Cota Co., Ltd. (JP:4923)
:4923
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Cota Co., Ltd.
(4923)
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Rating:66Neutral
Price Target:
¥1,286.00
▲(12.31% Upside)
Action:DowngradedDate:12/30/25
The score is supported by strong financial performance (high margins and a zero-debt balance sheet) but held back by weak technicals (price below key moving averages and negative MACD) and a valuation that is only moderate given a 23.9 P/E and ~1.76% dividend yield.
Positive Factors
Conservative balance sheet
A zero‑debt balance sheet with rising equity materially reduces financial risk and preserves strategic optionality. Over the next 2–6 months this supports durable capacity to fund R&D, marketing, or targeted M&A, and provides a buffer in downturns without reliance on external financing.
Negative Factors
Weakened cash conversion
A sharp decline in operating cash flow relative to net income signals weaker cash conversion and reduces free cash flow reliability. Over months this constrains discretionary spending, dividends, and reinvestment, and increases sensitivity to working capital swings or one‑off costs.
Read all positive and negative factors
Positive Factors
Negative Factors
Conservative balance sheet
A zero‑debt balance sheet with rising equity materially reduces financial risk and preserves strategic optionality. Over the next 2–6 months this supports durable capacity to fund R&D, marketing, or targeted M&A, and provides a buffer in downturns without reliance on external financing.
Read all positive factors
Cota Co., Ltd. (4923) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥33.66B
Dividend Yield1.81%
Average Volume (3M)63.93K
Price to Earnings (P/E)6.9
Beta (1Y)0.40
Revenue Growth0.22%
EPS Growth4.15%
CountryJP
Employees373
SectorConsumer Defensive
Sector Strength42
IndustryHousehold & Personal Products
Share Statistics
EPS (TTM)39.04
Shares Outstanding32,373,035
10 Day Avg. Volume38,720
30 Day Avg. Volume63,933
Financial Highlights & Ratios
PEG Ratio-14.15
Price to Book (P/B)3.34
Price to Sales (P/S)4.00
P/FCF Ratio55.07
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)56.36
Revenue Forecast (FY)¥10.50B
Cota Co., Ltd. Business Overview & Revenue Model
Company Description
Cota Co., Ltd. manufactures and sells quasi drugs in Japan and internationally. The company offers hair and scalp care, styling, perm and curl, and coloring products. It serves beauty salons through sales offices and agents. Cota Co., Ltd. was inc...
How the Company Makes Money
Cota primarily makes money by selling hair-care products intended for professional use to the salon channel. Revenue is generated from product sales (e.g., shampoos, treatments, and other hair-care items) shipped through distributors/agents and/or...
Cota Co., Ltd. Financial Statement Overview
Summary
Income Statement
84
Very Positive
Balance Sheet
92
Very Positive
Cash Flow
63
Positive
| Breakdown | TTM | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 9.48B | 9.38B | 9.14B | 8.80B | 8.69B | 7.32B |
| Gross Profit | 6.59B | 6.32B | 6.18B | 6.23B | 6.18B | 5.22B |
| EBITDA | 2.23B | 2.20B | 2.27B | 2.30B | 2.37B | 1.79B |
| Net Income | 1.35B | 1.30B | 1.35B | 1.56B | 1.39B | 1.17B |
Balance Sheet | ||||||
| Total Assets | 13.05B | 14.97B | 14.89B | 13.79B | 13.18B | 11.68B |
| Cash, Cash Equivalents and Short-Term Investments | 3.51B | 5.17B | 5.69B | 5.37B | 5.82B | 5.44B |
| Total Debt | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Liabilities | 2.43B | 3.76B | 3.85B | 3.61B | 3.64B | 3.10B |
| Stockholders Equity | 10.62B | 11.21B | 11.04B | 10.18B | 9.54B | 8.58B |
Cash Flow | ||||||
| Free Cash Flow | 0.00 | 680.57M | 915.43M | 392.20M | 797.58M | 826.66M |
| Operating Cash Flow | 0.00 | 998.56M | 2.17B | 1.30B | 1.66B | 1.38B |
| Investing Cash Flow | 0.00 | -389.42M | -1.21B | -473.40M | -1.29B | -88.42M |
| Financing Cash Flow | 0.00 | -1.14B | -485.84M | -922.50M | -434.21M | -331.97M |
Cota Co., Ltd. Technical Analysis
Negative
1145.00
Price Trends
1230.47
Negative
1163.61
Positive
1229.27
Negative
Market Momentum
-16.56
Positive
36.99
Neutral
10.87
Positive
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:4923, the sentiment is Negative. The current price of 1145 is below the 20-day moving average (MA) of 1264.89, below the 50-day MA of 1230.47, and below the 200-day MA of 1229.27, indicating a bearish trend. The MACD of -16.56 indicates Positive momentum. The RSI at 36.99 is Neutral, neither overbought nor oversold. The STOCH value of 10.87 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:4923.
