Cross Plus Inc. (3320) AI Stock Analysis

• Market Cap: ¥9.68B
• Dividend Yield: 2.77%
• Average Volume (3M): 12.27K
• Price to Earnings (P/E): 5.8
• Beta (1Y): 0.54
• Revenue Growth: -2.28%
• EPS Growth: 36.25%
• Country: JP
• Employees: 699
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Apparel - Manufacturers
• EPS (TTM): N/A
• Shares Outstanding: 7,718,800
• 10 Day Avg. Volume: 4,580
• 30 Day Avg. Volume: 12,273
• PEG Ratio: 0.16
• Price to Book (P/B): 0.52
• Price to Sales (P/S): 0.17
• P/FCF Ratio: 17.26
• 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: 68 Neutral
• Price Target: ¥1,439.00 ▲(2.93% Upside)
• Action: Reiterated Date: 03/24/26
• Date: Action: Reiterated 03/24/26

The score is driven primarily by strong valuation (low P/E and solid dividend yield) and a de-risked balance sheet supporting overall financial quality. These positives are tempered by weak technical momentum (trading below key moving averages with negative MACD) and uneven cash flow/revenue consistency.

Positive Factors

Balance sheet strength

Leverage falling from ~0.42 to ~0.16 and stronger equity provides durable financial flexibility. A conservative balance sheet reduces refinancing risk, supports dividend capacity and opportunistic investment, and helps the company absorb demand shocks over the next several quarters.

Negative Factors

Inconsistent revenue growth

Negative and uneven top-line trends (revenue down in 2026 and multi-year variability) limit predictability of earnings and capital allocation. Over the coming months this inconsistency can constrain strategic investments and makes long-term margin improvement harder to sustain.

Cross Plus Inc. Business Overview & Revenue Model

Company Description

Cross Plus Inc. engages in the design, production, and wholesale of apparel and general apparel goods for men, women, and kids in Japan. The company sells its products through specialty stores, shops, department stores, etc., as well as e-commerce...

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Cross Plus Inc. engages in the design, production, and wholesale of apparel and general apparel goods for men, women, and kids in Japan. The company sells its products through specialty stores, shops, department stores, etc., as well as e-commerce...

Cross Plus Inc. Financial Statement Overview

Breakdown	TTM	Jan 2026	Jan 2025	Jan 2024	Jan 2023	Jan 2022
Income Statement
Total Revenue	61.60B	59.85B	62.00B	60.19B	57.06B	59.13B
Gross Profit	16.23B	16.52B	16.31B	16.63B	13.39B	11.44B
EBITDA	1.63B	1.66B	1.81B	2.05B	809.00M	-1.12B
Net Income	1.42B	1.76B	1.29B	2.06B	455.00M	-1.67B
Balance Sheet
Total Assets	28.56B	29.68B	27.66B	28.37B	26.10B	26.55B
Cash, Cash Equivalents and Short-Term Investments	5.34B	5.00B	4.34B	5.69B	3.92B	3.78B
Total Debt	2.39B	3.03B	2.92B	3.81B	4.65B	4.85B
Total Liabilities	10.29B	10.20B	10.71B	12.84B	13.63B	13.74B
Stockholders Equity	18.27B	19.47B	16.94B	15.52B	12.46B	12.81B
Cash Flow
Free Cash Flow	0.00	591.00M	-603.00M	2.87B	781.00M	1.66B
Operating Cash Flow	0.00	947.00M	-486.00M	2.94B	883.00M	1.99B
Investing Cash Flow	0.00	-118.00M	232.00M	276.00M	263.00M	-239.00M
Financing Cash Flow	0.00	-166.00M	-1.11B	-1.46B	-754.00M	-1.56B

Cross Plus Inc. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 1398.00
• 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:3320, the sentiment is Negative. The current price of 1398 is above the 20-day moving average (MA) of 1394.60, below the 50-day MA of 1403.20, and above the 200-day MA of 1290.98, indicating a neutral trend. The MACD of -15.70 indicates Positive momentum. The RSI at 44.93 is Neutral, neither overbought nor oversold. The STOCH value of 24.25 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3320.

Cross Plus Inc. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3104	75 Outperform	¥117.48B	15.30	―	1.79%	10.76%	54.82%
3109	72 Outperform	¥13.52B	4.54	―	4.80%	4.49%	26.84%
3320	68 Neutral	¥9.68B	5.80	―	2.77%	-2.28%	36.25%
8011	66 Neutral	¥37.54B	13.45	―	5.23%	―	―
2685	64 Neutral	¥128.59B	9.43	11.70%	3.59%	3.96%	-36.24%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
3529	57 Neutral	¥15.75B	-14.15	―	―	4.15%	-289.87%