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GOKURAKUYU HOLDINGS CO. LTD.
(2340)
Select Model
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Rating:69Neutral
Price Target:
¥562.00
▲(17.57% Upside)
Action:Reiterated
Date:08/21/26
The score is driven primarily by improved financial performance from a clear earnings and balance-sheet turnaround, partially offset by volatile free cash flow (negative in 2026) and the legacy of prior balance-sheet stress. Technicals are supportive with price above major moving averages and positive MACD. Valuation is reasonable but not notably cheap, and the dividend yield is modest.
Positive Factors
Profitability Turnaround
The sustained move into positive earnings and sharply higher EBIT indicates improved operating execution and cost absorption. This creates a stronger base for funding facility operations and future growth than the company had during its loss-making period.
Negative Factors
Negative Free Cash Flow
Negative free cash flow weakens the quality of the earnings recovery because profits are not consistently converting into cash after capital needs. Persistent investment requirements could limit debt reduction, distributions, or expansion if operating cash flow softens.
Read all positive and negative factors
Positive Factors
Negative Factors
Profitability Turnaround
The sustained move into positive earnings and sharply higher EBIT indicates improved operating execution and cost absorption. This creates a stronger base for funding facility operations and future growth than the company had during its loss-making period.
Read all positive factors
GOKURAKUYU HOLDINGS CO. LTD. (2340) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥16.40B
Dividend Yield1.17%
Average Volume (3M)35.18K
Price to Earnings (P/E)19.2
Beta (1Y)0.35
Revenue Growth3.63%
EPS Growth10.51%
CountryJP
Employees188
SectorConsumer Cyclical
Sector Strength84
IndustryLeisure
Share Statistics
EPS (TTM)29.51
Shares Outstanding31,797,400
10 Day Avg. Volume25,090
30 Day Avg. Volume35,176
Financial Highlights & Ratios
PEG Ratio0.85
Price to Book (P/B)3.11
Price to Sales (P/S)0.94
P/FCF Ratio-23.11
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
GOKURAKUYU HOLDINGS CO. LTD. Business Overview & Revenue Model
Company Description
Gokurakuyu Holdings Co., Ltd., through its subsidiaries, primarily manages, operates, and franchises spa facilities bearing the Gokurakuyu and RAKU SPA brands, serving markets both within Japan and across the globe. Beyond its wellness endeavors, ...
How the Company Makes Money
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GOKURAKUYU HOLDINGS CO. LTD. Financial Statement Overview
Summary
Income Statement
78
Positive
Balance Sheet
74
Positive
Cash Flow
60
Neutral
| Breakdown | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 |
|---|---|---|---|---|---|
Income Statement | |||||
| Total Revenue | 16.25B | 15.16B | 14.08B | 12.77B | 10.04B |
| Gross Profit | 2.73B | 2.53B | 2.06B | 1.31B | 552.93M |
| EBITDA | 1.95B | 1.73B | 1.44B | 821.82M | 387.04M |
| Net Income | 928.95M | 769.85M | 697.45M | -304.46M | -1.98B |
Balance Sheet | |||||
| Total Assets | 13.07B | 13.02B | 11.35B | 15.17B | 17.27B |
| Cash, Cash Equivalents and Short-Term Investments | 1.52B | 2.90B | 2.87B | 5.49B | 6.23B |
| Total Debt | 2.50B | 3.19B | 4.22B | 9.24B | 11.40B |
| Total Liabilities | 8.17B | 9.20B | 8.35B | 15.02B | 17.29B |
| Stockholders Equity | 4.91B | 3.82B | 3.00B | 149.35M | -12.70M |
Cash Flow | |||||
| Free Cash Flow | -661.07M | 1.22B | 530.61M | 482.97M | 1.03B |
| Operating Cash Flow | 1.30B | 2.20B | 1.58B | 836.24M | 1.50B |
| Investing Cash Flow | -2.08B | -1.21B | -1.11B | 175.55M | -603.79M |
| Financing Cash Flow | -595.90M | -957.73M | -2.66B | -1.76B | 404.62M |
GOKURAKUYU HOLDINGS CO. LTD. Technical Analysis
Positive
478.00
Price Trends
500.12
Positive
490.10
Positive
486.42
Positive
Market Momentum
4.71
Positive
55.07
Neutral
25.91
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2340, the sentiment is Positive. The current price of 478 is below the 20-day moving average (MA) of 514.35, below the 50-day MA of 500.12, and below the 200-day MA of 486.42, indicating a bullish trend. The MACD of 4.71 indicates Positive momentum. The RSI at 55.07 is Neutral, neither overbought nor oversold. The STOCH value of 25.91 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:2340.
GOKURAKUYU HOLDINGS CO. LTD. Peers Comparison
UnderperformOutperform
Sector (61)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
80 Outperform | ¥88.69B | 18.25 | ― | 2.02% | 12.80% | 26.35% | |
71 Outperform | ¥389.64B | 21.42 | 22.01% | 1.46% | ― | ― | |
69 Neutral | ¥16.40B | 19.21 | ― | ― | 3.63% | 10.51% | |
67 Neutral | ¥27.44B | 20.95 | ― | 1.85% | 4.34% | 103.26% | |
61 Neutral | $18.38B | 12.79 | -2.54% | 3.03% | 1.52% | -15.83% | |
45 Neutral | ¥56.76B | 15.73 | ― | 0.55% | 8.13% | ― |
* Consumer Cyclical Sector Average
JP:2340
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Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.