Atom Livin Tech Co., Ltd. (3426) AI Stock Analysis

• Market Cap: ¥5.24B
• Dividend Yield: 2.59%
• Average Volume (3M): 2.16K
• Price to Earnings (P/E): 13.3
• Beta (1Y): 0.16
• Revenue Growth: 2.31%
• EPS Growth: 44.49%
• Country: JP
• Employees: 124
• Sector: Industrials
• Sector Strength: 72
• Industry: Construction Materials
• EPS (TTM): 18.26
• Shares Outstanding: 4,105,000
• 10 Day Avg. Volume: 2,290
• 30 Day Avg. Volume: 2,163
• PEG Ratio: 0.28
• Price to Book (P/B): 0.56
• Price to Sales (P/S): 0.57
• P/FCF Ratio: -4.21
• 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: 66 Neutral
• Price Target: ¥1,428.00 ▲(7.94% Upside)

The score is driven primarily by solid fundamentals (notably a debt-free balance sheet and a strong FY2025 revenue/profit rebound), tempered by a significant deterioration in FY2025 cash flow. Technicals are mixed to slightly weak versus longer-term moving averages, while valuation (P/E and dividend yield) is supportive.

Positive Factors

Debt-Free Balance Sheet

A debt-free balance sheet reduces financial risk and enhances flexibility, allowing the company to navigate economic cycles more effectively.

Revenue Rebound

Strong revenue rebound and improved profitability indicate robust market demand and effective cost management, supporting long-term growth.

Stable Equity Growth

Stable equity growth reflects a solid capital base, enhancing the company's ability to invest in future opportunities and withstand market fluctuations.

Negative Factors

Negative Cash Flow

Negative cash flow despite positive earnings suggests issues in cash conversion, posing risks to liquidity and operational flexibility.

Margin Pressure

Sustained margin pressure indicates challenges in cost control or pricing power, potentially impacting profitability and competitiveness.

Cash Conversion Risk

Weak cash conversion highlights potential inefficiencies in working capital management, affecting the company's ability to fund operations and growth.

Atom Livin Tech Co., Ltd. Business Overview & Revenue Model

Company Description

Atom Livin Tech Co., Ltd. plans, develops, and sells general interior hardware for housing under the ATOM brand name in Japan. It offers door locks, hinges, slide hinges, hinged door fittings, sliding door locks and hardware, hanging sliding door fittings, moving partition and folding door fittings, indoor aluminum fittings, handles, slide rails and wire baskets, storage and hanging and other furniture hardware, and clothesline and various metal fittings, as well as brass/antiques. It sells its products to furniture manufacturers, architectural hardware stores, house builders, and housing equipment application. Atom Livin Tech Co., Ltd. was founded in 1903 and is headquartered in Tokyo, Japan.

How the Company Makes Money

Atom Livin Tech Co., Ltd. generates revenue through the production and sale of its building hardware products. The company’s primary revenue streams include direct sales to construction companies, hardware retailers, and distributors. Additionally, the company may engage in partnerships or collaborations with construction firms and real estate developers to supply hardware solutions for large-scale projects. Atom Livin Tech may also benefit from maintaining a strong brand reputation and investing in research and development to innovate and expand its product offerings, thereby enhancing its market position and driving sales growth.

Atom Livin Tech Co., Ltd. Financial Statement Overview

Summary

Atom Livin Tech Co., Ltd. demonstrates strong financial stability with zero debt and high equity, which is favorable for long-term growth. However, recent trends in profitability and cash flow indicate challenges that may affect future performance. The company should focus on improving operational efficiency and cash flow consistency to maintain its competitive position in the construction materials industry.

Income Statement

Atom Livin Tech Co., Ltd. shows stable revenue with minor fluctuations over the years. The TTM (Trailing-Twelve-Months) exhibits a gross profit margin of approximately 25.5% and a net profit margin of 3.2%. However, there is a noticeable decrease in EBIT and EBITDA margins compared to previous years, indicating potential pressure on operational efficiency.

Balance Sheet

The company maintains a strong balance sheet with zero debt, resulting in an impressive debt-to-equity ratio of 0. The equity ratio is robust at 83.3%, reflecting high financial stability and low leverage risk. This positions the company well for future growth opportunities.

Cash Flow

Free cash flow shows variability, with a significant decline in recent periods. The absence of operating cash flow in the TTM data raises concerns about cash generation capability. Historically, the operating cash flow to net income ratio has been healthy, but recent volatility suggests potential challenges in sustaining cash flow.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	10.30B	10.30B	10.16B	10.42B	9.99B	9.63B
Gross Profit	2.60B	2.56B	2.53B	2.63B	2.76B	2.74B
EBITDA	717.18M	738.16M	516.00M	563.91M	802.91M	829.53M
Net Income	390.70M	390.86M	254.70M	346.86M	412.13M	441.17M
Balance Sheet
Total Assets	11.61B	11.61B	13.19B	12.88B	12.89B	12.41B
Cash, Cash Equivalents and Short-Term Investments	3.42B	3.42B	5.11B	5.00B	5.09B	4.83B
Total Debt	0.00	0.00	0.00	0.00	0.00	0.00
Total Liabilities	1.18B	1.18B	3.04B	2.83B	3.08B	2.86B
Stockholders Equity	10.43B	10.43B	10.15B	10.05B	9.81B	9.56B
Cash Flow
Free Cash Flow	0.00	-1.39B	356.38M	140.16M	399.95M	663.37M
Operating Cash Flow	0.00	-1.15B	540.47M	260.23M	545.58M	812.46M
Investing Cash Flow	0.00	-1.89B	-289.78M	-215.05M	-151.47M	-306.00M
Financing Cash Flow	0.00	-139.69M	-139.75M	-131.57M	-131.77M	-135.65M

Atom Livin Tech Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 1323.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3426, the sentiment is Negative. The current price of 1323 is above the 20-day moving average (MA) of 1309.24, below the 50-day MA of 1334.66, and below the 200-day MA of 1393.68, indicating a neutral trend. The MACD of -3.46 indicates Negative momentum. The RSI at 46.21 is Neutral, neither overbought nor oversold. The STOCH value of 4.17 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3426.

Atom Livin Tech Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
5283	79 Outperform	¥5.72B	10.74	―	1.49%	3.10%	-31.38%
7434	79 Outperform	¥7.74B	8.61	―	1.95%	9.13%	20.84%
7635	76 Outperform	¥9.09B	15.25	―	2.34%	2.11%	9.56%
7461	73 Outperform	¥7.43B	5.90	―	3.20%	9.49%	37.09%
3426	66 Neutral	¥5.24B	13.27	―	2.59%	2.31%	44.49%
5900	64 Neutral	¥4.93B	26.67	―	2.05%	―	―
Sector *	63 Neutral	$10.79B	15.43	7.44%	2.01%	2.89%	-14.66%