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Koken Ltd. (JP:7963)
:7963
Japanese Market
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Koken Ltd. (7963) AI Stock Analysis

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JP:7963

Koken Ltd.

(7963)

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Neutral 62 (OpenAI - 5.2)
Rating:62Neutral
Price Target:
¥1,907.00
▲(2.75% Upside)
Action:Reiterated
Date:08/07/26
The score is held back primarily by weak and volatile cash generation in 2025 (negative free cash flow despite profitability). Offsetting this are improving revenue momentum and a stable, de-risking balance sheet, while valuation is attractive (low P/E with a decent dividend). Technicals are mixed, indicating neither strong upside momentum nor significant breakdown.
Positive Factors
Re-accelerating revenue growth
Revenue momentum re-accelerated in 2025 (+7.2% annually) and operating profitability improved (~10.7%). Sustained top-line growth with rising operating margin supports durable operating leverage, enhances the firm's ability to convert sales into lasting profits, and reduces dependence on one-off cost actions.
Negative Factors
Negative free cash flow in 2025
Operating cash flow collapsed to 136M and free cash flow swung to -232M in 2025 despite reported profitability. Persistent negative FCF constrains the company's ability to internally fund capex, dividends or strategic investments, increasing reliance on external financing and exposing long-term investment plans to funding risk.
Read all positive and negative factors
Positive Factors
Negative Factors
Re-accelerating revenue growth
Revenue momentum re-accelerated in 2025 (+7.2% annually) and operating profitability improved (~10.7%). Sustained top-line growth with rising operating margin supports durable operating leverage, enhances the firm's ability to convert sales into lasting profits, and reduces dependence on one-off cost actions.
Read all positive factors

Koken Ltd. (7963) vs. iShares MSCI Japan ETF (EWJ)

Koken Ltd. Business Overview & Revenue Model

Company Description
Koken Ltd., along with its subsidiaries, specializes in the production and sale of personal protective equipment for occupational use and products designed to enhance environmental quality throughout Japan. The company organizes its diverse operat...
How the Company Makes Money
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Koken Ltd. Financial Statement Overview

Summary
Income statement and balance sheet are solid (re-accelerating revenue growth in 2025 and improving leverage), but cash flow is a major weakness: 2025 operating cash flow fell sharply and free cash flow turned negative, raising earnings-quality and near-term flexibility concerns.
Income Statement
72
Positive
Balance Sheet
74
Positive
Cash Flow
38
Negative
BreakdownTTMDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue11.85B11.86B10.76B10.59B10.60B10.20B
Gross Profit5.29B5.38B4.92B4.84B4.99B4.65B
EBITDA1.49B1.70B1.49B1.51B1.80B1.88B
Net Income768.16M885.29M722.06M701.13M833.11M862.37M
Balance Sheet
Total Assets21.53B22.44B20.95B20.87B20.62B19.64B
Cash, Cash Equivalents and Short-Term Investments3.10B2.68B2.53B2.98B2.39B2.19B
Total Debt5.46B5.79B5.18B6.05B6.13B6.13B
Total Liabilities7.87B8.65B7.91B8.52B8.80B8.52B
Stockholders Equity13.65B13.80B13.04B12.35B11.82B11.11B
Cash Flow
Free Cash Flow0.00-232.16M445.38M886.94M451.74M417.31M
Operating Cash Flow0.00136.14M666.37M1.08B618.95M655.48M
Investing Cash Flow0.00-379.51M-98.81M-206.25M-184.20M147.58M
Financing Cash Flow0.00370.84M-1.05B-307.82M-291.98M-176.25M

Koken Ltd. Technical Analysis

Technical Analysis Sentiment
Negative
Last Price1856.00
Price Trends
50DMA
1767.22
Positive
100DMA
1839.97
Negative
200DMA
1850.84
Negative
Market Momentum
MACD
7.43
Positive
RSI
51.10
Neutral
STOCH
74.89
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:7963, the sentiment is Negative. The current price of 1856 is above the 20-day moving average (MA) of 1809.80, above the 50-day MA of 1767.22, and above the 200-day MA of 1850.84, indicating a neutral trend. The MACD of 7.43 indicates Positive momentum. The RSI at 51.10 is Neutral, neither overbought nor oversold. The STOCH value of 74.89 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:7963.

Koken Ltd. Peers Comparison

Overall Rating
UnderperformOutperform
Sector (55)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
78
Outperform
¥17.10B12.923.02%13.43%7.14%
78
Outperform
¥41.06B11.942.93%2.15%12.47%
70
Outperform
¥10.45B14.693.52%3.67%-30.85%
62
Neutral
¥8.90B11.571.89%6.09%-6.33%
55
Neutral
$6.65B3.83-15.92%6.20%10.91%7.18%
54
Neutral
¥22.70B-102.993.12%-6.64%67.08%
47
Neutral
¥140.05B285.710.33%3.73%0.78%-95.37%
* General Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
JP:7963
Koken Ltd.
1,799.00
150.58
9.13%
JP:6523
PHC Holdings Corp.
1,088.00
200.01
22.52%
JP:5187
Create Medic Co., Ltd.
1,130.00
183.80
19.42%
JP:6678
Techno Medica Co., Ltd.
2,037.00
180.23
9.71%
JP:6823
Rion Co., Ltd.
3,430.00
835.92
32.22%
JP:7600
Japan Medical Dynamic Marketing, Inc.
927.00
394.12
73.96%
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 07, 2026