Cota Co., Ltd. Peers Comparison
UnderperformOutperform
Sector (62)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
72 Outperform | ¥152.00B | 29.58 | ― | 5.00% | 1.41% | 0.75% | |
71 Outperform | ¥87.52B | 22.92 | 7.23% | 3.53% | 3.05% | -32.61% | |
70 Outperform | ¥2.76T | 20.42 | 11.50% | 2.41% | 4.62% | 47.68% | |
69 Neutral | ¥332.72B | 13.05 | 2.72% | 2.61% | 1.37% | -5.60% | |
66 Neutral | ¥33.66B | 6.92 | ― | 1.81% | 0.22% | 4.15% | |
62 Neutral | $20.33B | 14.63 | -3.31% | 3.23% | 1.93% | -12.26% | |
56 Neutral | ¥1.39T | -22.37 | ― | 2.11% | -1.20% | -2896.72% |
* Consumer Defensive Sector Average
JP:4923
Cota Co., Ltd.
1,167.00
-133.82
-10.29%
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Cota Co., Ltd. Corporate Events
Cota Reports Cyberattack but Confirms Production and Shipments Unaffected
Apr 2, 2026
Cota Co., Ltd. reported a second update on a cyberattack that caused a disruption to some of its systems and said it has formed a task force and engaged external experts to investigate and restore affected functions. The company emphasized that pr...
Cota Reports System Disruption After Cyberattack, Probes Data Risk
Mar 31, 2026
Cota Co., Ltd., a TSE Prime Market–listed company based in Kyoto Prefecture and active in the consumer and cosmetics-related field, reported a significant disruption to its internal systems following a cyberattack on March 27, 2026. The inci...
Cota Cancels Over 2.1 Million Treasury Shares to Tighten Capital Base
Mar 27, 2026
Cota Co., Ltd. has completed the cancellation of 2,103,200 shares of its common stock as of March 27, 2026, following a resolution approved by its Board of Directors on March 19, 2026. The move reduces the company’s total number of outstandi...
Cota Reshapes Sales Organization With New East, West and Agent Units
Mar 19, 2026
Cota Co., Ltd. has announced executive and personnel changes effective April 1, 2026, including revised responsibilities for Managing Director Shunji Hirose and the removal of Director Shigeharu Yoshida from his concurrent role as General Manager ...
COTA Reshapes Top Management as Yoshida Named Next President
Mar 19, 2026
COTA CO., LTD. has announced a planned change in its top management, with current Representative Director and President Hiroteru Oda slated to become Chairman and Representative Director, while Director and General Manager of Sales Department 2, S...
Cota to Cancel 6.39% of Shares and Set Treasury Stock Ceiling
Mar 19, 2026
Cota Co., Ltd. has resolved to cancel 2,103,200 shares of its common stock, representing 6.39% of its issued shares, with the cancellation scheduled for March 27, 2026. Following this move, the company’s total issued shares will decrease to ...
Cota Offers Hit Haircare Product as Special Shareholder Benefit After Boosting Supply
Jan 30, 2026
Cota Co., Ltd. will grant its new haircare product “COTA COUTURE BASE Y-LINE” as a special shareholder benefit to investors holding 100 or more shares as of March 31, 2026, with one item per eligible shareholder to be shipped from earl...
Cota Announces 1.05-for-1 Stock Split and Boost to Authorized Shares
Jan 30, 2026
Cota Co., Ltd. has approved a 1.05-for-1 stock split of its common shares, effective April 1, 2026, for shareholders of record on March 31, 2026, increasing its total issued shares from 32,934,663 to 34,581,396. The move is designed to lower the p...
Cota Posts Higher Nine-Month Earnings and Confirms Full-Year Forecasts
Jan 30, 2026
Cota Co., Ltd. reported non-consolidated results for the nine months ended December 31, 2025, with net sales rising 2.6% year-on-year to ¥7.6 billion and profit improving across all levels, including a 5.3% increase in operating profit to ...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.