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Three F Co., Ltd. (JP:7544)
:7544
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Three F Co., Ltd.
(7544)
Select Model
Select Model
Rating:69Neutral
Price Target:
¥644.00
▲(13.58% Upside)
The score is primarily driven by improving financial performance (strong 2025 revenue jump, return to profitability, and no debt), balanced by structurally thin margins and a history of earnings/cash-flow volatility. Technically, the stock is in an uptrend but appears overbought, while valuation is supportive with a moderate P/E and a ~2% dividend yield.
Three F Co., Ltd. (7544) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥4.39B
Dividend Yield2.18%
Average Volume (3M)6.30K
Price to Earnings (P/E)10.8
Beta (1Y)0.42
Revenue GrowthN/A
EPS GrowthN/A
CountryJP
Employees114
SectorConsumer Defensive
Sector Strength42
IndustryGrocery Stores
Share Statistics
EPS (TTM)6.26
Shares Outstanding7,707,095
10 Day Avg. Volume4,580
30 Day Avg. Volume6,303
Financial Highlights & Ratios
PEG Ratio0.34
Price to Book (P/B)0.84
Price to Sales (P/S)0.23
P/FCF Ratio6.81
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
Three F Co., Ltd. Business Overview & Revenue Model
Company DescriptionThree F Co.,Ltd. engages in the management of convenience and franchise stores in Tokyo, Kanagawa, Chiba, and Saitama; Japan. The company was founded in 1979 and is headquartered in Yokohama, Japan.
How the Company Makes Money
Three F Co., Ltd. Financial Statement Overview
Summary
Revenue accelerated sharply in 2025 and profitability rebounded to positive net income, supported by generally positive free cash flow and a zero-debt balance sheet. Offsetting this, net margins remain thin (~2.1% in 2025) and results have been volatile with multiple recent loss years and uneven cash conversion.Income Statement
Revenue has improved over time, with a strong jump in 2025 (annual revenue growth of ~47% after modest growth in 2024). Profitability has also recovered meaningfully versus 2021–2023 losses, with 2025 returning to positive net income and stronger operating profit than prior years. However, net margins remain thin (about ~2.1% in 2025), and the business has shown earnings volatility with multiple loss years in the recent history.64
Positive
Balance Sheet
The balance sheet is conservatively positioned with no debt reported across all periods, which materially lowers financial risk. Equity has remained relatively stable and supports the asset base, and returns on equity turned positive again in 2024–2025. The main weakness is that shareholder returns have been inconsistent over the cycle, including negative returns during the loss years.78
Positive
Cash Flow
Cash generation is generally supportive: free cash flow is positive in most years and was strong in 2024 and 2025. Cash flow tracked earnings reasonably well in 2024–2025 (free cash flow close to net income), but the profile is volatile—2021 posted negative free cash flow, and 2023 operating cash flow was very weak, highlighting sensitivity to working-capital swings and/or uneven underlying cash conversion.67
Positive
| Breakdown | TTM | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 | Dec 2020 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 14.52B | 13.91B | 13.86B | 13.21B | 12.27B | 12.53B |
| Gross Profit | 11.48B | 11.09B | 10.83B | 10.19B | 9.71B | 9.79B |
| EBITDA | 1.32B | 1.05B | 940.00M | 128.00M | 287.00M | 230.00M |
| Net Income | 380.00M | 289.00M | 217.00M | -164.00M | -84.00M | -23.00M |
Balance Sheet | ||||||
| Total Assets | 5.49B | 5.11B | 4.99B | 4.35B | 4.88B | 5.07B |
| Cash, Cash Equivalents and Short-Term Investments | 4.34B | 4.16B | 4.08B | 3.41B | 3.84B | 3.76B |
| Total Debt | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Liabilities | 920.00M | 672.00M | 823.00M | 540.00M | 538.00M | 529.00M |
| Stockholders Equity | 4.06B | 3.85B | 3.64B | 3.49B | 3.73B | 3.90B |
Cash Flow | ||||||
| Free Cash Flow | 0.00 | 473.00M | 818.00M | 38.00M | 323.00M | -18.00M |
| Operating Cash Flow | 0.00 | 519.00M | 818.00M | 38.00M | 331.00M | 41.00M |
| Investing Cash Flow | 0.00 | -40.00M | 35.00M | 11.00M | 22.00M | -49.00M |
| Financing Cash Flow | 0.00 | -397.00M | -185.00M | -483.00M | -269.00M | -247.00M |
Three F Co., Ltd. Peers Comparison
UnderperformOutperform
Sector (62)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
79 Outperform | ¥2.56B | 14.52 | ― | 4.73% | 2.93% | -81.08% | |
75 Outperform | ¥4.56B | 11.33 | ― | 3.81% | 1.83% | -25.02% | |
73 Outperform | ¥12.41B | 8.03 | ― | 2.30% | 10.43% | 12.10% | |
69 Neutral | ¥4.39B | 10.80 | ― | 2.18% | ― | ― | |
62 Neutral | ¥4.08B | 35.10 | ― | 1.55% | 0.42% | 13.11% | |
62 Neutral | $20.33B | 14.63 | -3.31% | 3.23% | 1.93% | -12.26% | |
48 Neutral | ¥4.35B | 24.68 | ― | 0.67% | 5.74% | 14.35% |
* Consumer Defensive Sector Average
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Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.