Living Platform Ltd. (7091) AI Stock Analysis

• Market Cap: ¥5.52B
• Dividend Yield: N/A
• Average Volume (3M): 5.56K
• Price to Earnings (P/E): 11.4
• Beta (1Y): 0.22
• Revenue Growth: 16.12%
• EPS Growth: 107.25%
• Country: JP
• Employees: 1,171
• Sector: Healthcare
• Sector Strength: 45
• Industry: Medical - Care Facilities
• EPS (TTM): N/A
• Shares Outstanding: 4,479,942
• 10 Day Avg. Volume: 9,740
• 30 Day Avg. Volume: 5,560
• PEG Ratio: 0.14
• Price to Book (P/B): 2.29
• Price to Sales (P/S): 0.24
• P/FCF Ratio: 57.77
• 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: 71 Outperform
• Price Target: ¥1,261.00 ▲(19.19% Upside)
• Action: Reiterated Date: 02/13/26
• Date: Action: Reiterated 02/13/26

The score is driven primarily by solid financial performance (strong growth and improving margins) tempered by high leverage and declining free cash flow. Technicals are supportive with a strong uptrend, but overbought indicators add near-term risk. Valuation is moderately supportive with a P/E of 12.88, while dividend yield data is unavailable.

Positive Factors

Revenue Growth

A 15.25% year-over-year revenue increase reflects durable top-line momentum that supports capacity to invest in operations and scale. Sustained revenue growth over multiple quarters improves resilience to cyclical dips and underpins medium-term expansion and service penetration.

Improving Profitability

Rising net and operating margins signal improving cost control and operational efficiency. Margin expansion enhances cash generation potential and ROE sustainably, allowing reinvestment or deleveraging and supporting durable earnings power over the next several quarters.

Cash Generation vs. Earnings

Operating cash flow materially exceeds net income indicating quality earnings and solid cash conversion. Reliable operating cash supports working capital, service delivery and capital expenditure needs, providing financial flexibility despite capital intensity of care facilities.

Negative Factors

High Leverage

A low equity ratio and elevated leverage increase financial risk, limiting flexibility for new investments or cushioning against revenue shocks. Over a 2–6 month horizon, high debt servicing can constrain strategic moves and raises refinancing and interest-rate exposure.

Declining Free Cash Flow

Significant FCF decline reduces liquidity after capital expenditures and can limit the firm's ability to deleverage or fund growth without external financing. Persistently weaker FCF growth heightens dependency on debt or equity raises, affecting long-term financial sustainability.

EBIT Volatility

Volatile EBIT suggests uneven operating performance or sensitivity to cost and occupancy drivers in care facilities. Such volatility complicates forecasting, may pressure margins in lean periods, and raises execution risk for sustaining recent profitability gains over coming quarters.

Living Platform Ltd. Business Overview & Revenue Model

Company Description

Living Platform,Ltd. engages in nursing care, childcare, and disability support businesses. The company was incorporated in 2011 and is headquartered in Sapporo, Japan.

How the Company Makes Money

Living Platform Ltd. generates revenue through multiple streams. Primarily, the company sells smart home products and energy-efficient appliances directly to consumers and through retail partnerships. Additionally, it offers subscription-based services for its smart home ecosystem, providing ongoing support, software updates, and access to premium features. The company also engages in strategic partnerships with urban developers and local governments to implement large-scale sustainable community projects, earning revenue through project management fees and consulting services. Furthermore, Living Platform Ltd. benefits from government incentives for green technology adoption, which can enhance its profit margins and overall financial performance.

Living Platform Ltd. Financial Statement Overview

Summary

Strong revenue growth (+15.25% YoY) and improving profitability (net margin up to 1.9% with better EBIT/EBITDA margins) support the score. Offsetting this are meaningful balance-sheet leverage risks (low 16.9% equity ratio, high debt-to-equity) and weaker cash quality due to a significant decline in free cash flow despite solid operating cash conversion.

Income Statement

Living Platform Ltd. has demonstrated strong revenue growth, with a 15.25% increase from 2024 to 2025. The gross profit margin stands at 10.1%, which is stable for the industry. The net profit margin improved significantly to 1.9% in 2025, up from 1.1% in 2024, indicating enhanced profitability. EBIT and EBITDA margins have also improved, showcasing operational efficiency improvements. However, past volatility in EBIT indicates some operational challenges.

Balance Sheet

The company's debt-to-equity ratio is relatively high, suggesting high leverage, which could be a potential risk. Return on equity (ROE) improved to 17.8% in 2025, reflecting better profitability and efficient use of equity. The equity ratio remains relatively low at 16.9%, indicating a significant reliance on debt financing. Overall, while the company shows strong returns on equity, its high leverage poses a risk.

