bBreak Systems Co. Ltd. (3986) AI Stock Analysis

• Market Cap: ¥2.31B
• Dividend Yield: 1.38%
• Average Volume (3M): 2.03K
• Price to Earnings (P/E): 14.6
• Beta (1Y): 0.44
• Revenue Growth: -0.32%
• EPS Growth: -15.27%
• Country: JP
• Employees: 148
• Sector: Technology
• Sector Strength: 88
• Industry: Software - Application
• EPS (TTM): 7.45
• Shares Outstanding: 4,610,880
• 10 Day Avg. Volume: 2,860
• 30 Day Avg. Volume: 2,033
• PEG Ratio: -0.71
• Price to Book (P/B): 1.24
• Price to Sales (P/S): 1.54
• P/FCF Ratio: 18.47
• 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: 69 Neutral
• Price Target: ¥529.00 ▼(-61.42% Downside)
• Action: Reiterated Date: 03/24/26
• Date: Action: Reiterated 03/24/26

The score is primarily supported by a conservative, debt-free balance sheet and generally positive cash flow, but is held back by the most recent year’s revenue decline, margin compression, and weaker cash conversion. Technical signals are neutral-to-mildly constructive, and valuation appears reasonable, adding moderate support.

Positive Factors

Conservative balance sheet

Zero reported debt across all reported years materially lowers financial risk and preserves liquidity. With steadily growing equity and assets, the company has durable funding optionality to invest, withstand industry cycles, or pursue opportunistic M&A without refinancing pressure.

Negative Factors

Recent revenue decline

A 12.4% annual revenue decline represents meaningful deterioration in top-line momentum and may reflect demand, competitive, or execution issues. Sustained revenue weakness undermines operating leverage, constrains reinvestment, and complicates medium-term growth planning and strategy execution.

bBreak Systems Co. Ltd. Business Overview & Revenue Model

Company Description

bBreak Systems Company, Limited builds and integrates business system solutions. It offers MA-EYES, an accounting management system that allows users to understand profits and losses in real time; GLOBAL EYES, an overseas offices management system...

Read more

bBreak Systems Company, Limited builds and integrates business system solutions. It offers MA-EYES, an accounting management system that allows users to understand profits and losses in real time; GLOBAL EYES, an overseas offices management system...

bBreak Systems Co. Ltd. Financial Statement Overview

Breakdown	Jun 2024	Jun 2023	Jun 2022	Jun 2021	Jun 2020
Income Statement
Total Revenue	1.38B	1.39B	1.38B	1.26B	1.17B
Gross Profit	643.69M	659.89M	636.88M	587.90M	533.46M
EBITDA	121.82M	192.83M	176.41M	154.91M	122.51M
Net Income	91.84M	136.45M	136.17M	116.75M	91.50M
Balance Sheet
Total Assets	2.29B	2.23B	2.02B	1.88B	1.72B
Cash, Cash Equivalents and Short-Term Investments	2.00B	1.92B	1.73B	1.66B	1.48B
Total Debt	0.00	0.00	0.00	0.00	0.00
Total Liabilities	577.81M	582.74M	495.98M	448.96M	385.77M
Stockholders Equity	1.71B	1.65B	1.53B	1.43B	1.33B
Cash Flow
Free Cash Flow	114.88M	176.75M	159.96M	194.97M	112.77M
Operating Cash Flow	114.88M	239.85M	159.96M	194.97M	112.77M
Investing Cash Flow	-1.49B	-38.93M	-41.51M	-1.00K	-5.00K
Financing Cash Flow	-22.78M	-18.22M	-42.20M	-18.48M	-18.53M

bBreak Systems Co. Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 1371.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3986, the sentiment is Positive. The current price of 1371 is above the 20-day moving average (MA) of 495.55, above the 50-day MA of 482.78, and above the 200-day MA of 472.34, indicating a neutral trend. The MACD of 1.21 indicates Positive momentum. The RSI at 51.84 is Neutral, neither overbought nor oversold. The STOCH value of 52.44 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:3986.

bBreak Systems Co. Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
4060	74 Outperform	¥6.11B	21.40	―	0.57%	21.03%	32.29%
5033	71 Outperform	¥4.54B	21.99	―	―	7.60%	19.13%
3986	69 Neutral	¥2.31B	14.64	―	1.38%	-0.32%	-15.27%
5256	69 Neutral	¥2.75B	27.18	―	―	13.48%	61.77%
Sector *	61 Neutral	$37.18B	12.37	-10.20%	1.83%	8.50%	-7.62%
4397	60 Neutral	¥6.74B	27.15	―	―	11.32%	―
3976	52 Neutral	¥2.24B	-91.39	―	―	-14.55%	-8.13%