TAYA Co.,Ltd. (4679) AI Stock Analysis

• Market Cap: ¥2.89B
• Dividend Yield: N/A
• Average Volume (3M): 15.55K
• Price to Earnings (P/E): 347.8
• Beta (1Y): 0.28
• Revenue Growth: -6.45%
• EPS Growth: 99.39%
• Country: JP
• Employees: 1,805
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Personal Products & Services
• EPS (TTM): 5.77
• Shares Outstanding: 7,540,000
• 10 Day Avg. Volume: 18,530
• 30 Day Avg. Volume: 15,546
• PEG Ratio: 0.39
• Price to Book (P/B): 3.58
• Price to Sales (P/S): 0.27
• P/FCF Ratio: -5.63
• 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: 47 Neutral
• Price Target: ¥382.00 ▲(52.80% Upside)
• Action: Reiterated Date: 01/23/26
• Date: Action: Reiterated 01/23/26

The score is primarily held down by weak financial performance (declining sales, ongoing losses, rising leverage, and negative operating/free cash flow). Technicals provide some offset due to strong momentum above key moving averages and positive MACD, but the extremely overbought RSI increases downside risk. Valuation is also a concern because negative earnings make P/E unattractive and less informative, with no dividend yield data to offset.

Positive Factors

Omnichannel distribution (retail + e-commerce)

A blended retail and e-commerce model broadens addressable market and cushions sales volatility from any single channel. Over 2–6 months this supports steadier revenue streams, better customer acquisition, and the ability to shift sales mix as consumer behaviors evolve.

Diverse product mix and partnership opportunities

A broad product range plus seasonal collections and collaboration capability underpin repeat purchase dynamics and brand extensions. Structural benefits include multiple revenue levers, cross-selling, and partnership-driven distribution that can sustain sales and margin recovery over time.

Reasonable equity ratio provides capital buffer

Despite rising liabilities, a reasonable equity ratio gives the company a solvency cushion and some financing flexibility. This structural capital base can help absorb shocks, support short-term funding needs, and provide time to execute operational turnarounds.

Negative Factors

Declining revenue trend

Sustained revenue decline reduces scale economics and makes margin recovery harder. Over several months this erodes bargaining power with suppliers, limits reinvestment in product and marketing, and signals potential structural demand weakness in core categories.

Negative operating and free cash flow

Persistent negative operating and free cash flow drains liquidity and forces reliance on external funding. Over the medium term this constrains capex, inventory replenishment, and marketing, raising the risk of underinvestment and operational deterioration.

Rising leverage and negative returns on equity

Increasing leverage combined with negative ROE and net losses signals capital destruction and higher financial risk. Structurally, this raises funding costs, limits strategic optionality, and can force prioritization of creditor servicing over growth investments.

TAYA Co.,Ltd. Business Overview & Revenue Model

Company Description

TAYA Co.,Ltd. operates beauty salons. As of March 31, 2021, it operated 120 salons and 1 retail shop. The company was founded in 1964 and is headquartered in Tokyo, Japan.

How the Company Makes Money

TAYA Co., Ltd. generates revenue primarily through its network of beauty salons, where it offers a wide range of hair and beauty services such as haircuts, coloring, styling, and other grooming treatments. The company earns money by charging customers for these services, which are delivered by skilled professionals in their salons. Additionally, TAYA Co., Ltd. may also derive income from the sale of beauty products and accessories within its salons, further enhancing its revenue streams. Strategic partnerships with product suppliers and brand endorsements could also play a role in supporting its business model, although specific details on such partnerships are unavailable.

TAYA Co.,Ltd. Financial Statement Overview

Summary

Financial statements indicate broad weakness: declining revenue and deteriorating margins with consistent net losses (income statement score 20), rising leverage and negative ROE (balance sheet score 35), and negative operating/free cash flow suggesting liquidity and operational strain (cash flow score 25).

Income Statement

TAYA Co., Ltd. has shown declining revenue over recent years, with a noticeable decrease in gross profit margins, indicating inefficiency or increasing costs. The net profit margin is negative due to consistent net losses, and EBIT and EBITDA margins are weak, reflecting operational challenges. Additionally, there is a negative trend in revenue growth, which highlights the struggle to maintain sales momentum.

Balance Sheet

The company's debt-to-equity ratio has increased, signaling rising leverage and potential financial risk. The return on equity is negative, correlating with net losses, and suggests poor shareholder returns. However, the equity ratio remains reasonable, indicating a moderate reliance on equity financing. Overall, the balance sheet shows increasing liabilities and decreasing equity, posing a risk to financial stability.

Cash Flow

TAYA Co., Ltd. has experienced negative operating and free cash flows, indicating liquidity challenges and cash flow management issues. The free cash flow to net income ratio is negative, showing an inability to generate cash from operations. The operating cash flow to net income ratio is also negative, further emphasizing operational inefficiencies.

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	5.75B	5.44B	5.84B	6.00B	6.52B	6.79B
Gross Profit	733.92M	842.15M	806.34M	354.08M	-153.49M	-150.28M
EBITDA	-257.12M	61.65M	-38.53M	-652.97M	1.25B	-1.34B
Net Income	-384.10M	-62.33M	-158.82M	-804.91M	390.01M	-1.01B
Balance Sheet
Total Assets	2.22B	1.99B	2.01B	2.37B	3.24B	4.90B
Cash, Cash Equivalents and Short-Term Investments	262.11M	175.07M	277.01M	386.16M	979.37M	389.83M
Total Debt	372.77M	456.42M	349.11M	418.50M	310.08M	1.79B
Total Liabilities	1.69B	1.57B	1.55B	1.76B	1.83B	3.87B
Stockholders Equity	531.77M	416.66M	451.92M	610.74M	1.42B	1.03B
Cash Flow
Free Cash Flow	198.65M	-264.83M	-134.86M	-768.55M	-1.62B	-866.77M
Operating Cash Flow	198.65M	-67.11M	-25.41M	-582.51M	-1.52B	-839.25M
Investing Cash Flow	0.00	-167.20M	-14.35M	-119.12M	3.59B	293.69M
Financing Cash Flow	0.00	134.38M	-69.39M	108.42M	-1.48B	366.66M

TAYA Co.,Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 250.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Negative
• STOCH: Negative

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:4679, the sentiment is Positive. The current price of 250 is below the 20-day moving average (MA) of 365.90, below the 50-day MA of 311.54, and below the 200-day MA of 259.27, indicating a bullish trend. The MACD of 16.69 indicates Positive momentum. The RSI at 71.33 is Negative, neither overbought nor oversold. The STOCH value of 91.93 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:4679.

TAYA Co.,Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
4331	69 Neutral	¥10.87B	215.52	―	5.06%	0.36%	81.58%
2424	69 Neutral	¥3.46B	15.00	―	1.24%	6.77%	40.10%
2418	68 Neutral	¥33.29B	6.94	21.87%	2.14%	15.35%	45.10%
6571	62 Neutral	¥18.02B	16.16	―	2.53%	4.71%	-0.41%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
2305	58 Neutral	¥33.97B	25.00	―	2.48%	-4.39%	31.40%
4679	47 Neutral	¥2.89B	347.83	―	―	-6.45%	99.39%