m-up holdings, Inc. (3661) AI Stock Analysis

• Market Cap: ¥68.94B
• Dividend Yield: 0.89%
• Average Volume (3M): 326.06K
• Price to Earnings (P/E): 33.2
• Beta (1Y): 0.67
• Revenue Growth: 30.25%
• EPS Growth: 67.87%
• Country: JP
• Employees: 283
• Sector: Communication Services
• Sector Strength: 97
• Industry: Internet Content & Information
• EPS (TTM): 23.69
• Shares Outstanding: 36,496,387
• 10 Day Avg. Volume: 407,470
• 30 Day Avg. Volume: 326,056
• PEG Ratio: 2.80
• Price to Book (P/B): 8.08
• Price to Sales (P/S): 2.43
• P/FCF Ratio: 12.23
• 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: 76 Outperform
• Price Target: ―

The overall stock score for m-up holdings, Inc. is driven by its strong financial performance, supported by significant revenue growth and a robust balance sheet. The company’s technical indicators reflect positive momentum, albeit limited by the absence of detailed analysis. Valuation metrics suggest the stock might be overvalued, but it still provides a moderate dividend yield. Cash management remains an area for improvement, contributing to a slightly tempered score.

Positive Factors

Revenue Growth

The company's substantial revenue growth indicates strong market demand and effective business strategies, supporting long-term expansion.

Balance Sheet Health

A debt-free balance sheet enhances financial stability, providing flexibility for strategic investments and shielding against economic downturns.

Profitability

Consistent high gross margins reflect strong pricing power and operational efficiency, supporting sustainable profitability.

Negative Factors

Cash Flow Volatility

Volatile cash flows can hinder the company's ability to invest in growth opportunities and manage unexpected expenses, impacting long-term stability.

Cash Management Challenges

Inadequate free cash flow may limit the company's capacity to fund operations and growth initiatives without external financing.

Operational Cash Management

Improving cash management practices is crucial for ensuring liquidity and supporting the company's strategic objectives over the long term.

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

Company Description

m-up holdings, Inc. engages in the mobile and PC content distribution, and e-commerce businesses in Japan. The company is also involved in the official fan site management; entertainment Website management; management of music/video distribution site; e-book label management; production of digital contents; and application creation for smartphones. In addition, it engages in the fan club Website operation; YouTube channel construction; and Website creation business. Further, the company is involved in the e-commerce activities consisting of the sale of CD, DVD, and goods; the management of collection brand site; planning and production of goods; and various mail order site management, as well as electronic ticket business. m-up holdings, Inc. was founded in 2004 and is headquartered in Tokyo, Japan.

How the Company Makes Money

m-up Holdings, Inc. generates revenue through several key streams, primarily focusing on its digital content distribution services. The company earns money by licensing digital music and videos to various platforms, ensuring that artists and content creators have a means of monetizing their work. Additionally, m-up Holdings offers mobile content services that include ringtones and wallpapers, which further contribute to its earnings. The company also provides e-book services, allowing it to tap into the growing digital publishing market. Strategic partnerships with entertainment companies and mobile carriers enhance its distribution capabilities and expand its market reach, significantly contributing to its financial performance.

m-up holdings, Inc. Financial Statement Overview

Summary

m-up holdings, Inc. demonstrates strong financial health and profitability, driven by substantial revenue growth and efficient balance sheet management. However, the variability in cash flow indicates areas for improvement in operational cash management. Overall, the company's financial position is robust, with strong growth prospects.

Income Statement

m-up holdings, Inc. has demonstrated strong revenue growth with an impressive increase from ¥11.06 billion in 2020 to ¥24.04 billion TTM. The gross profit margin is robust, maintaining above 30% across periods, with a TTM gross margin of 31.4%. Net profit margin and other profitability indicators such as EBIT and EBITDA margins reflect healthy operational efficiency, showcasing consistent improvement year-over-year.

Balance Sheet

The company exhibits a strong balance sheet with no debt, resulting in a debt-to-equity ratio of 0. The equity ratio has consistently improved, reaching 30.3% TTM, indicating a healthy capital structure. Return on equity has shown consistent growth, reflecting effective utilization of shareholder funds.

Cash Flow

Cash flow analysis reveals fluctuations, with operating cash flow and free cash flow showing volatility over the years. While the company has maintained positive free cash flow in several periods, TTM data shows a lack of free cash flow, signaling potential cash management challenges.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	27.36B	25.78B	18.57B	15.94B	13.57B	12.33B
Gross Profit	8.34B	7.82B	6.05B	5.03B	4.35B	3.70B
EBITDA	4.07B	3.61B	3.34B	2.57B	2.05B	1.47B
Net Income	2.05B	1.67B	1.48B	1.09B	976.00M	633.14M
Balance Sheet
Total Assets	26.33B	25.98B	19.55B	16.44B	14.19B	11.76B
Cash, Cash Equivalents and Short-Term Investments	12.38B	12.33B	8.78B	6.93B	6.74B	4.82B
Total Debt	0.00	0.00	0.00	0.00	0.00	0.00
Total Liabilities	17.27B	17.20B	12.41B	9.79B	8.79B	7.31B
Stockholders Equity	7.90B	7.74B	6.38B	6.19B	5.13B	4.29B
Cash Flow
Free Cash Flow	0.00	5.11B	2.81B	817.00M	2.01B	1.87B
Operating Cash Flow	0.00	5.48B	2.99B	1.46B	2.57B	1.98B
Investing Cash Flow	0.00	-1.05B	-604.00M	-1.07B	-459.82M	-1.66B
Financing Cash Flow	0.00	-881.00M	-586.00M	-149.00M	-191.60M	-403.62M

m-up holdings, Inc. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 1735.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3661, the sentiment is Negative. The current price of 1735 is below the 20-day moving average (MA) of 1814.20, below the 50-day MA of 1944.68, and below the 200-day MA of 1956.00, indicating a bearish trend. The MACD of -59.05 indicates Negative momentum. The RSI at 36.64 is Neutral, neither overbought nor oversold. The STOCH value of 22.77 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3661.

m-up holdings, Inc. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3922	77 Outperform	¥40.21B	22.84	―	0.36%	18.02%	46.43%
3661	76 Outperform	¥68.94B	33.20	―	0.89%	30.25%	67.87%
3662	70 Outperform	¥20.17B	20.29	―	2.01%	―	8.68%
3679	68 Neutral	¥52.79B	12.53	―	1.51%	10.84%	5.13%
Sector *	60 Neutral	$48.67B	4.58	-11.27%	4.14%	2.83%	-41.78%
3491	60 Neutral	¥82.09B	20.18	―	―	27.02%	158.11%