TAC Co., Ltd. (4319) AI Stock Analysis

• Market Cap: ¥4.13B
• Dividend Yield: 1.79%
• Average Volume (3M): 48.04K
• Price to Earnings (P/E): 8.7
• Beta (1Y): 0.80
• Revenue Growth: 1.03%
• EPS Growth: N/A
• Country: JP
• Employees: 550
• Sector: Consumer Defensive
• Sector Strength: 53
• Industry: Education & Training Services
• EPS (TTM): 9.85
• Shares Outstanding: 18,504,000
• 10 Day Avg. Volume: 28,650
• 30 Day Avg. Volume: 48,036
• PEG Ratio: -0.45
• Price to Book (P/B): 0.75
• Price to Sales (P/S): 0.00
• P/FCF Ratio: -36.86
• 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: ¥260.00
• Price Target Upside: 16.59% Upside
• Rating Consensus: Moderate Buy
• Number of Analyst Covering: 1

• Rating: 69 Neutral
• Price Target: ¥245.00 ▲(9.87%Upside)

TAC Co., Ltd. is rated 69, influenced primarily by its strong valuation and improving financial performance. Despite challenges in revenue growth, its undervalued status and positive cash flows are significant strengths. Technical indicators suggest potential buying opportunities amid current bearish momentum.

TAC Co., Ltd. Business Overview & Revenue Model

Company Description

TAC Co., Ltd. (4319) is a Japanese company primarily engaged in the provision of educational services. The company specializes in offering courses and training programs for individuals preparing for various professional certifications and examinations across diverse fields, including finance, accounting, law, real estate, and information technology. TAC Co., Ltd. operates through a network of schools and offers both classroom-based and online learning solutions to cater to different learning preferences.

How the Company Makes Money

TAC Co., Ltd. generates its revenue primarily through tuition fees from its educational courses and training programs. The company offers a wide range of courses aimed at helping individuals prepare for professional certification exams, which are highly sought after in Japan's competitive job market. These courses are offered through multiple formats, including in-person classes at their schools and online platforms, allowing for flexibility and accessibility for students. Additionally, the company may earn revenue from the sale of educational materials, such as textbooks and supplementary learning resources, which complement their course offerings. Strategic partnerships with professional associations and certification bodies can also contribute to their revenue stream by enhancing the credibility and reach of their educational programs.

TAC Co., Ltd. Financial Statement Overview

Summary

TAC Co., Ltd. is showing financial recovery with positive net income, strong gross profit margins, and improved cash flows. However, revenue growth remains a challenge, and ROE has been volatile.

Income Statement

In the latest year, TAC Co., Ltd. demonstrated improvement in profitability with a positive net income after a previous loss. The gross profit margin was strong at approximately 40%, and the net profit margin improved significantly due to a turnaround in EBIT and EBITDA figures. However, revenue growth has been slightly negative over the past years, indicating a potential challenge in generating higher sales.

Balance Sheet

The company's financial position is stable with a moderate debt-to-equity ratio and a solid equity ratio of around 30%. While there is a manageable level of debt, the return on equity has shown volatility, reflecting fluctuating profitability. The balance sheet indicates satisfactory asset management and shareholder equity.

Cash Flow

TAC Co., Ltd. has significantly improved its cash flow position, moving to positive free cash flow after a previous negative trend. The operating cash flow to net income ratio is favorable, indicating efficient cash generation relative to net earnings. This improvement in cash flows supports the company's liquidity and operational stability.

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	19.07B	19.20B	19.00B	19.71B	20.47B	19.79B
Gross Profit	7.40B	7.71B	6.99B	7.73B	7.81B	7.73B
EBITDA	906.98M	1.11B	104.81M	752.22M	1.17B	964.85M
Net Income	306.58M	467.48M	-219.76M	214.74M	444.99M	405.69M
Balance Sheet
Total Assets	20.96B	20.94B	20.79B	20.80B	21.38B	20.42B
Cash, Cash Equivalents and Short-Term Investments	6.31B	6.47B	5.75B	6.30B	5.92B	5.35B
Total Debt	5.44B	5.33B	5.65B	5.30B	5.10B	4.45B
Total Liabilities	14.89B	14.71B	14.92B	14.59B	15.21B	14.60B
Stockholders Equity	6.06B	6.22B	5.86B	6.19B	6.17B	5.81B
Cash Flow
Free Cash Flow	0.00	1.28B	-814.56M	-419.20M	-39.51M	1.27B
Operating Cash Flow	0.00	1.39B	-524.05M	-28.56M	484.76M	1.44B
Investing Cash Flow	0.00	-711.26M	-43.62M	436.20M	-414.40M	270.62M
Financing Cash Flow	0.00	-449.90M	206.62M	-21.11M	509.01M	-864.69M

TAC Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 223.00
• 50DMA: Negative
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:4319, the sentiment is Neutral. The current price of 223 is below the 20-day moving average (MA) of 226.95, below the 50-day MA of 227.80, and above the 200-day MA of 202.33, indicating a neutral trend. The MACD of -1.02 indicates Positive momentum. The RSI at 43.66 is Neutral, neither overbought nor oversold. The STOCH value of 7.04 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:4319.

TAC Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
4645	73 Outperform	¥3.45B	11.75		2.36%	2.85%	-5.28%
4678	73 Outperform	¥2.01B	6.77		3.34%	3.37%	―
2179	72 Outperform	¥4.15B	8.98		2.54%	9.04%	6.37%
4319	69 Neutral	¥4.13B	8.65		1.79%	1.03%	―
Sector *	65 Neutral	$26.88B	15.20	-4.27%	3.19%	1.02%	1.89%
4720	48 Neutral	¥1.84B	―		2.30%	-3.89%	-244.00%

TAC Co., Ltd. Corporate Events

TAC Co., Ltd. Reports Improved Financial Performance for FY2024

TAC Co., Ltd. reported a modest increase in net sales for the fiscal year ending March 31, 2025, with significant improvements in operating and ordinary profits compared to the previous year. The company’s financial position has strengthened, with increased net assets and a higher equity ratio, although dividends per share have decreased. The forecast for the next fiscal year indicates a slight growth in net sales and operating profit, with a focus on maintaining profitability.