AB&Company Co.,Ltd. (9251) AI Stock Analysis

• Market Cap: ¥18.77B
• Dividend Yield: 5.16%
• Average Volume (3M): 184.03K
• Price to Earnings (P/E): 17.4
• Beta (1Y): 0.28
• Revenue Growth: 6.58%
• EPS Growth: N/A
• Country: JP
• Employees: 243
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Personal Products & Services
• EPS (TTM): 22.55
• Shares Outstanding: 15,247,114
• 10 Day Avg. Volume: 126,800
• 30 Day Avg. Volume: 184,033
• PEG Ratio: -1.04
• Price to Book (P/B): 1.73
• Price to Sales (P/S): 0.80
• P/FCF Ratio: 6.30
• 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): 78.6
• Revenue Forecast (FY): ¥21.50B

• Rating: 77 Outperform
• Price Target: ¥1,447.00 ▲(27.26% Upside)
• Action: Upgraded Date: 12/19/25
• Date: Action: Upgraded 12/19/25

The overall stock score of 77 reflects strong technical momentum and attractive valuation, with a reasonable P/E ratio and high dividend yield. Financial performance is stable but could improve with better profitability and leverage management. The absence of earnings call data and corporate events does not impact the score.

Positive Factors

Revenue Growth

Sustained mid-single-digit revenue growth demonstrates continued demand and market traction for core products. Over 2-6 months this trend supports scale benefits, helps absorb fixed costs, funds incremental investment in product or distribution, and underpins longer-term cash generation potential.

Gross Margin Stability

A stable ~47% gross margin signals resilient unit economics and effective cost control at the production or sourcing level. This structural margin strength provides a buffer against input-cost volatility and offers headroom to cover SG&A, supporting sustainable operating profitability if overheads are managed.

Cash Conversion Quality

High free cash flow conversion indicates quality earnings and reliable cash generation, enabling capex, dividends or debt reduction without relying on external financing. Even with a modest FCF decline, strong conversion is a durable source of financial flexibility and strategic optionality over months ahead.

Negative Factors

High Leverage

A D/E of 1.50 reflects material leverage that raises interest and refinancing risk and limits financial flexibility. Over the medium term high leverage can constrain investment, amplify earnings volatility during downturns and make deleveraging a priority that competes with growth or shareholder distributions.

Declining Net Margin

A noticeable decline in net margin suggests growing pressure from operating costs, SG&A, or financing expense that reduces retained earnings. Persisting margin erosion will limit the company's ability to rebuild equity, invest in growth initiatives, and sustain long-term returns absent operational improvements or cost discipline.

Falling ROE

A drop in ROE signals reduced efficiency in turning shareholder capital into profits, which may reflect lower margins, asset inefficiencies, or an unfavorable capital mix. If this trend persists, it can depress long-term shareholder returns and signal a need to reset strategy or capital allocation to restore performance.

AB&Company Co.,Ltd. Business Overview & Revenue Model

Company Description

AB&Company Co.,Ltd. (9251) is a prominent player in the manufacturing and distribution sectors, specializing in innovative consumer products and solutions. The company focuses on delivering high-quality goods in categories such as electronics, home appliances, and lifestyle products. With a commitment to sustainability and cutting-edge technology, AB&Company aims to enhance everyday living through its diverse product offerings.

How the Company Makes Money

AB&Company generates revenue primarily through the sale of its manufactured products, which are distributed through various channels including retail, e-commerce, and direct sales. Key revenue streams include product sales, licensing agreements for proprietary technologies, and partnerships with major retailers that facilitate broader market access. Additionally, the company may benefit from strategic collaborations with suppliers and distributors, enhancing its supply chain efficiency and market reach.

AB&Company Co.,Ltd. Financial Statement Overview

Summary

AB&Company Co.,Ltd. shows solid revenue growth but faces pressure on profitability with declining net profit margins. The balance sheet indicates high leverage, posing potential financial risks. Cash flow management is robust, though recent declines in free cash flow growth need attention.

Income Statement

AB&Company Co.,Ltd. has demonstrated consistent revenue growth over the years, with a 2.75% increase in the most recent year. The gross profit margin remains stable at around 47%, indicating efficient cost management. However, the net profit margin has decreased to 4.61% from 5.92% the previous year, reflecting a decline in profitability. The EBIT and EBITDA margins have also slightly decreased, suggesting potential challenges in operational efficiency.

Balance Sheet

The company maintains a relatively high debt-to-equity ratio of 1.50, which indicates significant leverage and potential financial risk. Return on equity has decreased to 9.93% from 12.70% the previous year, suggesting reduced efficiency in generating returns for shareholders. The equity ratio remains stable, reflecting a balanced approach to asset financing.

Cash Flow

Free cash flow has decreased by 2.98%, indicating potential challenges in cash generation. The operating cash flow to net income ratio is 0.46, showing a moderate conversion of income to cash. The free cash flow to net income ratio is strong at 85.86%, suggesting effective cash management despite the decline in free cash flow.

Breakdown	Oct 2025	Oct 2024	Oct 2023	Oct 2022	Oct 2021
Income Statement
Total Revenue	19.38B	18.18B	16.79B	12.59B	10.91B
Gross Profit	9.15B	8.59B	8.03B	6.16B	5.36B
EBITDA	4.01B	3.96B	3.81B	2.95B	2.81B
Net Income	893.00M	1.08B	1.11B	830.00M	941.00M
Balance Sheet
Total Assets	27.08B	24.75B	24.35B	23.05B	19.34B
Cash, Cash Equivalents and Short-Term Investments	2.26B	2.24B	2.33B	1.94B	1.39B
Total Debt	13.48B	12.03B	11.64B	11.35B	9.29B
Total Liabilities	18.08B	16.28B	15.81B	15.15B	12.40B
Stockholders Equity	9.00B	8.47B	8.53B	7.91B	6.94B
Cash Flow
Free Cash Flow	2.47B	2.68B	2.16B	1.91B	1.83B
Operating Cash Flow	2.88B	3.41B	2.71B	2.28B	2.20B
Investing Cash Flow	-1.24B	-700.00M	-637.00M	-693.00M	-426.00M
Financing Cash Flow	-1.61B	-2.79B	-1.70B	-1.05B	-1.59B

AB&Company Co.,Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 1137.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:9251, the sentiment is Positive. The current price of 1137 is below the 20-day moving average (MA) of 1236.30, below the 50-day MA of 1216.68, and above the 200-day MA of 1070.95, indicating a bullish trend. The MACD of 14.31 indicates Negative momentum. The RSI at 56.48 is Neutral, neither overbought nor oversold. The STOCH value of 65.29 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:9251.

AB&Company Co.,Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
7378	78 Outperform	¥15.39B	8.95	―	2.78%	38.54%	619.34%
9251	77 Outperform	¥18.77B	17.45	―	5.16%	6.58%	―
4331	69 Neutral	¥10.32B	5.24	―	5.06%	0.36%	81.58%
7358	68 Neutral	¥13.84B	12.08	―	2.82%	7.95%	13.67%
6571	62 Neutral	¥17.95B	37.68	―	2.53%	4.71%	-0.41%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
9262	61 Neutral	¥8.87B	16.00	―	2.04%	10.87%	14.80%