JSS CORP (6074) AI Stock Analysis

• Market Cap: ¥1.98B
• Dividend Yield: 3.75%
• Average Volume (3M): 5.45K
• Price to Earnings (P/E): 4.8
• Beta (1Y): 0.43
• Revenue Growth: 3.65%
• EPS Growth: -8.80%
• Country: JP
• Employees: 483
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Leisure
• EPS (TTM): 28.09
• Shares Outstanding: 4,026,056
• 10 Day Avg. Volume: 3,050
• 30 Day Avg. Volume: 5,453
• PEG Ratio: -0.71
• Price to Book (P/B): 0.54
• Price to Sales (P/S): 0.20
• P/FCF Ratio: 30.43
• 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: 57 Neutral
• Price Target: ¥520.00 ▼(-4.24% Downside)
• Action: Reiterated Date: 03/24/26
• Date: Action: Reiterated 03/24/26

The score is most constrained by weakening fundamental quality (notably sharp cash flow deterioration and higher leverage) and bearish technicals (below key moving averages with negative MACD). These are partially offset by attractive valuation metrics, including a low P/E and solid dividend yield.

Positive Factors

Revenue Re-acceleration

A strong top-line rebound (+73% in 2025) signals durable demand recovery and improved market traction versus a flat prior year. Sustained revenue growth supports scale economics, helps absorb fixed costs, and provides a platform for reinvestment and margin recovery over several quarters.

Negative Factors

Cash Flow Deterioration

Sharp weakening in cash generation (OCF and FCF materially down year-over-year) means reported earnings are translating into less cash. Lower cash conversion constrains funding for capex, debt repayment, dividends, and makes the company more reliant on external financing, raising structural liquidity risk.

JSS CORP Business Overview & Revenue Model

Company Description

JSS Corporation engages in the operation of a sports club in Japan. The company plans, operates, manages, and consults sports clubs, such as swimming schools, tennis schools, and fitness clubs; sells, repairs, and maintains sporting goods, sports ...

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JSS Corporation engages in the operation of a sports club in Japan. The company plans, operates, manages, and consults sports clubs, such as swimming schools, tennis schools, and fitness clubs; sells, repairs, and maintains sporting goods, sports ...

JSS CORP Financial Statement Overview

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	8.49B	8.38B	8.13B	8.07B	7.55B	6.49B
Gross Profit	1.23B	1.24B	1.38B	1.38B	1.16B	973.55M
EBITDA	478.56M	502.66M	552.95M	607.46M	443.16M	-274.91M
Net Income	175.49M	192.60M	218.56M	234.94M	112.46M	-440.64M
Balance Sheet
Total Assets	7.40B	7.52B	6.41B	7.06B	7.32B	7.09B
Cash, Cash Equivalents and Short-Term Investments	982.89M	1.07B	862.11M	1.28B	1.30B	948.03M
Total Debt	2.34B	2.51B	1.65B	2.19B	2.93B	3.03B
Total Liabilities	4.42B	4.51B	3.59B	4.41B	4.86B	4.71B
Stockholders Equity	2.99B	3.01B	2.82B	2.65B	2.46B	2.38B
Cash Flow
Free Cash Flow	0.00	53.73M	168.09M	770.06M	491.56M	-820.17M
Operating Cash Flow	0.00	124.05M	237.93M	802.93M	719.95M	-437.59M
Investing Cash Flow	0.00	17.35M	-55.80M	-42.82M	-222.77M	-349.23M
Financing Cash Flow	0.00	58.52M	-597.01M	-787.14M	-141.19M	1.09B

JSS CORP Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 543.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:6074, the sentiment is Negative. The current price of 543 is above the 20-day moving average (MA) of 527.15, above the 50-day MA of 539.38, and above the 200-day MA of 536.60, indicating a bearish trend. The MACD of -7.22 indicates Positive momentum. The RSI at 39.20 is Neutral, neither overbought nor oversold. The STOCH value of 32.64 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:6074.

JSS CORP Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
7085	76 Outperform	¥70.98B	16.92	―	2.22%	5.92%	20.63%
7092	76 Outperform	¥43.17B	14.60	―	1.95%	16.36%	38.48%
4680	67 Neutral	¥251.43B	29.55	―	1.51%	11.92%	33.70%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
6074	57 Neutral	¥1.98B	4.83	―	3.75%	3.65%	-8.80%
4801	56 Neutral	¥27.18B	14.57	―	1.85%	4.17%	-20.08%
4343	52 Neutral	¥47.38B	49.41	―	―	6.00%	-184.09%