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

• Market Cap: ¥24.81B
• Dividend Yield: 0.66%
• Average Volume (3M): 164.95K
• Price to Earnings (P/E): 15.1
• Beta (1Y): 0.62
• Revenue Growth: 26.88%
• EPS Growth: 44.44%
• 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: 124,160
• 30 Day Avg. Volume: 164,953
• PEG Ratio: 0.00
• Price to Book (P/B): 0.00
• Price to Sales (P/S): 0.00
• P/FCF Ratio: 0.00
• 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: ¥554.00
• Price Target Upside: 6.13% Upside
• Rating Consensus: Hold
• Number of Analyst Covering: 1

• Rating: 63 Neutral
• Price Target: ¥554.00 ▲(6.13% Upside)

The overall stock score of 63 reflects strong financial performance, which is the most significant factor. However, bearish technical indicators and a relatively low dividend yield weigh down the score. The absence of earnings call data and corporate events means these factors did not influence the score.

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

Company Description

Nippon Ski Resort Development Co.,Ltd., together with its subsidiaries, manages and operates ski resorts in Japan. It also provides consulting and advisory services on ski resorts, including technical support, business support, designated management, rental business support, and other services; contract management of cableway; and rental of outdoor equipment. The company was incorporated in 2005 and is headquartered in Kitaazumi, Japan. Nippon Ski Resort Development Co.,Ltd. is a subsidiary of NIPPON PARKING DEVELOPMENT Co.,Ltd.

How the Company Makes Money

Nippon Ski Resort Development Co., Ltd. generates revenue primarily through the operation of its ski resorts, which include lift ticket sales, equipment rentals, and ski lessons. Additionally, the company earns money through hospitality services such as accommodation, dining, and retail sales within the resort premises. Seasonal tourism and vacation packages also contribute to its earnings. Strategic partnerships with local and international travel agencies, as well as marketing collaborations with outdoor sporting brands, further enhance its revenue streams by attracting a global clientele and promoting year-round resort usage.

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	3.72B	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: Negative
• Last Price: 522.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:6040, the sentiment is Negative. The current price of 522 is below the 20-day moving average (MA) of 549.70, below the 50-day MA of 571.98, and above the 200-day MA of 477.69, indicating a neutral trend. The MACD of -14.36 indicates Positive momentum. The RSI at 40.09 is Neutral, neither overbought nor oversold. The STOCH value of 18.36 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative 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	86 Outperform	¥36.15B	13.80	―	3.85%	-1.69%	-2.96%
4691	72 Outperform	¥18.58B	6.91	―	1.30%	20.01%	290.10%
6561	69 Neutral	¥12.55B	7.43	―	3.00%	10.02%	24.85%
9656	68 Neutral	¥6.44B	11.82	―	2.42%	1.58%	55.41%
6040	63 Neutral	¥24.81B	15.05	―	0.66%	26.88%	44.44%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
9704	49 Neutral	¥15.49B	63.19	6.59%	―	17.45%	664.98%