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

• Market Cap: ¥2.55B
• Dividend Yield: N/A
• Average Volume (3M): 15.55K
• Price to Earnings (P/E): 314.7
• Beta (1Y): 0.24
• 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: ¥331.00 ▲(32.40% Upside)

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

Maintaining both brick-and-mortar stores and an e-commerce platform provides durable revenue diversification and broader customer access. This omnichannel footprint supports resilience to local demand shifts, improves discovery and repeat purchases, and enables scalable marketing over months.

Product Breadth & Craftsmanship

A focus on quality craftsmanship and a diverse product range (rings, necklaces, bracelets, earrings) supports brand differentiation and customer loyalty. Durable product appeal and design-led offerings can sustain margins, enable premium positioning, and support collaborations that extend market reach.

Reasonable Equity Ratio

Despite pressures, a reasonable equity ratio provides a lasting buffer against solvency shocks and gives some capacity for refinancing. This structural equity cushion preserves creditor confidence and supports strategic options while management seeks operational turnaround.

Negative Factors

Declining Revenue Trend

Sustained negative revenue growth reduces scale and weakens fixed-cost absorption, pressuring margins and long-term competitiveness. Continued top-line decline undermines cash generation and investment capacity, making strategic repositioning and margin recovery more difficult over the medium term.

Negative Operating & Free Cash Flow

Persistent negative operating and free cash flows erode liquidity and force reliance on external financing. This limits the company's ability to fund inventory, marketing, and capex, raises refinancing risk, and constrains the time available to execute structural fixes without additional capital.

Rising Leverage and Negative ROE

Increased leverage combined with negative ROE and net losses reduces financial flexibility and raises interest burdens. Over time this pressures profitability, can trigger covenant or refinancing constraints, and may force operational or capital-structure changes that impede growth initiatives.

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	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
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: Negative
• 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 301.80, below the 50-day MA of 259.74, and above the 200-day MA of 249.23, indicating a bullish trend. The MACD of 26.35 indicates Negative momentum. The RSI at 78.89 is Negative, neither overbought nor oversold. The STOCH value of 80.64 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
9251	77 Outperform	¥18.57B	19.38	―	5.16%	6.58%	―
7372	71 Outperform	¥2.14B	14.84	―	―	8.17%	37.03%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
6186	61 Neutral	¥2.19B	-54.84	―	3.76%	-2.06%	-109.18%
3041	49 Neutral	¥1.93B	140.69	―	1.19%	6.83%	1654.82%
4679	47 Neutral	¥2.55B	314.66	―	―	-6.45%	99.39%
7062	41 Neutral	¥2.14B	28.25	―	―	31.45%	―