Nippon Ski Resort Development Co., Ltd. (6040) AI Stock Analysis

• Market Cap: ¥24.48B
• Dividend Yield: 0.65%
• Average Volume (3M): 83.06K
• Price to Earnings (P/E): 15.0
• Beta (1Y): 0.65
• Revenue Growth: 26.88%
• EPS Growth: 44.66%
• Country: JP
• Employees: 233
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Gambling, Resorts & Casinos
• EPS (TTM): -7.13
• Shares Outstanding: 48,008,700
• 10 Day Avg. Volume: 72,950
• 30 Day Avg. Volume: 83,063
• PEG Ratio: 0.33
• Price to Book (P/B): 2.84
• Price to Sales (P/S): 2.24
• P/FCF Ratio: 23.40K
• 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: 66 Neutral
• Price Target: ¥570.00 ▲(9.83% Upside)

Nippon Ski Resort Development Co., Ltd. has a solid financial foundation with strong revenue growth and profitability, which is the most significant factor in its score. However, the technical analysis indicates a bearish trend, and the valuation suggests the stock is fairly valued with limited income potential. The absence of earnings call data and corporate events does not impact the score.

Positive Factors

Revenue Growth

Strong revenue growth indicates effective market strategies and increasing customer base, supporting long-term business expansion.

Profitability

High profit margins reflect efficient operations and pricing power, contributing to sustainable profitability and competitive advantage.

Balance Sheet Health

A solid balance sheet with moderate leverage and strong equity base ensures financial stability and resilience against economic fluctuations.

Negative Factors

Free Cash Flow Volatility

Volatility in free cash flow growth can limit the company's ability to reinvest in growth opportunities and manage unexpected expenses.

Limited Free Cash Flow

Limited free cash flow relative to net income may constrain the company's capacity to fund new projects or return capital to shareholders.

Volatility in Cash Flow

Volatile cash flow can impact financial planning and stability, making it challenging to maintain consistent investment and dividend policies.

Nippon Ski Resort Development Co., Ltd. Business Overview & Revenue Model

Company Description

Nippon Ski Resort Development Co., Ltd. (6040) is a prominent player in the Japanese tourism and leisure sector, specializing in the development and management of ski resorts across Japan. The company focuses on enhancing the ski experience by providing a range of services, including ski facility management, accommodation services, and recreational activities. With a commitment to promoting winter sports and tourism, Nippon Ski Resort Development aims to attract both domestic and international visitors to its picturesque ski locations.

How the Company Makes Money

Nippon Ski Resort Development generates revenue through multiple streams, primarily from ticket sales for ski lift access, rentals of ski equipment, and accommodation services within its resorts. The company also benefits from food and beverage sales at its facilities and offers various recreational activities, such as snowboarding and guided tours, which contribute additional income. Strategic partnerships with local tourism boards and travel agencies enhance visitor numbers, thereby increasing overall revenue. Seasonal promotions and marketing campaigns aimed at attracting tourists during peak winter months further bolster its earnings.

Nippon Ski Resort Development Co., Ltd. Financial Statement Overview

Summary

Nippon Ski Resort Development Co., Ltd. demonstrates strong financial health with impressive revenue growth and profitability. The balance sheet is stable with moderate leverage, and cash flow from operations is robust. However, the volatility in free cash flow growth poses a potential risk.

Income Statement

Nippon Ski Resort Development Co., Ltd. has shown strong revenue growth with a 12.69% increase in the latest year. The company maintains healthy margins, with a gross profit margin of 44.63% and a net profit margin of 15.16%. The EBIT and EBITDA margins are also robust at 21.47% and 31.28%, respectively, indicating efficient operations and profitability.

Balance Sheet

The company has a solid balance sheet with a debt-to-equity ratio of 0.41, indicating moderate leverage. The return on equity is strong at 19.24%, reflecting effective use of equity to generate profits. The equity ratio stands at 61.50%, showing a stable capital structure with a significant portion of assets financed by equity.

Cash Flow

Operating cash flow is strong, with a ratio of 1.71 to net income, indicating good cash generation from operations. However, free cash flow growth is volatile, with a significant increase in the latest year but previously negative figures. The free cash flow to net income ratio is low, suggesting limited free cash flow relative to net income.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	10.09B	10.46B	8.25B	6.90B	5.57B	4.55B
Gross Profit	4.72B	4.67B	3.56B	2.83B	1.90B	1.18B
EBITDA	3.31B	3.27B	2.28B	1.69B	875.34M	265.21M
Net Income	1.62B	1.59B	1.09B	952.69M	32.05M	-480.25M
Balance Sheet
Total Assets	14.53B	13.40B	10.99B	7.61B	7.20B	6.91B
Cash, Cash Equivalents and Short-Term Investments	4.57B	3.46B	3.14B	1.74B	2.37B	1.96B
Total Debt	3.74B	3.41B	2.86B	682.71M	1.42B	1.48B
Total Liabilities	5.51B	4.70B	3.93B	1.69B	2.13B	1.80B
Stockholders Equity	8.54B	8.24B	6.72B	5.68B	4.84B	4.91B
Cash Flow
Free Cash Flow	0.00	1.00M	-774.42M	196.60M	579.86M	-1.32B
Operating Cash Flow	0.00	2.71B	1.97B	1.59B	1.22B	-209.98M
Investing Cash Flow	0.00	-2.83B	-2.68B	-1.36B	-607.25M	-1.10B
Financing Cash Flow	0.00	436.00M	2.11B	-851.57M	-199.95M	-1.37B

Nippon Ski Resort Development Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 519.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Positive
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:6040, the sentiment is Positive. The current price of 519 is below the 20-day moving average (MA) of 520.20, below the 50-day MA of 536.32, and above the 200-day MA of 494.22, indicating a neutral trend. The MACD of -5.61 indicates Negative momentum. The RSI at 49.89 is Neutral, neither overbought nor oversold. The STOCH value of 48.55 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:6040.

Nippon Ski Resort Development Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
7932	79 Outperform	¥35.81B	13.67	―	3.89%	-2.97%	18.38%
4691	69 Neutral	¥17.13B	5.74	―	1.25%	19.31%	202.53%
9656	68 Neutral	¥6.40B	11.78	―	2.42%	<0.01%	23.81%
6040	66 Neutral	¥24.48B	14.97	―	0.65%	26.88%	44.66%
6561	63 Neutral	¥12.40B	7.34	―	3.31%	8.41%	20.97%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
9704	55 Neutral	€13.71B	9.38	32.34%	―	20.16%	1467.54%