LIGUA, Inc. (7090) AI Stock Analysis

• Market Cap: ¥1.53B
• Dividend Yield: N/A
• Average Volume (3M): 15.67K
• Price to Earnings (P/E): ―
• Beta (1Y): 0.87
• Revenue Growth: -20.62%
• EPS Growth: -377.66%
• Country: JP
• Employees: 140
• Sector: Healthcare
• Sector Strength: 45
• Industry: Medical - Instruments & Supplies
• EPS (TTM): 9.54
• Shares Outstanding: 1,611,800
• 10 Day Avg. Volume: 7,040
• 30 Day Avg. Volume: 15,666
• PEG Ratio: 0.01
• Price to Book (P/B): 3.79
• Price to Sales (P/S): 0.42
• P/FCF Ratio: 8.27
• 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: 44 Neutral
• Price Target: ¥864.00 ▼(-6.09% Downside)

The overall stock score of 44 reflects significant financial and technical challenges. The company's profitability issues and increased leverage are major concerns. Additionally, the stock's bearish technical indicators and negative valuation metrics further weigh down the score. Improvement in operational efficiency and financial management is crucial for enhancing the company's outlook.

Positive Factors

Cash Flow Improvement

Positive operating cash flow indicates better cash management and potential for financial recovery, providing a buffer against profitability challenges.

Diversified Revenue Streams

A multi-faceted revenue model with diverse streams helps mitigate risks associated with reliance on a single income source, supporting long-term stability.

Liquidity Cushion

Adequate liquidity provides a safety net for the company to manage short-term obligations and invest in growth opportunities despite financial challenges.

Negative Factors

Declining Revenue

A significant decline in revenue growth indicates potential market share loss and challenges in sustaining business operations, impacting long-term viability.

Negative Income Margins

Negative income margins reflect operational inefficiencies and cost management issues, which can hinder profitability and growth prospects over time.

Increased Leverage

Higher leverage increases financial risk and limits flexibility, potentially impacting the company's ability to invest in growth and weather economic downturns.

LIGUA, Inc. Business Overview & Revenue Model

Company Description

Ligua Inc., a consultancy company, engages in the provision of management support services in the healthcare industry. It operates through two segments: Orthopedic Clinic Solutions Business and Financial Services Business. The company offers orthopedic clinic software solutions comprising Ligoo POS & CRM, a patient information management system for osteopathic clinics; and ReceONE is a receipt calculation system used when submitting a medical expenses payment application to a health insurance association. It also provides orthopedic clinic equipment/consumables, such as EMS-indepth-, an electrical muscle stimulation device that exercises muscles by applying electrical stimulation to the body from the outside; Thomson bed, a hydraulic-electric treatment table, designed to treat pain caused by distortion of the pelvis and spine; Inject Energy, a low-frequency treatment device, used to reduce pain and improve muscle atrophy by stimulating the deep parts of the body; Dr.Supporter, a general medical device that uses Integrated Functional Mineral Crystal technology, that promotes blood circulation, recovers from fatigue, relieves muscle fatigue and stiffness, relieves neuralgia, lower back pain, muscle pain, and supports the core; and teaching materials and technical DVDs for treatment methods. In addition, the company educational training consulting services, including training programs and online customer attraction consulting based on the characteristics and guidelines of the orthopedic clinic industry; and medical expenses billing agency services. Further, it is involved in the insurance agency and financial instruments intermediary activities, as well as provision of financial consulting, including mergers and acquisitions mediation, to general business companies. The company was incorporated in 2004 and is headquartered in Osaka, Japan.

How the Company Makes Money

LIGUA, Inc. generates revenue primarily through a subscription-based model for its software products, allowing businesses to access its language processing tools on a monthly or annual basis. Additional revenue streams include one-time licensing fees for enterprise clients, consulting services for implementation and integration, and partnerships with other technology firms that enhance its product offerings. Significant partnerships with leading companies in the tech and telecommunications sectors bolster LIGUA's market presence and contribute to additional earnings through collaborative projects and shared revenue opportunities.

LIGUA, Inc. Financial Statement Overview

Summary

LIGUA, Inc. is facing profitability challenges with declining revenue and negative income margins. The balance sheet shows increased leverage, which could pose financial risks if not managed properly. On a positive note, cash flow from operations has improved, suggesting potential for recovery if profitability issues are addressed.

Income Statement

LIGUA, Inc. has experienced fluctuating revenue with a recent decline from 2024 to 2025. The gross profit margin has decreased, indicating potential cost management issues. The company has reported negative net income in 2025, leading to a negative net profit margin, which is concerning for profitability. EBIT and EBITDA margins have also turned negative, reflecting operational challenges.

Balance Sheet

The debt-to-equity ratio has increased, indicating higher leverage and potential financial risk. Stockholders' equity has decreased significantly, impacting the equity ratio negatively. However, the company has maintained a reasonable level of cash and short-term investments, which provides some liquidity cushion.

Cash Flow

Operating cash flow has improved in 2025, turning positive, which is a positive sign for cash generation. Free cash flow has also improved significantly, indicating better cash management. However, the free cash flow to net income ratio is skewed due to negative net income, highlighting profitability concerns.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	2.74B	2.87B	3.43B	2.84B	3.20B	2.69B
Gross Profit	1.65B	1.71B	1.88B	1.22B	1.63B	1.44B
EBITDA	-58.29M	-72.23M	302.25M	-620.08M	329.90M	332.90M
Net Income	-319.39M	-301.00M	104.08M	-774.47M	72.41M	157.24M
Balance Sheet
Total Assets	2.91B	3.14B	3.87B	3.37B	3.28B	3.32B
Cash, Cash Equivalents and Short-Term Investments	1.18B	1.35B	1.33B	1.17B	1.38B	1.93B
Total Debt	1.93B	2.10B	2.39B	2.26B	1.51B	1.67B
Total Liabilities	2.65B	2.82B	3.26B	3.02B	2.14B	2.26B
Stockholders Equity	254.38M	319.81M	604.90M	353.17M	1.14B	1.06B
Cash Flow
Free Cash Flow	0.00	146.47M	-19.75M	-467.67M	-215.59M	-286.36M
Operating Cash Flow	0.00	163.38M	2.83M	-328.22M	80.06M	207.19M
Investing Cash Flow	0.00	147.72M	10.78M	-603.71M	-474.61M	-495.69M
Financing Cash Flow	0.00	-290.02M	137.19M	719.85M	-154.13M	1.27B

LIGUA, Inc. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 920.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Negative

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:7090, the sentiment is Neutral. The current price of 920 is above the 20-day moving average (MA) of 917.45, below the 50-day MA of 966.44, and below the 200-day MA of 1017.91, indicating a neutral trend. The MACD of -2.51 indicates Negative momentum. The RSI at 55.48 is Neutral, neither overbought nor oversold. The STOCH value of 95.46 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:7090.

LIGUA, Inc. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
7980	75 Outperform	¥5.65B	9.94	―	1.93%	4.41%	-16.07%
7813	69 Neutral	¥2.79B	18.86	―	2.21%	20.58%	221.52%
7743	67 Neutral	¥17.65B	12.83	―	2.65%	0.81%	-26.76%
7782	67 Neutral	¥3.14B	9.80	―	2.23%	12.03%	18.72%
7702	54 Neutral	¥10.97B	70.21	―	3.85%	0.38%	―
Sector *	51 Neutral	$7.86B	-0.30	-43.30%	2.27%	22.53%	-2.21%
7090	44 Neutral	¥1.53B	-5.21	―	―	-20.62%	-377.66%