Amagasa Co., Ltd. (3070) AI Stock Analysis

2 Followers

Amagasa Co., Ltd.

(TSE/TYO:3070)

Select Model

Rating:49Neutral

Price Target:JPY 35.00▼(-2.78% Downside)

Action:reiterated

Date:10/09/26

The overall score is heavily pressured by extremely weak technicals and a precarious cash flow situation, despite a strong balance sheet. The stock is in a deep downtrend with bearish momentum, and the company is burning cash rapidly to fund its revenue growth. While the revenue turnaround and solid equity base are positive, the immediate risks from negative cash flow and poor price action are the most significant factors.

Positive Factors

Revenue reboundThe sharp 2026 revenue rebound indicates that customer demand and sales activity can recover meaningfully after a weaker period. If maintained, stronger revenue provides a broader base for fixed-cost absorption, inventory productivity, and eventual operating leverage.

Negative Factors

Persistent unprofitabilityMulti-year operating and net losses show that the business has not yet converted sales into sustainable earnings. Continued losses can limit internally funded investment, weaken financial flexibility, and make the 2026 revenue rebound less valuable unless profitability improves alongside demand.

Amagasa Co., Ltd. (3070) vs. iShares MSCI Japan ETF (EWJ)

Market Cap: JPY 2.91B
Dividend Yield: ―
Average Volume (3M): 825.63K
Price to Earnings (P/E): -5.2
Beta (1Y): 0.71
Revenue Growth: 308.77%
EPS Growth: 68.85%
Country: Japan
Employees: 55
Sector: General
Sector Strength: 55
Industry: Apparel - Footwear & Accessories

Amagasa Co., Ltd. Business Overview & Revenue Model

Company Description

Jelly Beans Group Co., Ltd. plans, develops, wholesales, and retails non-leather women's footwear in Japan. The company offers its products primarily under the JELLY BEANS brand. It also imports and exports women's shoes. In addition, the company pro...

How the Company Makes Money

Amagasa makes money primarily by selling footwear (and related fashion items) to end customers. Its revenue model is centered on (1) retail sales through its own brick-and-mortar stores, where it earns the full retail margin on products sold; and (2)...

Amagasa Co., Ltd. Financial Statement Overview

Summary

Mixed financial health. Revenue surged 194% and losses narrowed significantly, but profitability remains negative. The balance sheet is very strong with minimal debt and high equity. However, deeply negative operating cash flow (-¥2.48B) and free cash flow (-¥2.56B) present a major liquidity risk, dragging the overall score down.

Income Statement

60Neutral

Balance Sheet

85Very Positive

Cash Flow

25Negative

Financial statement breakdown
Breakdown	TTM	Jan 2026	Jan 2025	Jan 2024	Jan 2023	Jan 2022
Income Statement
Total Revenue	4.99B	3.59B	831.62M	919.75M	1.39B	1.57B
Gross Profit	2.12B	1.36B	409.49M	531.85M	834.47M	811.96M
EBITDA	-446.34M	-28.48M	-522.83M	-572.38M	-634.11M	-784.23M
Net Income	-661.43M	-254.58M	-519.97M	-596.31M	-697.67M	-861.68M
Balance Sheet
Total Assets	6.24B	6.63B	629.00M	596.43M	647.24M	948.97M
Cash, Cash Equivalents and Short-Term Investments	346.00M	1.02B	265.17M	310.06M	312.11M	476.62M
Total Debt	606.00M	338.62M	181.78M	215.63M	252.47M	294.91M
Total Liabilities	1.59B	1.71B	423.20M	482.96M	530.70M	626.55M
Stockholders Equity	4.63B	4.92B	205.80M	113.47M	116.54M	322.42M
Cash Flow
Free Cash Flow	0	-2.56B	-624.24M	-615.02M	-618.80M	-894.62M
Operating Cash Flow	0	-2.48B	-621.29M	-610.82M	-606.53M	-886.06M
Investing Cash Flow	0	-1.79B	-1.16M	62.66M	-8.69M	-31.53M
Financing Cash Flow	0	5.02B	574.87M	554.33M	448.75M	513.99M

Amagasa Co., Ltd. Technical Analysis

Technical Analysis SentimentNegative

Last Price36.00

Price Trends

50DMA47.00Negative

100DMA59.68Negative

200DMA77.66Negative

Market Momentum

MACD-3.45Negative

RSI40.91Neutral

STOCH50.00Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3070, the sentiment is Negative. The current price of 36.00 is below the 20-day moving average (MA) of 37.00, below the 50-day MA of 47.00, and below the 200-day MA of 77.66, indicating a bearish trend. The MACD of -3.45 indicates Negative momentum. The RSI at 40.91 is Neutral, neither overbought nor oversold. The STOCH value of 50.00 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3070.

Amagasa Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

JP:3070 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
JP:8227	71Outperform	JPY 755.13B	16.04	9.11%	2.18%	5.20%	11.08%
JP:2792	67Neutral	JPY 39.04B	16.20	―	3.90%	-3.56%	-29.47%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
JP:3070	49Neutral	JPY 2.91B	-5.15	―	―	308.77%	68.85%
JP:7603	45Neutral	JPY 3.77B	-0.27	―	―	9.58%	-10.49%
JP:3189	41Neutral	JPY 6.79B	-0.28	―	―	19.95%	-408.72%

* General Sector Average

Performance Comparison

JP:3070 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
JP:3070	Amagasa Co., Ltd.	36.00	-55.00	-60.44%
JP:8227	SHIMAMURA Co	3448.00	-36.88	-1.06%
JP:2792	HONEYS HOLDINGS CO. LTD.	1412.00	-46.83	-3.21%
JP:3189	ANAP Inc.	51.00	-401.00	-88.72%
JP:7603	Mac House Co., Ltd.	29.00	-131.00	-81.88%

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.

Date of analysis: Oct 09, 2026

Amagasa Co., Ltd. AI Stock Analysis