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m-up holdings, Inc. (JP:3661)
:3661
Japanese Market
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m-up holdings, Inc. (3661) AI Stock Analysis

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JP:3661

m-up holdings, Inc.

(3661)

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Outperform 78 (OpenAI - 5.2)
Rating:78Outperform
Price Target:
¥913.00
▼(-3.69% Downside)
Action:Reiterated
Date:06/30/26
The score is driven primarily by strong financial performance (accelerating growth, healthy margins, strong cash conversion) and a low-risk balance sheet with zero debt and high ROE. Valuation is supportive with a moderate P/E and ~2.84% dividend yield. Limited technical indicator data prevents confirming price trend or momentum, tempering the overall score.
Positive Factors
Conservative Balance Sheet
Zero reported debt combined with ~32% ROE provides durable financial resilience and flexibility. Over the medium term this reduces bankruptcy and interest-rate risk, enables opportunistic M&A or reinvestment, and supports shareholder returns without depending on external financing.
Negative Factors
Gross Margin Softening
A declining gross margin suggests rising content, distribution or licensing costs, or adverse mix shifts. If persistent, margin erosion can compress operating leverage and reduce free cash flow, forcing trade-offs between pricing, content investment, and profitability over the medium term.
Read all positive and negative factors
Positive Factors
Negative Factors
Conservative Balance Sheet
Zero reported debt combined with ~32% ROE provides durable financial resilience and flexibility. Over the medium term this reduces bankruptcy and interest-rate risk, enables opportunistic M&A or reinvestment, and supports shareholder returns without depending on external financing.
Read all positive factors

m-up holdings, Inc. (3661) vs. iShares MSCI Japan ETF (EWJ)

m-up holdings, Inc. Business Overview & Revenue Model

Company Description
m-up holdings, Inc., established in Tokyo, Japan, in 2004, focuses on digital content distribution for both mobile and PC platforms, alongside a robust e-commerce presence. The company's diverse digital services encompass the operation of official...
How the Company Makes Money
m-up holdings, Inc. generates revenue primarily through its operating subsidiaries and their provision of digital content and related services. Key revenue streams generally include (1) sales and licensing/usage fees from digital content (e.g., mo...

m-up holdings, Inc. Financial Statement Overview

Summary
Strong overall fundamentals: solid multi-year revenue growth with acceleration (~16% in FY2026), healthy operating profitability (operating margin ~16%) and improving net margin (~9%). Balance sheet is very conservative with zero debt and strong ROE (~32%), supporting resilience. Main drawbacks are recent gross margin softening and historically volatile free-cash-flow growth despite currently strong cash conversion (~1.0x FCF to net income).
Income Statement
86
Very Positive
Balance Sheet
92
Very Positive
Cash Flow
83
Very Positive
BreakdownMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
Income Statement
Total Revenue31.71B25.78B18.57B15.94B13.57B
Gross Profit8.87B7.82B6.05B5.03B4.35B
EBITDA5.20B3.61B3.34B2.57B2.05B
Net Income2.97B1.67B1.48B1.09B976.00M
Balance Sheet
Total Assets31.62B24.67B19.55B16.44B14.19B
Cash, Cash Equivalents and Short-Term Investments16.38B12.33B8.78B6.98B6.74B
Total Debt0.000.000.000.000.00
Total Liabilities20.67B15.88B12.41B9.78B8.79B
Stockholders Equity9.39B7.74B6.38B6.20B5.13B
Cash Flow
Free Cash Flow6.98B5.11B2.81B817.00M2.01B
Operating Cash Flow7.02B5.48B2.99B1.46B2.57B
Investing Cash Flow-1.24B-1.05B-604.00M-1.07B-459.82M
Financing Cash Flow-1.73B-881.00M-586.00M-149.00M-191.60M

m-up holdings, Inc. Technical Analysis

Technical Analysis Sentiment
Positive
Last Price948.00
Price Trends
50DMA
727.58
Positive
100DMA
705.55
Positive
200DMA
766.09
Positive
Market Momentum
MACD
25.95
Negative
RSI
66.90
Neutral
STOCH
79.08
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3661, the sentiment is Positive. The current price of 948 is above the 20-day moving average (MA) of 781.65, above the 50-day MA of 727.58, and above the 200-day MA of 766.09, indicating a bullish trend. The MACD of 25.95 indicates Negative momentum. The RSI at 66.90 is Neutral, neither overbought nor oversold. The STOCH value of 79.08 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3661.

