Delivery Consulting, Inc. (9240) AI Stock Analysis

• Market Cap: ¥2.26B
• Dividend Yield: N/A
• Average Volume (3M): 29.87K
• Price to Earnings (P/E): 10.8
• Beta (1Y): 1.02
• Revenue Growth: 6.61%
• EPS Growth: 12.06%
• Country: JP
• Employees: 176
• Sector: Technology
• Sector Strength: 88
• Industry: Information Technology Services
• EPS (TTM): 12.37
• Shares Outstanding: 4,860,200
• 10 Day Avg. Volume: 30,170
• 30 Day Avg. Volume: 29,870
• PEG Ratio: -0.93
• Price to Book (P/B): 2.28
• Price to Sales (P/S): 0.93
• P/FCF Ratio: -33.80
• 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: 51 Neutral
• Price Target: ¥468.00 ▼(-30.15% Downside)
• Action: Reiterated Date: 11/21/25
• Date: Action: Reiterated 11/21/25

The stock's overall score is primarily impacted by financial performance concerns, including declining profit margins and negative cash flows. Technical indicators suggest bearish momentum, and the high P/E ratio indicates potential overvaluation. These factors collectively contribute to a cautious outlook.

Positive Factors

Consistent Revenue Growth

Sustained revenue increases provide a durable top-line base that supports reinvestment and market presence. Even modest growth helps fund product development and sales expansion, giving management flexibility to improve margins and scale services over the next several quarters.

Strong Balance Sheet

Very low leverage offers structural financial resilience and flexibility to invest or absorb shocks without heavy interest burdens. This capital structure supports strategic spending, opportunistic M&A, or temporary cash shortfalls without materially increasing insolvency risk.

Healthy Gross Margin

A healthy gross margin indicates durable pricing power or efficient service delivery at the core offering. That underlying profitability provides room to address higher operating costs and is a structural advantage when management executes efficiency initiatives to restore operating margins.

Negative Factors

Declining Profit Margins

Eroding operating and net margins point to persistent cost or productivity problems that hurt long-term earnings power. If not corrected, reduced margins will limit cash generation and reinvestment capacity, impairing competitive positioning and returns over ensuing quarters.

Negative Operating Cash Flow

Negative operating and free cash flow undermine the company's ability to self-fund growth and meet obligations. Over time this can force reliance on external financing, dilutive capital raises, or constrained investment, weakening long-term operational flexibility and strategic options.

Falling Return on Equity

A declining ROE signals reduced efficiency in converting shareholder capital into profits. Combined with margin pressure and weak cash flow, lower ROE indicates the business may struggle to deliver attractive investor returns unless structural operational improvements restore profitability.

Delivery Consulting, Inc. Business Overview & Revenue Model

Company Description

Delivery Consulting, Inc. (9240) specializes in providing logistics and supply chain consulting services to businesses across various sectors, including retail, e-commerce, and manufacturing. The company focuses on optimizing delivery processes, enhancing operational efficiency, and implementing technology solutions to streamline logistics. Its core products and services include supply chain analysis, route optimization, inventory management systems, and strategic planning for last-mile delivery.

Delivery Consulting, Inc. Financial Statement Overview

Summary

The company shows consistent revenue growth and a strong equity position, but declining profit margins and negative cash flows raise concerns about operational efficiency and liquidity.

Income Statement

The company has shown consistent revenue growth over the years, with a recent growth rate of 3.36%. However, the net profit margin has decreased significantly from previous years, indicating pressure on profitability. The gross profit margin remains healthy, but the decline in EBIT and EBITDA margins suggests rising operational costs or inefficiencies.

Balance Sheet

The balance sheet reflects a strong equity position with a low debt-to-equity ratio of 0.026. The equity ratio is robust, indicating financial stability. However, the return on equity has decreased, suggesting that the company is generating less profit from its equity base compared to previous years.

Cash Flow

The cash flow statement indicates challenges, with negative operating and free cash flows in the latest period. The free cash flow growth rate is negative, and the operating cash flow to net income ratio is unfavorable, highlighting potential liquidity issues and inefficiencies in converting income into cash.

Breakdown	Jul 2025	Jul 2024	Jul 2023	Jul 2022	Jul 2021
Income Statement
Total Revenue	2.74B	2.70B	2.19B	2.13B	1.79B
Gross Profit	1.06B	837.22M	587.73M	695.13M	537.60M
EBITDA	72.11M	233.73M	68.77M	363.70M	288.83M
Net Income	35.02M	155.33M	28.82M	241.17M	184.50M
Balance Sheet
Total Assets	1.49B	1.49B	1.33B	1.38B	1.13B
Cash, Cash Equivalents and Short-Term Investments	860.93M	957.83M	786.38M	1.01B	835.79M
Total Debt	29.57M	52.02M	79.46M	126.80M	194.13M
Total Liabilities	375.32M	424.16M	391.23M	479.08M	571.80M
Stockholders Equity	1.11B	1.07B	933.77M	903.30M	559.83M
Cash Flow
Free Cash Flow	-75.04M	242.02M	-179.47M	215.61M	306.68M
Operating Cash Flow	-66.48M	257.88M	-113.24M	230.86M	312.41M
Investing Cash Flow	-9.85M	-31.84M	-60.34M	-91.85M	9.66M
Financing Cash Flow	-19.95M	-54.25M	-45.78M	29.81M	165.24M

Delivery Consulting, Inc. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 670.00
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:9240, the sentiment is Negative. The current price of 670 is above the 20-day moving average (MA) of 514.30, above the 50-day MA of 527.56, and above the 200-day MA of 543.66, indicating a bearish trend. The MACD of -9.28 indicates Positive momentum. The RSI at 38.49 is Neutral, neither overbought nor oversold. The STOCH value of 14.17 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:9240.

Delivery Consulting, Inc. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3920	74 Outperform	¥5.35B	-55.34	―	1.21%	10.06%	62.77%
5137	65 Neutral	¥10.43B	51.57	―	―	32.46%	70.03%
Sector *	61 Neutral	$37.18B	12.37	-10.20%	1.83%	8.50%	-7.62%
6555	61 Neutral	¥1.87B	10.36	―	―	8.27%	-295.89%
2493	57 Neutral	¥4.44B	28.31	―	0.53%	17.13%	-41.14%
9240	51 Neutral	¥2.26B	10.77	―	―	6.61%	12.06%
5255	42 Neutral	¥6.66B	-28.24	―	―	-29.41%	79.74%