C'BON COSMETICS Co., Ltd. (4926) AI Stock Analysis

• Market Cap: ¥5.39B
• Dividend Yield: 1.68%
• Average Volume (3M): 1.75K
• Price to Earnings (P/E): ―
• Beta (1Y): 0.19
• Revenue Growth: 8.46%
• EPS Growth: N/A
• Country: JP
• Employees: 694
• Sector: Consumer Defensive
• Sector Strength: 42
• Industry: Household & Personal Products
• EPS (TTM): -9.06
• Shares Outstanding: 4,281,200
• 10 Day Avg. Volume: 1,490
• 30 Day Avg. Volume: 1,753
• PEG Ratio: -0.06
• Price to Book (P/B): 0.84
• Price to Sales (P/S): 0.54
• P/FCF Ratio: -5.15
• 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: 58 Neutral
• Price Target: ¥1,404.00 ▲(18.18% Upside)
• Action: Reiterated Date: 12/30/25
• Date: Action: Reiterated 12/30/25

The score is driven primarily by solid financial stability from a debt-free balance sheet, offset by weak cash flow (negative operating and deeply negative free cash flow). Technicals are neutral-to-mixed, while valuation is reasonable with a moderate dividend yield and mid-range P/E.

Positive Factors

Balance sheet strength

A zero-debt balance sheet and sizable equity cushion materially reduce refinancing and solvency risk, giving management flexibility to invest in stores, product development or weather demand shocks. This conservative capital structure supports durable financial stability over months.

Negative Factors

Weak cash generation

Negative operating and sharply negative free cash flow highlight poor cash conversion and ongoing funding needs, raising execution risk. Persistent negative FCF constrains reinvestment, dividends and increases reliance on external financing despite low leverage.

C'BON COSMETICS Co., Ltd. Business Overview & Revenue Model

Company Description

C'BON COSMETICS Co.,Ltd. manufactures and sells cosmetics, quasi-drugs, and beauty appliance products. It offers various products, such as cleansing, lotion, cream, face wash, serum, and makeup base products. The company was founded in 1966 and is...

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C'BON COSMETICS Co.,Ltd. manufactures and sells cosmetics, quasi-drugs, and beauty appliance products. It offers various products, such as cleansing, lotion, cream, face wash, serum, and makeup base products. The company was founded in 1966 and is...

How the Company Makes Money

C'BON COSMETICS primarily generates revenue by selling its cosmetics and skincare products to customers, with sales supported by in-person counseling and recurring customer relationships. A second core revenue stream comes from beauty services (e....

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C'BON COSMETICS primarily generates revenue by selling its cosmetics and skincare products to customers, with sales supported by in-person counseling and recurring customer relationships. A second core revenue stream comes from beauty services (e....

C'BON COSMETICS Co., Ltd. Financial Statement Overview

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	9.02B	8.84B	8.50B	8.53B	9.15B	9.10B
Gross Profit	6.91B	6.74B	6.40B	6.34B	7.10B	6.92B
EBITDA	455.40M	324.45M	171.85M	126.39M	418.05M	-679.98M
Net Income	252.21M	136.27M	-26.35M	-421.77M	44.87M	-621.87M
Balance Sheet
Total Assets	8.67B	8.60B	8.81B	8.84B	9.56B	9.56B
Cash, Cash Equivalents and Short-Term Investments	2.54B	2.65B	3.63B	3.98B	2.80B	2.32B
Total Debt	0.00	0.00	4.24M	13.27M	22.30M	25.20M
Total Liabilities	3.00B	2.89B	3.15B	3.13B	3.36B	1.97B
Stockholders Equity	5.67B	5.70B	5.66B	5.71B	6.20B	7.60B
Cash Flow
Free Cash Flow	0.00	-926.52M	-301.11M	-693.60M	330.15M	-803.08M
Operating Cash Flow	0.00	-43.16M	278.19M	-81.47M	433.37M	-694.00M
Investing Cash Flow	0.00	-849.16M	-581.94M	1.35B	44.91M	161.38M
Financing Cash Flow	0.00	-90.22M	-31.20M	-91.29M	-6.73M	-6.80M

C'BON COSMETICS Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 1188.00
• 50DMA: Negative
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:4926, the sentiment is Negative. The current price of 1188 is below the 20-day moving average (MA) of 1292.95, below the 50-day MA of 1300.95, and below the 200-day MA of 1208.31, indicating a neutral trend. The MACD of -14.57 indicates Positive momentum. The RSI at 34.73 is Neutral, neither overbought nor oversold. The STOCH value of 49.87 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:4926.

C'BON COSMETICS Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
4925	69 Neutral	¥6.52B	12.52	―	2.38%	-0.79%	―
Sector *	62 Neutral	$20.33B	14.63	-3.31%	3.23%	1.93%	-12.26%
4926	58 Neutral	¥5.39B	-33.12	―	1.68%	8.46%	―
4936	58 Neutral	¥8.39B	-49.92	―	2.65%	11.87%	-31.02%
4929	56 Neutral	¥6.11B	8.18	―	1.59%	-9.99%	-35.06%
4934	52 Neutral	¥5.21B	42.42	―	―	-19.42%	―
4918	51 Neutral	¥1.93B	-3.04	―	―	12.96%	―