UPR Corp. (7065) AI Stock Analysis

• Market Cap: ¥7.70B
• Dividend Yield: 3.17%
• Average Volume (3M): 10.00K
• Price to Earnings (P/E): 13.8
• Beta (1Y): 0.89
• Revenue Growth: -0.70%
• EPS Growth: -43.72%
• Country: JP
• Employees: 228
• Sector: Industrials
• Sector Strength: 72
• Industry: Rental & Leasing Services
• EPS (TTM): 31.20
• Shares Outstanding: 7,660,000
• 10 Day Avg. Volume: 13,860
• 30 Day Avg. Volume: 9,996
• PEG Ratio: -0.41
• Price to Book (P/B): 0.66
• Price to Sales (P/S): 0.39
• P/FCF Ratio: -15.98
• 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: 59 Neutral
• Price Target: ¥1,120.00 ▲(33.49% Upside)

The score is held back primarily by weakening profitability and inconsistent free cash flow alongside moderate leverage. Technicals are supportive due to a strong uptrend, but overbought signals reduce confidence near-term. Valuation is reasonable with a moderate P/E and a modest dividend yield.

Positive Factors

Consistent operating cash flow

UPR's repeatedly positive and sizable operating cash flow provides a durable liquidity foundation that supports debt servicing, routine capex and operating needs. Over the medium term this reduces bankruptcy risk and underpins the business through cyclical dips, aiding strategic execution.

Stable revenue base

A broadly stable top line suggests an established customer base and recurring demand in rental/leasing activities. That stability supports planning and capacity utilization over months, reducing reliance on one-off growth and giving management time to address margin pressures without immediate revenue shock.

Growing equity and asset scale

Rising equity and asset scale indicate the company has expanded its operating footprint and capitalization, enabling service scale and potential efficiency gains. This structural size advantage supports long-term competitiveness and capacity to invest in fleet or infrastructure when cash generation stabilizes.

Negative Factors

Volatile free cash flow

Persistent FCF volatility and intermittent negative FCF reduce financial flexibility and raise execution risk. Over months this can constrain discretionary investments, dividend coverage and deleveraging ability, forcing reliance on external funding if operating profits fail to convert reliably to cash.

Moderate-to-elevated leverage (~1x D/E)

Debt roughly equal to equity limits financial flexibility and increases sensitivity to profit declines. In a multi-month stress scenario, servicing obligations could crowd out capex or dividends and reduce ability to pursue strategic investments without raising costly external capital.

Compressed operating and net margins

Material margin compression and declining operating profits undermine the company's ability to self-fund growth and cushion shocks. Over the medium term, weaker margins drag returns on capital and heighten reliance on volume or structural changes to restore prior profitability levels.

UPR Corp. Business Overview & Revenue Model

Company Description

UPR Corporation primarily engages in the rental and sale of pallets and logistics equipment in Japan. It also provides logistics consultation, positional information, car-sharing, remote monitoring, and second-hand dealer services. The company was founded in 1979 and is headquartered in Tokyo, Japan.

How the Company Makes Money

UPR Corp. generates revenue primarily through its logistics and supply chain management services. Key revenue streams include fees for transportation services, warehousing solutions, and inventory management systems. The company partners with a range of industries, including manufacturing, retail, and e-commerce, to provide tailored logistics solutions that meet specific client needs. Additionally, UPR Corp. leverages technology to offer value-added services such as real-time tracking and data analytics, which enhance its service offering and contribute to its income.

UPR Corp. Financial Statement Overview

Summary

Stable revenue but materially weaker profitability versus prior years, with compressed operating and net margins. Operating cash flow is consistently positive, but free cash flow is volatile and often negative, and leverage around ~1x debt-to-equity limits flexibility if earnings stay pressured.

Income Statement

Revenue has been broadly stable over the last several years, but growth has cooled materially and the latest annual period shows a slight decline versus the prior year. Profitability has compressed meaningfully from earlier peaks: net income and operating profit are down versus prior years, and margins have trended lower overall. A positive is that the business still generates solid gross profit dollars, but the trajectory of operating earnings and net profit is the key weakness.

Balance Sheet

The balance sheet shows moderate-to-elevated leverage for the industry, with debt running around equity (debt-to-equity roughly ~1.0 in recent annual periods), which limits flexibility if earnings remain pressured. Equity has grown over time and total assets have increased, supporting scale, but returns on equity have drifted down from earlier stronger levels—consistent with the margin and earnings decline. Overall: adequate capitalization, but leverage is a meaningful constraint.

Cash Flow

Operating cash flow is consistently positive and sizable, which supports debt servicing and ongoing operations. However, free cash flow is volatile and often negative (including the latest annual period), indicating heavy reinvestment needs and/or less efficient conversion of earnings into cash. While there are occasional strong years for free cash flow, the inconsistency reduces financial flexibility and raises execution risk if operating conditions weaken.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	15.20B	15.35B	15.46B	14.83B	13.33B	12.93B
Gross Profit	4.68B	4.64B	4.83B	4.80B	4.09B	3.98B
EBITDA	3.61B	3.78B	3.67B	3.79B	3.74B	3.44B
Net Income	434.48M	336.21M	597.35M	743.78M	680.92M	561.51M
Balance Sheet
Total Assets	21.36B	21.96B	21.47B	20.90B	19.60B	18.53B
Cash, Cash Equivalents and Short-Term Investments	2.60B	3.27B	3.51B	3.21B	3.16B	2.71B
Total Debt	8.55B	9.19B	8.68B	8.31B	7.95B	8.64B
Total Liabilities	12.09B	12.65B	12.44B	12.39B	11.78B	11.31B
Stockholders Equity	9.13B	9.15B	8.92B	8.44B	7.78B	7.20B
Cash Flow
Free Cash Flow	0.00	-375.31M	50.38M	-203.44M	1.20B	-418.26M
Operating Cash Flow	0.00	3.06B	3.55B	3.39B	3.27B	2.91B
Investing Cash Flow	0.00	-3.72B	-3.52B	-3.63B	-2.10B	-3.18B
Financing Cash Flow	0.00	394.23M	266.68M	252.81M	-781.37M	-675.03M

UPR Corp. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 839.00
• 50DMA: Positive
• 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:7065, the sentiment is Positive. The current price of 839 is below the 20-day moving average (MA) of 989.20, below the 50-day MA of 855.20, and above the 200-day MA of 760.18, indicating a bullish trend. The MACD of 60.50 indicates Positive momentum. The RSI at 57.50 is Neutral, neither overbought nor oversold. The STOCH value of 34.99 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:7065.

UPR Corp. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
9763	81 Outperform	¥15.33B	9.94	―	3.57%	6.66%	13.62%
9991	77 Outperform	¥53.44B	9.00	―	4.09%	-6.09%	31.18%
7081	72 Outperform	¥15.36B	7.44	―	3.03%	5.72%	60.38%
2445	70 Outperform	¥20.59B	15.48	―	3.33%	-1.56%	-3.60%
Sector *	63 Neutral	$10.79B	15.43	7.44%	2.01%	2.89%	-14.66%
7065	59 Neutral	¥7.70B	13.76	―	3.17%	-0.70%	-43.72%
9223	48 Neutral	¥6.89B	-43.32	―	0.38%	11.65%	-210.62%