Take and Give. Needs Co., Ltd. (4331) AI Stock Analysis

• Market Cap: ¥10.48B
• Dividend Yield: 5.06%
• Average Volume (3M): 36.41K
• Price to Earnings (P/E): 207.7
• Beta (1Y): 0.45
• Revenue Growth: 0.36%
• EPS Growth: 81.58%
• Country: JP
• Employees: 1,661
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Personal Products & Services
• EPS (TTM): N/A
• Shares Outstanding: 14,619,330
• 10 Day Avg. Volume: 35,480
• 30 Day Avg. Volume: 36,410
• PEG Ratio: 0.03
• Price to Book (P/B): 0.73
• Price to Sales (P/S): 0.28
• P/FCF Ratio: 3.47
• 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: ¥781.00 ▲(0.51% Upside)
• Action: Downgraded Date: 10/01/25
• Date: Action: Downgraded 10/01/25

The stock's overall score is driven by strong financial performance and attractive valuation, despite weak technical indicators. The company's financial recovery and undervaluation are significant positives, but bearish technical signals suggest caution.

Positive Factors

Strong cash generation

Sustained growth in operating cash flow and improved free cash flow strengthens the company’s ability to fund capex, service debt, and return cash to shareholders. Durable cash conversion supports reinvestment in venues and services and increases strategic flexibility over the medium term.

Improving profitability and revenue trend

Consistent revenue growth combined with solid gross margins and a recovered net margin indicates sustained demand and effective cost control in wedding and hospitality operations. This underpins lasting earnings power and the ability to reinvest in service quality and market positioning over coming quarters.

Stronger equity position

An improved equity base and stronger ROE reduce insolvency risk and enhance financial stability. This bolsters long-term resilience, supports access to financing for venue upgrades or strategic initiatives, and gives management more room to execute multi-quarter growth plans.

Negative Factors

Elevated leverage

A relatively high debt burden limits financial flexibility, increases interest expense sensitivity, and raises refinancing risk. Elevated leverage can force tighter cash allocation, constrain investment in venues or services, and magnify downside during any operational soft patch over the next several quarters.

Pressure on operating margins

Recent declines in EBIT and EBITDA margins suggest rising operating costs or pricing pressure in core banquet and production services. If these trends persist, they could erode the improved net margin and free cash flow, reducing headroom for reinvestment and debt reduction over the medium term.

Volatile free cash flow history

Past free cash flow volatility—driven by seasonality or event timing—makes capital allocation and dividend policy less predictable. This variability increases the need for conservative liquidity buffers and active working capital management to ensure consistent funding for operations and deleveraging plans.

Take and Give. Needs Co., Ltd. Business Overview & Revenue Model

Company Description

Take and Give. Needs Co., Ltd. engages in the wedding business primarily in Japan. It sells products and services for honeymoon and anniversary travel; provides financial services for weddings and related lifestyle items; and designs, produces, sells, and rents bridal and formal wears. The company also manages restaurants. Take and Give. Needs Co., Ltd. was incorporated in 1998 and is headquartered in Tokyo, Japan.

How the Company Makes Money

Take and Give. Needs Co., Ltd. generates revenue through multiple streams, including direct sales from its physical retail locations and online e-commerce platforms. The company capitalizes on its brand presence and customer loyalty by offering exclusive products and promotions that drive traffic to both its brick-and-mortar stores and its online storefront. Additionally, the company may leverage partnerships with other brands and suppliers to enhance its product offerings and expand its market reach. Significant revenue also comes from seasonal sales events and marketing campaigns that attract new customers and encourage repeat purchases.

Take and Give. Needs Co., Ltd. Financial Statement Overview

Summary

The company demonstrates a robust financial recovery with improved profitability and cash generation. Revenue growth and efficient cash flow utilization are strong, but high leverage remains a concern.

Income Statement

The company shows a solid gross profit margin with a consistent growth in revenue over recent years, indicating strong market performance. Net profit margin has significantly improved, especially from the loss in 2021, showcasing effective cost management. However, EBIT and EBITDA margins show recent slight declines, suggesting potential areas for operational efficiency improvements.

Balance Sheet

The company has improved its equity position, with a strengthening return on equity and equity ratio. However, the debt-to-equity ratio remains relatively high, which could impose financial risks if not managed carefully. The company's overall financial stability is supported by a reasonable portion of equity in total assets, although high leverage warrants cautious monitoring.

Cash Flow

Operating cash flow has grown substantially, and free cash flow has improved, indicating strong cash generation capabilities. The operating cash flow to net income ratio is favorable, reflecting efficient earnings conversion to cash. Nonetheless, historical volatility in free cash flow, especially in earlier years, suggests the need for maintaining stable cash flow management.

