KISOJI CO., LTD. (8160) AI Stock Analysis

• Market Cap: ¥71.70B
• Dividend Yield: 1.89%
• Average Volume (3M): 99.78K
• Price to Earnings (P/E): 18.0
• Beta (1Y): 0.32
• Revenue Growth: 1.49%
• EPS Growth: N/A
• Country: JP
• Employees: 1,309
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Restaurants
• EPS (TTM): -0.37
• Shares Outstanding: 28,543,888
• 10 Day Avg. Volume: 62,350
• 30 Day Avg. Volume: 99,783
• PEG Ratio: 0.03
• Price to Book (P/B): 1.98
• Price to Sales (P/S): 1.13
• P/FCF Ratio: -146.37
• 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: Hold
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 63 Neutral
• Price Target: ¥2,565.00 ▲(0.75% Upside)

KISOJI CO., LTD. demonstrates strong financial recovery with improved profitability and a stable balance sheet. However, technical indicators suggest bearish momentum, and cash flow management needs improvement. The stock's valuation is moderate, with a reasonable P/E ratio and dividend yield.

Positive Factors

Profitability Recovery

The company's improved margins and low leverage indicate a strong recovery in profitability, showcasing its ability to efficiently manage costs and leverage its assets, which is crucial for long-term financial health.

Revenue Growth

Consistent revenue growth reflects the company's ability to expand its market presence and attract more customers, which is vital for sustaining long-term business operations and competitiveness.

Low Leverage

A low debt-to-equity ratio suggests that the company is not heavily reliant on debt financing, providing it with greater financial flexibility and reducing risk in times of economic uncertainty.

Negative Factors

Cash Flow Management

Negative free cash flow and reduced cash generation can limit the company's ability to invest in growth opportunities and meet financial obligations, posing a risk to long-term sustainability.

Liquidity Concerns

While the company has a strong equity base, limited liquidity may restrict its ability to respond to unexpected financial challenges, impacting operational stability.

Modest EBITDA Margin

A modest EBITDA margin indicates limited operational efficiency, which could affect the company's ability to generate sufficient cash flow for reinvestment and growth, challenging long-term profitability.

KISOJI CO., LTD. Business Overview & Revenue Model

Company Description

Kisoji Co., Ltd. operates a chain of restaurants in Japan. As of May 31, 2022, it operated a total of 153 stores. The company was formerly known as Matsuba Co., Ltd. and changed its name to Kisoji Co., Ltd. in February 1974. Kisoji Co., Ltd. was incorporated in 1950 and is based in Nagoya, Japan.

How the Company Makes Money

KISOJI CO., LTD. generates revenue primarily through its restaurant operations, where it earns income from food and beverage sales. The company employs a revenue model that includes both dine-in services and takeout options, appealing to a wide range of customers. Key revenue streams include not only individual meal sales but also catering services for events and special occasions. Additionally, KISOJI may engage in partnerships with food suppliers and local farms to secure high-quality ingredients at competitive prices, thereby enhancing its profit margins. Seasonal promotions and loyalty programs also contribute to customer retention and increased sales, making them significant factors in the company's earnings strategy.

KISOJI CO., LTD. Financial Statement Overview

Summary

KISOJI CO., LTD. shows a strong recovery in profitability with improved margins and a stable balance sheet. However, cash flow management remains a concern, with negative free cash flow and reduced cash generation relative to net income.

Income Statement

KISOJI CO., LTD. has shown a strong recovery in its income statement over the past years. The gross profit margin has consistently improved, reaching 68.2% in 2025. The net profit margin rose significantly to 5.9% from 0.8% in 2024. Revenue growth has been steady, with a 0.46% increase in 2025 following a larger 15.34% growth in 2024. The company turned its EBIT from negative in 2023 to a positive margin of 5.1% in 2025. However, the EBITDA margin remains relatively modest at 7.65%. Overall, the company has exhibited strong turnaround capabilities in profitability.

