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Nikon Corp. (JP:7731)
:7731
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Nikon (7731) AI Stock Analysis

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JP:7731

Nikon

(7731)

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Neutral 44 (OpenAI - 5.2)
Rating:44Neutral
Price Target:
¥1,941.00
▼(-13.62% Downside)
Action:Reiterated
Date:08/09/26
The score is held down primarily by weak financial performance: the business has swung to operating and net losses and free cash flow remains negative/volatile, despite a strong TTM revenue rebound. Technical indicators also lean bearish with price below key short-to-medium moving averages and a negative MACD. Valuation is mixed—dividend yield offers some support, but the negative P/E underscores the current loss-making risk.
Positive Factors
Stable gross margins (~41%)
Sustained ~41% gross margins indicate the core product economics and pricing power remain intact across camera, lens and industrial optics lines. That margin base supports long-term profitability recovery if operating costs and mix normalize, underpinning durable product-level competitiveness.
Negative Factors
Operating and net losses
A current operating and sizable net loss is a structural concern: it erodes retained earnings and restricts reinvestment capacity. Persistent losses can force cost cuts or asset sales, undermine long-term R&D and product investment, and raise execution risk across Nikon’s product cycles.
Read all positive and negative factors
Positive Factors
Negative Factors
Stable gross margins (~41%)
Sustained ~41% gross margins indicate the core product economics and pricing power remain intact across camera, lens and industrial optics lines. That margin base supports long-term profitability recovery if operating costs and mix normalize, underpinning durable product-level competitiveness.
Read all positive factors

Nikon (7731) vs. iShares MSCI Japan ETF (EWJ)

Nikon Business Overview & Revenue Model

Company Description
Nikon Corporation (7731) is a Japan-based manufacturer focused on imaging and precision optics. The company designs and sells cameras and interchangeable lenses under the Nikon brand, and provides optical and measurement-related products and syste...
How the Company Makes Money
Nikon primarily makes money by manufacturing and selling hardware, along with related accessories and services, across consumer imaging and industrial/precision domains. A major revenue stream comes from its Imaging business, where it sells interc...

Nikon Earnings Call Summary

Earnings Call Date:May 08, 2025
(Q4-2025)
|
% Change Since: |
Next Earnings Date:Nov 05, 2026
Earnings Call Sentiment Neutral
The earnings call presented a mixed picture, with some growth in imaging products and digital manufacturing, but significant challenges in semiconductor-related business and profitability due to one-time costs and strategic investments. The outlook anticipates improved profitability, but current performance fell short of expectations.
Positive Updates
Revenue Growth in Imaging Products and Healthcare
Revenue from imaging products increased by ¥15.6 billion, reaching ¥295.3 billion, driven by strong demand in China and new wireless cameras. Healthcare also saw growth, with strong performance in eye care solutions.
Negative Updates
Decline in Semiconductor-Related Business
Sales in the semiconductor lithography system declined, leading to a ¥17.4 billion drop in overall precision equipment business revenue.
Read all updates
Q4-2025 Updates
Negative
Revenue Growth in Imaging Products and Healthcare
Revenue from imaging products increased by ¥15.6 billion, reaching ¥295.3 billion, driven by strong demand in China and new wireless cameras. Healthcare also saw growth, with strong performance in eye care solutions.
Read all positive updates
Company Guidance
During the call, Nikon provided guidance for the fiscal year 2026, projecting revenue of ¥710 billion, operating profit of ¥36 billion, and profit attributable to owners of the parent of ¥30 billion. The company anticipates a significant ¥33.6 billion increase in operating profit due to improved profitability, the absence of ¥27.2 billion in one-time costs from the previous year, and gains from sales of idle assets. However, a projected ¥10 billion negative impact on operating profit due to U.S. tariffs is not included in the forecast. Nikon plans to maintain the dividend at ¥50 per share, the same as last year, and anticipates a shareholder return ratio of 54.8% for the current fiscal year. The company aims to increase its market presence in areas like digital manufacturing, with expectations of a revenue increase in the segment by ¥9.7 billion to ¥33 billion, driven by growth in large format metal 3D printers. Additionally, Nikon plans to streamline operations in the semiconductor lithography business to achieve stable profits in future years.

