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S E Corporation (JP:3423)
:3423
Japanese Market
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S E Corporation (3423) AI Stock Analysis

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JP:3423

S E Corporation

(3423)

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Neutral 55 (OpenAI - 5.2)
Rating:55Neutral
Price Target:
¥278.00
▲(4.12% Upside)
Action:Reiterated
Date:05/17/26
The score is mainly held back by weakening financial performance, including profitability deterioration culminating in a net loss and uneven cash-flow history. Technical indicators also point to soft momentum. These are partially offset by a supportive dividend yield and a mid-range P/E valuation.
Positive Factors
Manageable leverage
A moderate debt-to-equity (~0.48–0.64) provides structural financial flexibility, lowering refinancing and interest-service risk over 2–6 months. Manageable leverage supports funding of working capital and projects without immediate equity raises, helping the company navigate cyclical construction demand while executing turnarounds.
Negative Factors
Profitability deterioration
A shift from multi-year profits to a net loss in 2026 signals durable earnings weakness that erodes equity and internally available capital. Without structural improvement in margins or revenue, sustained losses can constrain investment, pressure covenants and reduce the firm’s ability to capitalize on new projects over coming quarters.
Read all positive and negative factors
Positive Factors
Negative Factors
Manageable leverage
A moderate debt-to-equity (~0.48–0.64) provides structural financial flexibility, lowering refinancing and interest-service risk over 2–6 months. Manageable leverage supports funding of working capital and projects without immediate equity raises, helping the company navigate cyclical construction demand while executing turnarounds.
Read all positive factors

S E Corporation (3423) vs. iShares MSCI Japan ETF (EWJ)

S E Corporation Business Overview & Revenue Model

Company Description
SE Corporation engages in construction material and equipment business in Japan and internationally. The company supplies environmental and disaster prevention equipment, such as environmental conservation and landslide prevention, anti-seismic re...

S E Corporation Financial Statement Overview

Summary
Financial statements indicate acceptable overall strength but weakened profitability: revenue is broadly flat, operating profit/margins declined meaningfully into 2025, and results turned to a net loss in 2026. Leverage looks moderate (debt-to-equity roughly ~0.48–0.64), but equity trended down into 2026 while debt stayed elevated. Cash flow is positive in most years and free cash flow remained positive in 2026, but volatility (notably negative operating/free cash flow in 2023) reduces consistency.
Income Statement
46
Neutral
Balance Sheet
62
Positive
Cash Flow
55
Neutral
BreakdownTTMMar 2026Mar 2026Mar 2025Mar 2024Mar 2023
Income Statement
Total Revenue25.40B25.40B25.89B26.47B25.45B24.15B
Gross Profit6.86B6.80B6.92B7.18B6.68B7.12B
EBITDA1.53B1.38B1.60B2.07B1.95B2.52B
Net Income505.02M-434.95M543.83M969.86M870.02M1.61B
Balance Sheet
Total Assets23.80B24.56B25.55B26.52B25.56B23.73B
Cash, Cash Equivalents and Short-Term Investments4.08B5.11B5.12B5.35B4.63B5.17B
Total Debt4.86B5.59B5.59B6.16B5.92B4.61B
Total Liabilities13.04B14.07B14.33B15.49B15.13B13.77B
Stockholders Equity10.73B10.46B11.20B10.98B10.39B9.91B
Cash Flow
Free Cash Flow0.00405.72M951.15M1.01B-1.55B1.70B
Operating Cash Flow0.001.15B1.71B2.11B-637.94M2.31B
Investing Cash Flow0.00-793.47M-897.87M-1.15B-656.17M-367.19M
Financing Cash Flow0.00-367.38M-1.04B-254.05M749.14M-1.25B

S E Corporation Technical Analysis

Technical Analysis Sentiment
Positive
Last Price267.00
Price Trends
50DMA
275.73
Negative
100DMA
274.85
Negative
200DMA
264.06
Positive
Market Momentum
MACD
-0.43
Negative
RSI
51.72
Neutral
STOCH
46.15
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3423, the sentiment is Positive. The current price of 267 is below the 20-day moving average (MA) of 270.55, below the 50-day MA of 275.73, and above the 200-day MA of 264.06, indicating a neutral trend. The MACD of -0.43 indicates Negative momentum. The RSI at 51.72 is Neutral, neither overbought nor oversold. The STOCH value of 46.15 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3423.

S E Corporation Peers Comparison

Overall Rating
UnderperformOutperform
Sector (63)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
76
Outperform
¥7.35B7.462.89%8.82%51.51%
70
Outperform
¥7.02B14.943.77%10.82%30.60%
70
Outperform
¥7.80B14.332.03%26.86%0.06%
63
Neutral
$10.79B15.437.44%2.01%2.89%-14.66%
55
Neutral
¥8.22B-18.964.94%-1.88%-179.98%
54
Neutral
¥10.14B30.083.74%-15.14%-73.61%
50
Neutral
¥7.15B-11.344.38%-22.48%-263.36%
* Industrials Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
JP:3423
S E Corporation
273.00
20.48
8.11%
JP:1997
Akatsuki Eazima Co., Ltd.
3,700.00
1,226.63
49.59%
JP:2311
EPCO Co.,Ltd.
788.00
89.54
12.82%
JP:4642
Original Engineering Consultants Co., Ltd.
1,433.00
45.04
3.25%
JP:5915
Komaihaltec Inc.
2,178.00
669.33
44.37%
JP:5923
Takadakiko Co., Ltd.
1,071.00
56.41
5.56%
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.Date of analysis: May 17, 2026