Balance Sheet

The balance sheet of KISOJI CO., LTD. reflects moderate stability. The debt-to-equity ratio stands at 0.26, indicating low leverage. The return on equity has improved dramatically to 10.4% in 2025, showcasing better efficiency in using the shareholders' equity. The equity ratio is high at 64.8%, indicating a strong equity base relative to total assets. Despite these strengths, the overall asset base has shown limited growth over the years, and liquidity could be enhanced further.

Cash Flow

Cash flow analysis reveals mixed results for KISOJI CO., LTD. The operating cash flow to net income ratio decreased to 0.45 in 2025, reflecting reduced cash generation relative to net income. The free cash flow to net income ratio is negative, as the company reported a marginally negative free cash flow in 2025. However, the free cash flow growth rate was negative due to high capital expenditures. The company needs to improve its cash flow management to sustain its operational improvements.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	53.45B	53.23B	52.98B	45.93B	36.78B	31.07B
Gross Profit	36.51B	36.29B	36.10B	30.95B	23.95B	20.16B
EBITDA	4.45B	4.07B	2.33B	642.00M	2.57B	-3.63B
Net Income	3.60B	3.17B	436.00M	-1.08B	650.00M	-5.58B
Balance Sheet
Total Assets	45.39B	46.78B	46.22B	48.41B	47.90B	46.07B
Cash, Cash Equivalents and Short-Term Investments	12.56B	13.39B	14.59B	17.22B	17.62B	16.00B
Total Debt	7.41B	7.81B	8.26B	12.20B	12.79B	15.49B
Total Liabilities	16.03B	16.44B	18.32B	21.08B	21.30B	22.61B
Stockholders Equity	29.35B	30.34B	27.66B	27.33B	26.60B	23.47B
Cash Flow
Free Cash Flow	1.10B	-410.00M	1.65B	-922.00M	2.03B	-6.55B
Operating Cash Flow	2.39B	1.43B	4.24B	2.04B	3.66B	-5.23B
Investing Cash Flow	-976.00M	-1.56B	-2.46B	-3.32B	-1.64B	-2.51B
Financing Cash Flow	-817.00M	-1.08B	-4.41B	887.00M	-400.00M	9.85B

KISOJI CO., LTD. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 2546.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Negative
• RSI: Neutral
• STOCH: Negative

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:8160, the sentiment is Positive. The current price of 2546 is above the 20-day moving average (MA) of 2512.70, above the 50-day MA of 2461.22, and above the 200-day MA of 2374.59, indicating a bullish trend. The MACD of 17.83 indicates Negative momentum. The RSI at 57.67 is Neutral, neither overbought nor oversold. The STOCH value of 80.51 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:8160.

KISOJI CO., LTD. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
9828	72 Outperform	¥55.08B	12.22	―	2.41%	6.49%	4.27%
9279	68 Neutral	¥65.66B	30.00	―	0.67%	26.01%	16.33%
8160	63 Neutral	¥71.70B	17.96	―	1.89%	1.49%	―
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
8200	59 Neutral	¥59.10B	51.79	―	0.56%	7.52%	3.37%
7421	58 Neutral	¥77.85B	59.95	―	0.32%	0.51%	4.92%
2752	53 Neutral	¥60.29B	1,336.82	―	0.17%	2.74%	―

KISOJI CO., LTD. Corporate Events

Kisoji Co., Ltd. Reports Improved Financial Performance Amidst Continued Losses

Kisoji Co., Ltd. reported its financial results for the six months ending September 30, 2025, showing a slight increase in net sales by 2.2% compared to the previous year. Despite this, the company experienced a loss in operating profit, ordinary profit, and profit attributable to owners, although these losses were significantly reduced from the previous year. The company maintains a stable equity-to-asset ratio, and it has announced a forecast for the fiscal year ending March 31, 2026, with expectations of increased net sales and operating profit.

Kisoji Co., Ltd. Revises Financial Forecast with Positive Outlook

Kisoji Co., Ltd. has revised its financial forecast for the six months ending March 31, 2026, showing improved net sales and income figures due to strategic menu enhancements and cost management. Despite the positive outlook for the first half of the fiscal year, the company remains cautious about the full-year forecast due to economic uncertainties and ongoing investments in restaurant renovations.