A-tie Co.,Ltd. (369A) AI Stock Analysis

• Market Cap: ¥10.31B
• Dividend Yield: 1.45%
• Average Volume (3M): 37.20K
• Price to Earnings (P/E): 21.0
• Beta (1Y): 0.29
• Revenue Growth: N/A
• EPS Growth: N/A
• Country: JP
• Employees: 55
• Sector: Industrials
• Sector Strength: 72
• Industry: Engineering & Construction
• EPS (TTM): 38.21
• Shares Outstanding: 4,241,300
• 10 Day Avg. Volume: 31,640
• 30 Day Avg. Volume: 37,200
• PEG Ratio: 0.58
• Price to Book (P/B): 4.46
• Price to Sales (P/S): 4.81
• P/FCF Ratio: 18.85
• 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: 72 Outperform
• Price Target: ¥2,697.00 ▼(-19.73% Downside)
• Action: Upgraded Date: 01/15/26
• Date: Action: Upgraded 01/15/26

The score is driven primarily by strong financial performance (high profitability, strong growth, and an exceptionally low-leverage balance sheet). This is tempered by weaker technical positioning (price below key moving averages) and a relatively higher P/E with only a modest dividend yield.

Positive Factors

Very low leverage / strong capital structure

Extremely low debt and an 81.48% equity ratio provide durable financial flexibility and resilience. This capital structure lowers solvency risk, supports investment or acquisitions without refinancing pressure, and cushions the company during construction cycle volatility.

Negative Factors

Declining free cash flow growth

A 20.20% fall in free cash flow growth is a meaningful structural concern: it reduces capacity to fund capex, pay dividends, or strengthen the balance sheet. If driven by higher working capital or capex, it could constrain funding of future expansion without tapping financing.

A-tie Co.,Ltd. Business Overview & Revenue Model

Company Description

A-Tie Co.,Ltd. engages in grave construction and management business. The company plans, designs, and constructs tree burials/permanent memorial graves and cemeteries. It also offers customer acquisition and sales agency services for cemetery user...

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A-Tie Co.,Ltd. engages in grave construction and management business. The company plans, designs, and constructs tree burials/permanent memorial graves and cemeteries. It also offers customer acquisition and sales agency services for cemetery user...

A-tie Co.,Ltd. Financial Statement Overview

Breakdown	Aug 2025	Aug 2024	Aug 2023
Income Statement
Total Revenue	2.93B	2.38B	1.93B
Gross Profit	1.98B	1.61B	1.30B
EBITDA	1.04B	754.63M	593.03M
Net Income	457.36M	297.37M	275.87M
Balance Sheet
Total Assets	3.88B	3.27B	2.66B
Cash, Cash Equivalents and Short-Term Investments	2.05B	1.97B	1.55B
Total Debt	6.40M	18.38M	30.35M
Total Liabilities	718.96M	735.81M	418.30M
Stockholders Equity	3.16B	2.54B	2.24B
Cash Flow
Free Cash Flow	747.56M	936.82M	295.94M
Operating Cash Flow	762.42M	961.65M	312.92M
Investing Cash Flow	-824.08M	-531.26M	-503.70M
Financing Cash Flow	145.26M	-11.97M	-10.99M

A-tie Co.,Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
1770	76 Outperform	¥15.21B	10.00	―	3.71%	-21.52%	-35.65%
1960	73 Outperform	¥21.07B	8.25	―	2.97%	22.32%	5024.88%
369A	72 Outperform	¥10.31B	20.97	―	1.45%	―	―
1914	67 Neutral	¥15.02B	4.49	―	3.68%	5.82%	-22.14%
1850	66 Neutral	¥13.78B	9.58	―	1.01%	17.09%	43.01%
Sector *	63 Neutral	$10.79B	15.43	7.44%	2.01%	2.89%	-14.66%
1776	60 Neutral	¥18.24B	14.29	―	2.54%	5.89%	-30.27%