Matsuya Co., Ltd. (8237) AI Stock Analysis

• Market Cap: ¥93.18B
• Dividend Yield: 0.85%
• Average Volume (3M): 257.03K
• Price to Earnings (P/E): 229.5
• Beta (1Y): 0.84
• Revenue Growth: 1.38%
• EPS Growth: -87.76%
• Country: JP
• Employees: 829
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Department Stores
• EPS (TTM): -8.47
• Shares Outstanding: 53,289,640
• 10 Day Avg. Volume: 382,500
• 30 Day Avg. Volume: 257,026
• PEG Ratio: -2.55
• Price to Book (P/B): 2.02
• Price to Sales (P/S): 1.19
• P/FCF Ratio: -48.18
• 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: Moderate Buy
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 66 Neutral
• Price Target: ¥2,117.00 ▲(20.56% Upside)

Matsuya Co., Ltd. benefits from strong technical momentum, indicating positive market sentiment. However, the high P/E ratio suggests overvaluation, and financial performance is mixed with revenue growth but cash flow challenges. The lack of earnings call data limits insight into future guidance.

Positive Factors

Revenue Growth

Consistent revenue growth indicates successful market penetration and product demand, supporting long-term business expansion.

Operational Efficiency

Improved operational efficiency enhances profitability and competitiveness, ensuring sustainable business operations over time.

Healthy Equity Ratio

A strong equity ratio indicates financial stability and reduces reliance on debt, providing resilience against economic fluctuations.

Negative Factors

Net Income Pressure

Pressure on net income can limit reinvestment in growth initiatives and affect shareholder returns, posing a risk to long-term profitability.

Negative Free Cash Flow

Negative free cash flow indicates cash outflows exceed inflows, potentially constraining future investment and operational flexibility.

Declining Return on Equity

A declining return on equity suggests reduced profitability and efficiency in generating returns from shareholders' investments.

Matsuya Co., Ltd. Business Overview & Revenue Model

Company Description

Matsuya Co., Ltd. operates department stores in Ginza and Asakusa, Japan. Its department stores provide women's fashion products, cosmetics, fragrances, and watch and jewelry; men's fashion and sports products; children's wear and goods; and household goods. It also engages in mail order and related manufacturing, import/export, and wholesale businesses. Matsuya Co., Ltd. was founded in 1869 and is based in Tokyo, Japan.

How the Company Makes Money

Matsuya Co., Ltd. generates revenue primarily through the sale of merchandise in its department stores and specialty shops. The company's revenue model is based on a traditional retail structure, where it purchases goods from manufacturers and suppliers at wholesale prices and sells them at a markup to consumers. Key revenue streams include apparel, cosmetics, and home goods, as well as seasonal promotions and exclusive product lines. Additionally, Matsuya may engage in partnerships with brands for exclusive product launches or collaborations that drive traffic and sales. The company also benefits from foot traffic in its physical locations, bolstered by its reputation and customer loyalty, which contribute significantly to its earnings.

Matsuya Co., Ltd. Financial Statement Overview

Summary

Matsuya Co., Ltd. shows strong revenue growth and operational efficiency improvements, but faces challenges with net income pressure and negative free cash flow due to high capital expenditures.

Income Statement

Matsuya Co., Ltd. has demonstrated a strong recovery in its income statement with significant revenue growth from prior years. The gross profit margin has improved to a healthy level, indicating effective cost management. However, the net profit margin has decreased slightly compared to the previous year, suggesting some pressure on the bottom line. The improvement in EBIT and EBITDA margins reflects operational efficiency gains. Overall, the income statement shows positive growth trends, but net income pressure remains a concern.

Balance Sheet

The balance sheet of Matsuya Co., Ltd. reflects a stable financial position with a healthy equity ratio, showing reliance on equity financing. The debt-to-equity ratio is moderate, indicating manageable leverage levels. However, the return on equity has declined, reflecting a reduction in profitability. Overall, the balance sheet shows stability but highlights areas for enhancing shareholder returns.