Cash Flow

The free cash flow has decreased significantly, posing a concern. The operating cash flow to net income ratio is favorable at 1.67, indicating strong cash generation relative to net income. However, the free cash flow to net income ratio has declined, highlighting challenges in maintaining cash reserves after capital expenditures. Despite positive operating cash flows, the decline in free cash flow growth suggests potential liquidity constraints.

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	19.99B	19.20B	16.66B	13.69B	11.63B	9.13B
Gross Profit	2.10B	1.94B	1.45B	1.28B	1.33B	968.51M
EBITDA	932.24M	885.74M	791.08M	655.19M	1.02B	469.75M
Net Income	407.37M	365.59M	189.35M	91.70M	407.96M	56.90M
Balance Sheet
Total Assets	12.47B	12.12B	11.19B	11.41B	10.87B	8.95B
Cash, Cash Equivalents and Short-Term Investments	1.25B	1.59B	1.13B	1.88B	1.75B	1.59B
Total Debt	6.35B	6.54B	5.98B	6.98B	6.84B	5.60B
Total Liabilities	10.33B	10.06B	9.53B	9.94B	9.52B	7.82B
Stockholders Equity	2.14B	2.05B	1.66B	1.47B	1.35B	1.13B
Cash Flow
Free Cash Flow	0.00	81.26M	878.33M	-770.82M	-726.71M	-1.38B
Operating Cash Flow	0.00	612.28M	1.51B	93.00M	443.61M	255.41M
Investing Cash Flow	0.00	-722.06M	-1.26B	-15.55M	-498.01M	-1.96B
Financing Cash Flow	0.00	574.58M	-1.00B	53.24M	217.58M	1.73B

Living Platform Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 1058.00
• 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:7091, the sentiment is Positive. The current price of 1058 is below the 20-day moving average (MA) of 1206.85, below the 50-day MA of 1145.18, and above the 200-day MA of 1003.56, indicating a bullish trend. The MACD of 7.04 indicates Positive momentum. The RSI at 59.58 is Neutral, neither overbought nor oversold. The STOCH value of 71.28 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:7091.

Living Platform Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
9220	81 Outperform	¥3.00B	6.24	―	2.82%	4.82%	9.78%
2425	75 Outperform	¥3.03B	13.13	―	2.56%	-3.06%	-38.56%
2435	72 Outperform	¥2.40B	4.64	―	4.76%	1.84%	92.34%
7091	71 Outperform	¥5.52B	11.44	―	―	16.12%	107.25%
7133	64 Neutral	¥7.82B	13.42	―	1.80%	18.58%	-6.30%
2373	60 Neutral	¥5.89B	15.40	―	4.07%	6.08%	38.00%
Sector *	51 Neutral	$7.86B	-0.30	-43.30%	2.27%	22.53%	-2.21%

Living Platform Ltd. Corporate Events

Living Platform Outlines Q3 FY2026 Results and Growth Initiatives

Living Platform, Ltd. has released its results briefing materials for the third quarter of the fiscal year ending March 31, 2026, outlining consolidated financial results and progress toward its FY26.3 plan. The document also highlights key drivers behind plan achievement, upcoming initiatives to accelerate growth, and a review of operations, signaling a structured approach to performance management and future expansion.

The most recent analyst rating on (JP:7091) stock is a Hold with a Yen1326.00 price target. To see the full list of analyst forecasts on Living Platform Ltd. stock, see the JP:7091 Stock Forecast page.

Living Platform Lifts Profit and Initiates Dividend as Balance Sheet Strengthens

Living Platform posted strong results for the nine months to December 31, 2025, with net sales rising 15.6% to ¥16.4 billion and operating profit nearly doubling to ¥445 million, while profit attributable to owners of parent jumped 72.8% to ¥275 million. The company’s equity ratio improved to 17.7% and net assets rose to ¥2.36 billion, underscoring a gradual reinforcement of its balance sheet.

Earnings per share climbed to ¥61.50, reflecting improved profitability and modest share issuance, and comprehensive income also increased sharply year on year. Despite this solid performance, the firm kept its full-year forecast modest, projecting double-digit sales growth but a year-on-year decline in full-year profit attributable to owners, while signaling a shift toward shareholder returns with a planned ¥5 year-end dividend after paying nothing in the prior year.

The decision to initiate a dividend suggests management’s growing confidence in cash flow stability and may broaden the company’s appeal among income-focused investors. With no changes in consolidation scope or accounting policies, the latest figures offer a clean read on underlying operations, positioning Living Platform as a steadily expanding player in Japan’s care and living support market.

The most recent analyst rating on (JP:7091) stock is a Hold with a Yen1326.00 price target. To see the full list of analyst forecasts on Living Platform Ltd. stock, see the JP:7091 Stock Forecast page.