Nagaileben Co., Ltd. (7447) AI Stock Analysis

• Market Cap: ¥53.49B
• Dividend Yield: 5.17%
• Average Volume (3M): 84.53K
• Price to Earnings (P/E): 22.2
• Beta (1Y): 0.58
• Revenue Growth: 3.48%
• EPS Growth: -6.35%
• Country: JP
• Employees: 500
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Apparel - Manufacturers
• EPS (TTM): 10.42
• Shares Outstanding: 30,736,000
• 10 Day Avg. Volume: 86,860
• 30 Day Avg. Volume: 84,533
• PEG Ratio: -3.92
• Price to Book (P/B): 1.52
• Price to Sales (P/S): 3.70
• P/FCF Ratio: 33.28
• 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: ¥2,031.00 ▲(12.21% Upside)

Score is driven primarily by strong financial resilience (debt-free balance sheet) and still-solid profitability, partially offset by weakening revenue momentum and inconsistent cash-flow conversion. Technical signals are soft/neutral, while valuation is supported by a high dividend yield but constrained by a mid-to-higher P/E.

Positive Factors

Debt-Free Balance Sheet

A debt-free balance sheet provides financial flexibility and low solvency risk, allowing the company to navigate economic fluctuations effectively.

Shareholder Returns

Active share repurchases and dividend payouts reflect a strong commitment to enhancing shareholder value and optimizing capital structure.

Profitability

Strong profitability with healthy margins indicates solid earnings power, supporting sustainable operations and potential for reinvestment.

Negative Factors

Revenue Decline

A sharp decline in revenue suggests potential demand pressure or market challenges, impacting long-term growth prospects.

Cash Flow Volatility

Inconsistent cash flow conversion and recent declines in free cash flow growth could strain financial flexibility and investment capacity.

Profit Decline

Significant declines in profitability metrics indicate challenges in maintaining operational efficiency and could pressure future earnings.

Nagaileben Co., Ltd. Business Overview & Revenue Model

Company Description

Nagaileben Co., Ltd. is a Japanese company primarily engaged in the manufacturing and sale of medical and healthcare wear. The company produces uniforms and clothing items for healthcare professionals, including doctors, nurses, and other medical staff. Known for its high-quality materials and innovative designs, Nagaileben is a leader in the healthcare apparel sector in Japan.

How the Company Makes Money

Nagaileben Co., Ltd. generates revenue through the design, manufacture, and sale of healthcare and medical wear. Its key revenue streams include direct sales to hospitals, clinics, and other medical institutions, as well as partnerships with distributors and retailers who sell their products. The company focuses on product differentiation through the use of advanced materials and functional designs that cater to the specific needs of healthcare professionals, which in turn helps to maintain a competitive edge and secure long-term contracts with medical institutions. Additionally, Nagaileben may also engage in licensing agreements or collaborations with other companies to expand its product offerings and market reach.

Nagaileben Co., Ltd. Financial Statement Overview

Summary

Overall financial profile is resilient: a debt-free, very conservative balance sheet supports low solvency risk (strongest factor). Profitability remains solid, but revenue momentum has weakened with a sharp latest-period decline, and cash flow conversion has been inconsistent with a recent drop in free cash flow growth.

Income Statement

Profitability is strong, with consistently healthy gross and net margins across the period, but momentum has weakened. Revenue has been flat-to-down in recent years and the latest annual period shows an unusually sharp revenue decline alongside softer margins versus prior years, indicating potential demand pressure or normalization after stronger periods. Overall: solid earnings power, but top-line trajectory is a clear near-term concern.

Balance Sheet

The balance sheet is very conservative with zero debt and a large equity base relative to assets, providing meaningful financial flexibility and low solvency risk. Returns on equity remain positive but are moderate and have drifted down from earlier years, suggesting profitability is not fully translating into high shareholder returns despite the strong capital position.

Cash Flow

Cash generation is positive with free cash flow remaining solid and generally tracking net income reasonably well, but cash conversion is inconsistent. In several years, operating cash flow covered net income by less than 1x, and the most recent period shows a steep drop in free cash flow growth, signaling volatility in working capital and/or investment spending that could pressure cash generation if earnings soften further.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	16.98B	16.98B	16.41B	17.18B	17.75B	17.56B
Gross Profit	6.71B	6.57B	7.03B	7.55B	7.88B	8.06B
EBITDA	3.96B	3.99B	4.27B	4.88B	5.31B	5.53B
Net Income	2.57B	2.57B	2.82B	3.23B	3.78B	3.65B
Balance Sheet
Total Assets	44.69B	44.69B	46.73B	47.38B	47.35B	46.43B
Cash, Cash Equivalents and Short-Term Investments	24.25B	24.25B	26.35B	27.16B	28.56B	27.88B
Total Debt	0.00	0.00	0.00	0.00	0.00	0.00
Total Liabilities	3.37B	3.37B	4.03B	4.16B	5.09B	4.40B
Stockholders Equity	41.32B	41.32B	42.70B	43.21B	42.26B	42.03B
Cash Flow
Free Cash Flow	-368.00M	1.89B	2.12B	1.53B	3.33B	4.20B
Operating Cash Flow	-231.00M	2.18B	2.29B	1.81B	3.44B	4.45B
Investing Cash Flow	2.33B	1.11B	-1.77B	3.42B	-471.43M	-3.26B
Financing Cash Flow	-2.88B	-3.89B	-2.93B	-2.94B	-3.20B	-1.97B

Nagaileben Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 1810.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:7447, the sentiment is Negative. The current price of 1810 is below the 20-day moving average (MA) of 1822.50, below the 50-day MA of 1855.52, and below the 200-day MA of 1939.00, indicating a bearish trend. The MACD of -18.56 indicates Positive momentum. The RSI at 40.20 is Neutral, neither overbought nor oversold. The STOCH value of 17.12 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:7447.