m-up holdings, Inc. Peers Comparison

Overall Rating
UnderperformOutperform
Sector (60)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
78
Outperform
¥60.73B19.980.90%21.79%36.96%
77
Outperform
¥28.95B11.860.66%16.53%76.82%
64
Neutral
¥5.44B17.169.66%-14.00%
63
Neutral
¥14.55B10.461.09%3.61%
60
Neutral
$48.67B4.58-11.27%4.14%2.83%-41.78%
58
Neutral
¥13.38B11.5918.15%-47.04%
* Communication Services Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
JP:3661
m-up holdings, Inc.
836.00
-329.47
-28.27%
JP:2489
Adways, Inc.
376.00
80.95
27.44%
JP:3675
Cross Marketing Group, Inc.
604.00
-101.10
-14.34%
JP:3922
PR TIMES Corporation
2,135.00
-656.76
-23.52%
JP:6185
SMN Corporation
372.00
-109.00
-22.66%
JP:6562
Geniee, Inc.
1,105.00
-195.00
-15.00%

m-up holdings, Inc. Corporate Events

m-up Holdings Completes Treasury Share Disposal for Restricted Stock Compensation
Jul 29, 2026
m-up Holdings, Inc. has completed the payment procedures for the disposal of 362,000 treasury shares under a restricted stock compensation plan for key management. The shares, priced at 645 yen each for a total of 233,490,000 yen, were allotted to...
m-up holdings to grant restricted stock to directors through disposal of treasury shares
Jun 29, 2026
m-up holdings, Inc. has approved the disposal of 362,000 treasury shares as restricted stock, valued at approximately 233 million yen, to two company directors and one subsidiary director as part of its equity-based compensation plan. The issuance...
M-up Holdings Issues FY 2027 Forecast and Sharpens Focus on Core Fan Business
Jun 26, 2026
M-up Holdings, Inc. has issued its full-year consolidated earnings forecast for the fiscal year ending March 31, 2027, projecting net sales of ¥36.0 billion, operating profit of ¥5.8 billion, and net income attributable to owners of the ...
m-up Holdings to More Than Double Year-End Dividend for FY2026
Jun 5, 2026
m-up Holdings, Inc. has approved a year-end dividend of ¥20 per share for the fiscal year ended March 31, 2026, funded from retained earnings and payable on June 15, 2026. The total payout will be ¥1,404 million, more than doubling the p...
m-up holdings boosts profits and dividends on strong FY2026 results
May 15, 2026
m-up holdings, Inc. reported strong results for the fiscal year ended March 31, 2026, with net sales up 23.0% to ¥31.7 billion and profit attributable to owners of parent surging 78.4% to ¥2.97 billion. Profitability metrics also improve...
m-up Holdings Lifts Dividend Forecast and Payout Ratio on Steady Performance
May 15, 2026
m-up Holdings, Inc. has revised its year-end dividend forecast for the fiscal year ended March 31, 2026, signaling a stronger commitment to shareholder returns backed by steady business performance. The company, which operates digital content and ...
M-up Holdings Nears ¥1 Billion Cap as Share Buyback Program Completes Phase
May 13, 2026
M-up Holdings, Inc. has completed a board-approved share repurchase program, acquiring 174,600 common shares for 128,017,800 yen between May 1 and May 12, 2026 through market purchases under a discretionary dealing contract. Cumulatively under the...
m-up holdings Advances Toward Completion of ¥1 Billion Share Buyback Program
May 11, 2026
m-up holdings, Inc. has disclosed the latest progress in its share repurchase program, carried out under the authority granted by its articles of incorporation and a May 2025 board resolution. Between April 1 and April 30, 2026, the company bought...
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: Jun 30, 2026