interactive entertainment platforms. The company offers a variety of entertainment services including concert production, event management, and innovative digital content creation, catering to diverse audiences worldwide.

How the Company Makes Money

SLD Entertainment, Inc. generates revenue through multiple streams, primarily from ticket sales for live events, sponsorships, and partnerships with brands looking to reach large audiences. Additionally, the company earns money from licensing its digital content to streaming platforms and through advertising on its own digital channels. Significant partnerships with major entertainment and media companies further enhance its earnings potential by expanding its reach and market presence.

SLD Entertainment, Inc. Financial Statement Overview

Summary

SLD Entertainment, Inc. has shown significant financial improvements, with strong profitability and cash flow generation. The net profit margin has turned positive, and the company has reduced its leverage, though it still relies moderately on debt.

Income Statement

SLD Entertainment, Inc. shows strong profitability with a consistent gross profit margin over the years, reaching 80% in the latest year. The net profit margin improved significantly from negative figures in 2023 to nearly 3.93% in 2025, indicating a positive turnaround. Revenue growth rate from 2024 to 2025 was modest at 2.11%, but steady growth is evident when compared to previous years. EBIT and EBITDA margins are positive, reflecting operational efficiency improvements.

Balance Sheet

The company's balance sheet shows improvement in financial stability. The debt-to-equity ratio decreased significantly to 0.20 in 2025 from 0.48 in 2024, indicating reduced leverage risk. Return on equity is robust at 28.90%, reflecting high profitability relative to shareholder equity. However, the equity ratio of 46.30% indicates moderate reliance on debt financing, which could pose a risk if interest rates rise.

Cash Flow

SLD Entertainment's cash flow shows a strong recovery, with free cash flow turning positive in 2025 at $101 million from negative figures in prior years. The operating cash flow to net income ratio is healthy at 0.84, indicating good cash generation relative to net income. The free cash flow to net income ratio is 0.70, suggesting a solid ability to generate cash after investments.

Breakdown
TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement		Total Revenue
3.65B	3.66B	3.59B	3.09B	2.43B	2.32B
	Gross Profit
2.94B	2.93B	2.87B	2.39B	1.76B	1.69B
	EBIT
144.48M	139.35M	133.57M	-259.61M	-685.86M	-744.81M
	EBITDA
151.77M	147.36M	144.32M	-211.73M	64.31M	-691.54M
	Net Income Common Stockholders
190.99M	143.88M	177.38M	-238.72M	13.73M	-740.94M
Balance Sheet		Cash, Cash Equivalents and Short-Term Investments
303.00M	317.24M	321.03M	338.69M	477.85M	733.34M
	Total Assets
1.08B	1.07B	1.05B	1.05B	1.29B	1.60B
	Total Debt
132.00M	100.00M	183.16M	184.67M	124.67M	1.17B
	Net Debt
-171.00M	-217.24M	-137.88M	-154.02M	-353.17M	441.33M
	Total Liabilities
629.00M	576.76M	662.50M	805.24M	813.51M	1.93B
	Stockholders Equity
456.00M	497.71M	385.82M	240.44M	481.05M	-332.68M
Cash Flow		Free Cash Flow
0.00	101.15M	-1.89M	-231.85M	-1.65M	-409.08M
	Operating Cash Flow
0.00	121.44M	14.98M	-216.07M	12.96M	-389.78M
	Investing Cash Flow
0.00	-10.08M	874.00K	24.58M	4.33M	4.51M
	Financing Cash Flow
0.00	-115.16M	-33.52M	52.34M	-272.79M	776.34M

SLD Entertainment, Inc. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 922.00
• 50DMA: Positive
• 100DMA: Positive
• 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:3223, the sentiment is Positive. The current price of 922 is above the 20-day moving average (MA) of 913.85, above the 50-day MA of 885.76, and above the 200-day MA of 913.67, indicating a bullish trend. The MACD of 9.58 indicates Positive momentum. The RSI at 55.40 is Neutral, neither overbought nor oversold. The STOCH value of 53.85 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3223.

SLD Entertainment, Inc. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
8181	74 Outperform	¥2.23B	5.20		1.72%	0.67%	―
2789	73 Outperform	¥2.72B	7.17		1.11%	6.19%	-13.59%
3223	70 Outperform	¥1.44B	11.26		―	2.10%	-100.00%
3077	67 Neutral	¥1.88B	10.35		―	2.45%	95.38%
Sector *	62 Neutral	$6.86B	11.07	2.77%	4.27%	2.66%	-24.95%
3370	60 Neutral	¥1.19B	12.34		0.57%	6.53%	―
8209	46 Neutral	¥1.02B	―		―	1.72%	-170.01%