Nagaileben Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3580	79 Outperform	¥33.24B	23.27	―	3.23%	6.98%	-42.05%
3104	75 Outperform	¥95.52B	19.12	―	1.79%	10.76%	54.82%
3201	74 Outperform	¥114.32B	14.07	―	2.66%	7.56%	-17.12%
3109	72 Outperform	¥13.39B	14.40	―	4.80%	4.49%	26.84%
7447	71 Outperform	¥53.49B	22.21	―	5.17%	3.48%	-6.35%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
3529	57 Neutral	¥18.46B	-9.82	―	―	4.15%	-289.87%

Nagaileben Co., Ltd. Corporate Events

Nagaileben Completes Treasury Share Disposal for Director Restricted Stock Compensation

Nagaileben Co., Ltd. has completed the payment procedures for a previously approved disposal of treasury shares to be used as restricted share-based remuneration for its directors, implementing a resolution passed by its Board of Directors on December 12, 2025. The transaction involves the disposal of 17,699 common shares at ¥1,873 per share, for a total of ¥33,150,227, allocated to six directors who are not Audit & Supervisory Committee members, underscoring the company’s continued use of equity-based compensation to align management interests with shareholders and reinforce its governance and incentive structure.

The most recent analyst rating on (JP:7447) stock is a Buy with a Yen2031.00 price target. To see the full list of analyst forecasts on Nagaileben Co., Ltd. stock, see the JP:7447 Stock Forecast page.

Nagaileben Nearly Maxes Out ¥1 Billion Share Buyback Authorization

Nagaileben Co., Ltd. has completed a share repurchase program authorized by its board of directors on November 12, 2025, under provisions of the Companies Act, acquiring 387,500 of its own common shares via market purchases on the Tokyo Stock Exchange between December 1 and December 26, 2025, at a total cost of ¥736,575,900. As a result, cumulative buybacks under this resolution now total 528,000 shares for ¥999,991,400, essentially reaching the ¥1.0 billion ceiling and signaling management’s active use of share repurchases to optimize capital structure and enhance shareholder value within the authorized 600,000-share limit.

Nagaileben Posts Weaker Q1 but Keeps Outlook for FY2026 Growth and Normalized Dividend

For the three months ended November 30, 2025, Nagaileben reported a 9.0% year-on-year decline in net sales to ¥2,920 million and a sharper drop in profitability, with operating profit down 28.8% to ¥412 million and profit attributable to owners of parent down 23.2% to ¥317 million, while total assets and equity also decreased slightly but the equity ratio remained above 90%. The company kept its previous guidance unchanged, forecasting a recovery for the fiscal year ending August 31, 2026, with net sales expected to grow 6.0% to ¥18,000 million and profit attributable to owners of parent to rise 12.7% to ¥2,900 million, alongside a planned reduction in the annual dividend to ¥60 per share following the inclusion of a one-off commemorative dividend in the prior year, signaling a normalization of shareholder returns and expectations of moderate earnings growth despite the weak first quarter.

Nagaileben Co., Ltd. Announces Disposal of Treasury Shares for Director Remuneration

Nagaileben Co., Ltd. has announced a decision to dispose of 17,699 treasury shares as part of a restricted share-based remuneration plan for its directors. This move is intended to align the interests of directors with shareholders by linking their compensation to the company’s stock performance, thereby incentivizing them to enhance corporate value. The disposal will result in a minimal dilution of 0.06% of the total issued shares, which the company considers reasonable for achieving the plan’s objectives.

Nagaileben Co., Ltd. Advances Share Buyback Plan

Nagaileben Co., Ltd. has announced the ongoing acquisition of its own shares, with 140,500 shares acquired at a cost of ¥263,415,500. This move is part of a larger plan approved by the Board of Directors to acquire up to 600,000 shares, aiming to enhance shareholder value and optimize capital structure.

Nagaileben Co., Ltd. Announces Share Buyback to Enhance Shareholder Value

Nagaileben Co., Ltd. has announced a strategic decision to acquire up to 600,000 of its own shares, representing 1.97% of its total issued shares, with a budget of up to ¥1.0 billion. This move is aimed at implementing a flexible capital policy to adapt to future business environment changes and enhance shareholder value, reflecting the company’s ongoing commitment to shareholder returns.

Nagaileben Announces Treasury Shares Cancellation and Reserve Reversal

Nagaileben Co., Ltd. announced the cancellation of 5,000,000 treasury shares, which constitutes 14% of its outstanding shares, and a reversal of its general reserve to facilitate this cancellation. This strategic move, scheduled for November 28, 2025, is an accounting transfer within the net assets section and will not impact the company’s profitability, maintaining its financial stability.