KIMURATAN Corporation (8107) AI Stock Analysis

• Market Cap: ¥9.91B
• Dividend Yield: N/A
• Average Volume (3M): 429.39K
• Price to Earnings (P/E): ―
• Beta (1Y): 0.97
• Revenue Growth: 90.06%
• EPS Growth: -98.03%
• Country: JP
• Employees: 20
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Apparel - Manufacturers
• EPS (TTM): -0.05
• Shares Outstanding: 275,393,920
• 10 Day Avg. Volume: 223,350
• 30 Day Avg. Volume: 429,393
• PEG Ratio: 1.60
• Price to Book (P/B): 10.65
• Price to Sales (P/S): 6.97
• P/FCF Ratio: 40.31
• 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: 46 Neutral
• Price Target: ¥34.00 ▲(9.68% Upside)
• Action: Reiterated Date: 02/14/26
• Date: Action: Reiterated 02/14/26

The score is held down primarily by weak financial performance (high leverage and ongoing profitability challenges). Technical indicators provide a moderate offset due to positive near-term momentum, while valuation remains a headwind because losses (negative P/E) and no dividend data reduce support.

Positive Factors

Improving free cash flow

Sustained positive free cash flow growth improves liquidity and funds operations, capex, or debt service without needing external equity. Over 2–6 months this enhances financial flexibility, enabling the firm to invest in product, working capital or deleverage while managing profitability recovery.

Recent top-line expansion

A near‑term ~42% revenue increase signals demand or successful go‑to‑market moves that can be scaled. If sustained, higher revenue improves fixed-cost absorption and offers a runway for margin recovery and market share gains in the apparel manufacturing niche over the medium term.

Operational margin recovery

Recent EBIT/EBITDA margin improvement suggests better cost control or higher-margin mix, which is structural if driven by efficiency or product changes. Improved operating profitability provides a pathway to earnings turnaround and supports deleveraging and reinvestment over coming quarters.

Negative Factors

High leverage

Significant leverage raises interest and refinancing risk and narrows strategic options. Over the medium term, high debt burdens can constrain investments, amplify earnings volatility from economic cycles, and require sustained cash generation to avoid distress or forced asset sales.

Ongoing unprofitability

Persistent negative net margins and negative returns reduce equity accumulation and limit ability to self‑fund growth. Even with improving operating metrics, until net profitability is restored the company remains reliant on cash reserves or external financing, increasing long‑term risk.

Revenue volatility and small scale

Volatile top‑line history and limited scale reduce pricing power and bargaining leverage with suppliers/retailers. With only 20 employees and uneven revenue, the company may face execution and diversification limits, making consistent margin expansion and market position harder to sustain.

KIMURATAN Corporation Business Overview & Revenue Model

Company Description

Kimuratan Corporation plans, produces, and sells baby and children's clothing in Japan. The company offers its products under the n.o.u.s, Love, Coeur a Coeur, Piccolo, Biquette Club, La Chaive, Lily ivory, dolcina, Bobson, and Biquette brands. It is also involved in the store management and childcare management operations. The company was founded in 1925 and is headquartered in Kobe, Japan.

How the Company Makes Money

KIMURATAN Corporation generates revenue primarily through the sale of its textile products, which include a variety of fabrics and finished garments. The company's revenue model is driven by multiple streams: the direct sale of textiles to clothing manufacturers, retail partnerships, and exports to international markets. Key revenue streams include bulk fabric sales to garment makers, custom orders for specialized textiles, and collaborations with fashion brands for exclusive fabric lines. Additionally, strategic partnerships with retailers and designers enhance KIMURATAN's market reach, allowing the company to tap into emerging fashion trends and consumer preferences, ultimately contributing to its earnings.

KIMURATAN Corporation Financial Statement Overview

Summary

Financial fundamentals remain weak: negative profitability and low equity strength are key drags (income statement score 45; balance sheet score 38). Cash flow is comparatively better (score 50) with improving free cash flow, but high leverage and negative return metrics keep overall financial quality pressured.

Income Statement

KIMURATAN Corporation has demonstrated mixed results. The gross profit margin is moderate, indicating some efficiency in production, but the net profit margin has been negative, reflecting ongoing profitability challenges. Revenue growth is volatile with a recent increase, yet historical declines suggest instability. The company has improved its EBIT and EBITDA margins recently, showing potential for operational recovery.

Balance Sheet

The company shows a high debt-to-equity ratio, indicating significant leverage which could pose financial risk. However, there has been an improvement in stockholders' equity, suggesting efforts to strengthen the financial base. The return on equity remains negative, showing profitability challenges. The equity ratio is low, highlighting reliance on liabilities over equity.

Cash Flow

KIMURATAN has shown positive free cash flow growth, which is a positive sign for liquidity. The operating cash flow to net income ratio indicates operational cash generation, but the free cash flow to net income ratio highlights ongoing profitability challenges. Cash flow management seems to be improving, providing some financial flexibility.

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	1.93B	1.76B	1.28B	3.55B	4.24B	4.71B
Gross Profit	679.00M	726.53M	548.46M	1.11B	1.80B	2.17B
EBITDA	358.25M	368.00M	365.56M	-618.57M	-819.40M	-373.12M
Net Income	-45.00M	-46.44M	40.73M	-1.13B	-892.90M	-416.27M
Balance Sheet
Total Assets	10.23B	10.09B	8.30B	7.63B	2.59B	3.47B
Cash, Cash Equivalents and Short-Term Investments	184.00M	204.00M	467.37M	55.76M	605.10M	505.63M
Total Debt	8.25B	8.12B	6.69B	6.69B	1.50B	1.80B
Total Liabilities	9.13B	8.94B	7.38B	7.46B	2.47B	2.47B
Stockholders Equity	1.10B	1.15B	921.34M	168.40M	119.72M	1.00B
Cash Flow
Free Cash Flow	0.00	304.00M	30.89M	-47.85M	-384.43M	-1.01B
Operating Cash Flow	0.00	330.67M	59.53M	-37.73M	-272.57M	-247.84M
Investing Cash Flow	0.00	-328.11M	-158.40M	-1.37B	647.57M	-570.31M
Financing Cash Flow	0.00	-265.00M	503.04M	991.09M	-276.70M	1.06B

KIMURATAN Corporation Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 31.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:8107, the sentiment is Positive. The current price of 31 is below the 20-day moving average (MA) of 35.00, below the 50-day MA of 33.24, and below the 200-day MA of 42.55, indicating a neutral trend. The MACD of 0.67 indicates Positive momentum. The RSI at 55.82 is Neutral, neither overbought nor oversold. The STOCH value of 26.39 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:8107.

KIMURATAN Corporation Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
9982	74 Outperform	¥18.38B	13.09	―	1.83%	7.83%	108.92%
3320	71 Outperform	¥10.65B	6.86	―	2.77%	-2.28%	36.25%
8118	68 Neutral	¥20.51B	29.40	―	1.99%	-3.60%	15.74%
8123	68 Neutral	¥2.77B	7.88	―	3.56%	2.89%	35.17%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
8107	46 Neutral	¥9.91B	-130.77	―	―	90.06%	-98.03%