Cash Flow

Cash flow analysis reveals a challenging picture with negative free cash flow, indicating cash outflows exceeding inflows in capital investments. However, the operating cash flow has improved, showing better cash management from core operations. The free cash flow to net income ratio remains negative, highlighting cash flow challenges. Overall, the cash flow statement shows recovery in operational cash generation, but investment outflows continue to pressure free cash flow.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	46.48B	48.12B	41.25B	34.40B	65.04B	52.73B
Gross Profit	25.19B	24.57B	21.72B	17.18B	13.25B	11.36B
EBITDA	3.27B	5.48B	4.48B	1.73B	3.05B	-2.37B
Net Income	408.00M	2.38B	2.63B	4.38B	1.00B	-4.42B
Balance Sheet
Total Assets	76.11B	76.11B	68.87B	63.89B	54.26B	56.45B
Cash, Cash Equivalents and Short-Term Investments	5.07B	3.91B	3.25B	6.31B	2.44B	2.96B
Total Debt	21.64B	21.82B	18.12B	19.18B	20.13B	24.78B
Total Liabilities	47.03B	46.90B	42.06B	41.04B	36.26B	40.21B
Stockholders Equity	28.27B	28.26B	25.95B	22.06B	17.25B	16.24B
Cash Flow
Free Cash Flow	0.00	-1.19B	-366.00M	-1.69B	-1.98B	-4.09B
Operating Cash Flow	0.00	3.07B	2.30B	2.35B	-1.25B	-2.76B
Investing Cash Flow	0.00	-5.53B	-4.02B	2.47B	5.38B	891.00M
Financing Cash Flow	0.00	3.13B	-1.34B	-955.00M	-4.71B	2.67B

Matsuya Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Neutral
• Last Price: 1756.00
• 50DMA: Negative
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:8237, the sentiment is Neutral. The current price of 1756 is below the 20-day moving average (MA) of 1828.95, below the 50-day MA of 1763.62, and above the 200-day MA of 1277.51, indicating a neutral trend. The MACD of -5.04 indicates Positive momentum. The RSI at 45.84 is Neutral, neither overbought nor oversold. The STOCH value of 58.13 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for JP:8237.

Matsuya Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
8233	71 Outperform	¥501.88B	12.10	8.54%	1.82%	0.42%	20.25%
8237	66 Neutral	¥93.18B	229.48	―	0.85%	1.38%	-87.76%
8242	66 Neutral	¥258.36B	17.44	4.97%	1.98%	2.00%	-68.35%
3099	65 Neutral	¥835.27B	15.20	9.37%	2.53%	-1.22%	-10.82%
8244	65 Neutral	¥74.17B	12.84	―	1.09%	7.55%	89.45%
3086	64 Neutral	¥582.65B	18.40	7.58%	2.56%	6.52%	-31.67%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%

Matsuya Co., Ltd. Corporate Events

Matsuya Co., Ltd. Announces Treasury Stock Purchase

Matsuya Co., Ltd. has announced a decision to purchase treasury stock through off-auction own share repurchase trading, as resolved in their Board of Directors meeting on October 9, 2025. This move is in accordance with their Articles of Incorporation and the Companies Act, potentially impacting the company’s financial strategy and shareholder value.

Matsuya Co., Ltd. Revises Earnings Forecast Amid Extraordinary Financial Adjustments

Matsuya Co., Ltd. announced that it will record extraordinary losses in its interim financial results for the fiscal year ending February 2026 and anticipates both extraordinary gains and losses for the full fiscal year. The company has also revised its earnings forecasts due to recent business performance trends.

Matsuya Co., Ltd. Reports Decline in Financial Performance

Matsuya Co., Ltd. reported a significant decline in its financial performance for the six months ended August 31, 2025, with net sales decreasing by 6.8% and operating income dropping by 63.8% compared to the previous year. The company has revised its financial forecasts for the fiscal year ending February 28, 2026, indicating continued challenges in maintaining profitability and market share.