Nikon Financial Statement Overview

Summary
Despite a sharp TTM revenue rebound (~+89.5%), profitability has deteriorated to an operating loss and sizable net loss, a clear reversal from 2022–2024. The balance sheet remains reasonably resilient (debt ~0.37x equity), but negative ROE and higher debt versus prior years add pressure. Cash flow is mixed with positive operating cash flow in TTM but negative and volatile free cash flow, keeping financial quality weak overall.
Income Statement
34
Negative
Balance Sheet
63
Positive
Cash Flow
38
Negative
BreakdownTTMMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
Income Statement
Total Revenue683.22B677.16B715.28B717.25B628.11B539.61B
Gross Profit274.61B255.30B293.77B296.23B277.73B225.97B
EBITDA-58.94B-55.91B51.67B81.76B88.19B83.31B
Net Income-94.27B-86.09B6.12B32.57B44.94B42.68B
Balance Sheet
Total Assets1.10T1.08T1.11T1.15T1.05T1.04T
Cash, Cash Equivalents and Short-Term Investments157.06B158.04B163.59B206.64B211.34B370.28B
Total Debt219.42B219.96B206.54B184.10B158.10B153.10B
Total Liabilities502.37B486.81B471.29B462.02B431.92B439.60B
Stockholders Equity593.36B586.78B637.98B683.79B614.97B597.68B
Cash Flow
Free Cash Flow-24.36B-40.98B-3.90B-8.45B-23.12B13.37B
Operating Cash Flow11.69B-4.44B48.26B30.77B15.00M31.35B
Investing Cash Flow-14.78B-12.60B-69.99B-49.28B-112.15B-385.00M
Financing Cash Flow-17.53B858.00M-19.81B-1.07B-56.21B-26.15B

Nikon Peers Comparison

Overall Rating
UnderperformOutperform
Sector (61)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
84
Outperform
¥239.64B19.934.08%-4.54%-15.36%
73
Outperform
¥552.34B23.605.11%2.16%0.70%94.85%
64
Neutral
¥109.95B62.934.18%4.15%-73.12%
61
Neutral
$18.38B12.79-2.54%3.03%1.52%-15.83%
44
Neutral
¥596.73B-7.30-14.01%1.78%-5.33%-1578.64%
* Consumer Cyclical Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
JP:7731
Nikon
2,001.50
634.25
46.39%
JP:7951
Yamaha
1,377.00
415.03
43.14%
JP:7740
Tamron Co., Ltd.
1,447.00
552.38
61.75%
JP:7944
Roland Corporation
4,285.00
1,202.03
38.99%

Nikon Corporate Events

Nikon Lifts Profit Outlook as Mixed Segment Performance Tempers Revenue Guidance
Aug 6, 2026
Nikon reported first-quarter consolidated results under IFRS showing modest revenue growth to ¥164.1 billion and a small operating loss, while slightly lifting its full-year operating profit forecast to ¥11 billion despite trimming reven...
Nikon Posts Higher Revenue but Weak Profit as It Cuts Dividend Outlook
Aug 6, 2026
Nikon reported a 3.8% year-on-year rise in revenue to ¥164.2 billion for the quarter ended June 30, 2026, but remained in an operating loss of ¥997 million amid sharply lower profit attributable to owners of the parent at ¥1.3 billi...
Nikon Completes Treasury Stock Disposal for Performance-Based Remuneration
Jun 17, 2026
Nikon Corporation has completed the payment procedures for a disposal of treasury stock used as performance-based stock remuneration, following a resolution by its Board of Directors in May 2026. The transaction involved disposing of 7,686 shares ...
Nikon Overhauls Director Stock Compensation to Align With New Strategy
May 18, 2026
Nikon has approved a proposal to revise its stock compensation system for directors who are not Audit and Supervisory Committee members, aligning incentives with a new medium-term management plan. The move adjusts restricted stock and performance ...
Nikon to Dispose of Treasury Stock for Performance-Based Executive Remuneration
May 18, 2026
Nikon has approved the disposal of 7,686 shares of its treasury stock, valued at approximately ¥17.4 million, to be used as performance-based stock remuneration for one director and 15 officers. The transaction, scheduled for June 17, 2026, i...
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.Date of analysis: Aug 09, 2026