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	47.54B	47.67B	47.02B	45.53B	39.48B	20.04B
Gross Profit	31.85B	31.83B	31.31B	29.69B	25.74B	12.78B
EBITDA	4.71B	5.80B	5.66B	5.01B	4.36B	-13.40B
Net Income	2.90B	3.55B	1.83B	4.11B	1.88B	-16.21B
Balance Sheet
Total Assets	51.78B	53.24B	54.38B	55.23B	54.03B	48.58B
Cash, Cash Equivalents and Short-Term Investments	7.17B	9.07B	9.40B	12.53B	11.79B	4.59B
Total Debt	23.79B	23.70B	26.07B	29.41B	31.26B	32.99B
Total Liabilities	34.05B	35.03B	37.42B	39.48B	42.19B	41.34B
Stockholders Equity	17.66B	18.14B	16.96B	15.75B	11.84B	7.24B
Cash Flow
Free Cash Flow	141.00M	3.82B	1.46B	2.04B	6.28B	-10.91B
Operating Cash Flow	399.00M	5.46B	3.81B	3.54B	6.65B	-9.71B
Investing Cash Flow	203.50M	-786.00M	-2.50B	-375.00M	-401.00M	-3.06B
Financing Cash Flow	-1.44B	-5.00B	-4.39B	-2.42B	1.01B	10.90B

Take and Give. Needs Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 777.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:4331, the sentiment is Negative. The current price of 777 is above the 20-day moving average (MA) of 772.60, below the 50-day MA of 781.68, and below the 200-day MA of 806.29, indicating a bearish trend. The MACD of -21.65 indicates Positive momentum. The RSI at 31.20 is Neutral, neither overbought nor oversold. The STOCH value of 4.24 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:4331.

Take and Give. Needs Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
4331	69 Neutral	¥10.48B	207.75	―	5.06%	0.36%	81.58%
2418	68 Neutral	¥31.77B	6.62	21.87%	2.14%	15.35%	45.10%
6071	66 Neutral	¥29.59B	13.46	23.15%	1.02%	14.02%	32.73%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
2305	58 Neutral	¥34.07B	25.08	―	2.48%	-4.39%	31.40%
3041	49 Neutral	¥2.00B	-1,625.41	―	1.19%	6.83%	1654.82%
4679	47 Neutral	¥2.66B	335.28	―	―	-6.45%	99.39%

Take and Give. Needs Co., Ltd. Corporate Events

Take and Give. Needs Takes ¥1.16 Billion Impairment, Net Profit Misses Forecast

Take and Give. Needs Co., Ltd. has booked an extraordinary loss for the fiscal year ended December 31, 2025 after recognizing an impairment loss of ¥1,163 million on certain wedding facilities whose future recoverable value was reassessed. This charge reflects a more conservative valuation of underperforming assets and signals ongoing restructuring of its facility portfolio in response to market conditions.

For the nine months to December 31, 2025, net sales, operating income, and ordinary income slightly exceeded prior forecasts, but net income fell sharply below expectations due to the impairment. While revenues and core profitability remained broadly in line with guidance, the significant drop in bottom-line profit underscores pressure on asset efficiency and may weigh on shareholder returns in the near term compared with the previous full-year results.

The most recent analyst rating on (JP:4331) stock is a Hold with a Yen904.00 price target. To see the full list of analyst forecasts on Take and Give. Needs Co., Ltd. stock, see the JP:4331 Stock Forecast page.

Take and Give. Needs Posts Weaker Earnings in Shortened 2025 Fiscal Year, Targets Recovery in 2026

Take and Give. Needs reported consolidated net sales of ¥35.7 billion, operating profit of ¥1.6 billion and net income attributable to owners of the parent of ¥38 million for the irregular nine‑month fiscal period ended December 31, 2025, following a change in fiscal year‑end. Profitability indicators weakened versus the prior full year, with lower operating margins, reduced net assets, and a sharp decline in cash and cash equivalents, though the equity ratio remained broadly stable.

Operating cash flow dropped significantly while investing outflows increased, pressuring liquidity, yet the company maintained shareholder returns with a year‑end dividend of ¥31 per share for the shortened period and plans to restore a ¥40 annual dividend in 2026. For the year ending December 31, 2026, management forecasts a recovery to ¥47.8 billion in net sales and ¥570 million in net income, signaling an expectation of gradual earnings normalization as the new fiscal calendar beds in.

The most recent analyst rating on (JP:4331) stock is a Hold with a Yen904.00 price target. To see the full list of analyst forecasts on Take and Give. Needs Co., Ltd. stock, see the JP:4331 Stock Forecast page.