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Happiness & D Co., Ltd. (3174) AI Stock Analysis
Happiness & D Co., Ltd.
(TSE/TYO:3174)
Overall score is weighed down primarily by weak financial performance (multi-year losses, declining revenue, elevated leverage from shrinking equity, and negative operating/free cash flow in 2026). Technicals further pressure the score as the stock trades below key moving averages with strongly negative momentum indicators. Valuation provides limited offset given the negative P/E and no dividend yield data.
Happiness & D Co., Ltd. (3174) vs. iShares MSCI Japan ETF (EWJ)
- Market Cap
- JPY 1.02B
- Dividend Yield
- ―
- Average Volume (3M)
- 20.52K
- Price to Earnings (P/E)
- -2.3
- Beta (1Y)
- 0.04
- Revenue Growth
- -6.61%
- EPS Growth
- 55.22%
- Country
- Japan
- Employees
- 283
- Sector
- Consumer Cyclical
- Sector Strength
- 61
- Industry
- Specialty Retail
Happiness & D Co., Ltd. Business Overview & Revenue Model
Company Description
Happiness and D Co.,Ltd., together with its subsidiaries, engages in the sale of jewelry, bullion products, and imported brand items in Japan and internationally. The company retails jewelry, such as rings, necklaces, earrings, bracelets, diamond and...
Happiness & D Co., Ltd. Financial Statement Overview
Summary
Financials screen very weak: revenue has declined for multiple years, operating and net profit have been negative in 2023–2026 despite improved gross margin, leverage has risen sharply as equity eroded, and cash flow has been inconsistent with negative operating/free cash flow again in 2026.
Income Statement
27NegativeBalance Sheet
18Very NegativeCash Flow
34Negative| Breakdown | TTM | Aug 2026 | Aug 2025 | Aug 2024 | Aug 2023 | Aug 2022 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 8.26B | 8.26B | 8.84B | 10.78B | 12.74B | 13.28B |
| Gross Profit | 3.34B | 3.28B | 3.44B | 3.94B | 4.26B | 4.01B |
| EBITDA | -164.44M | -158.71M | -536.31M | -265.93M | -212.83M | 399.37M |
| Net Income | -406.91M | -406.91M | -808.61M | -459.06M | -668.05M | 89.87M |
Balance Sheet | ||||||
| Total Assets | 5.64B | 5.64B | 5.65B | 7.12B | 9.09B | 9.32B |
| Cash, Cash Equivalents and Short-Term Investments | 905.03M | 905.03M | 689.51M | 981.22M | 1.94B | 1.82B |
| Total Debt | 4.00B | 4.00B | 3.77B | 3.98B | 5.44B | 5.19B |
| Total Liabilities | 5.37B | 5.37B | 5.45B | 6.11B | 7.59B | 7.11B |
| Stockholders Equity | 263.81M | 263.81M | 198.93M | 1.02B | 1.50B | 2.21B |
Cash Flow | ||||||
| Free Cash Flow | 0 | -398.00M | 107.05M | 650.05M | -87.33M | 874.70M |
| Operating Cash Flow | 0 | -378.70M | 170.41M | 756.68M | -33.75M | 897.24M |
| Investing Cash Flow | 0 | -17.46M | -113.39M | -41.83M | -53.58M | -92.93M |
| Financing Cash Flow | 0 | 611.68M | -348.73M | -1.67B | 360.95M | -1.36B |
Happiness & D Co., Ltd. Technical Analysis
Price Trends
Market Momentum
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3174, the sentiment is Negative. The current price of 322.00 is below the 20-day moving average (MA) of 331.75, below the 50-day MA of 368.66, and below the 200-day MA of 485.35, indicating a bearish trend. The MACD of -12.24 indicates Negative momentum. The RSI at 16.53 is Positive, neither overbought nor oversold. The STOCH value of 3.03 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3174.
Happiness & D Co., Ltd. Peers Comparison
Overall Rating
JP:711074.5Outperform
JP:366074Outperform
JP:309372Outperform
JP:339672Outperform- JP:317440Underperform
JP:955739Underperform
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| JP:7110 | 75Outperform | JPY 13.06B | 12.61 | ― | 3.10% | 21.85% | 44.61% |
| JP:3660 | 74Outperform | JPY 44.69B | 14.55 | 13.59% | 0.22% | 18.96% | 5.92% |
| JP:3093 | 72Outperform | JPY 43.20B | 12.32 | ― | 2.50% | 15.52% | 22.34% |
| JP:3396 | 72Outperform | JPY 5.55B | 15.96 | ― | 2.39% | -1.29% | -0.27% |
| Sector * | 61Neutral | $18.38B | 12.79 | -2.54% | 3.03% | 1.52% | -15.83% |
| JP:3174 | 40Underperform | JPY 1.23B | -2.28 | ― | ― | -6.61% | 55.22% |
| JP:9557 | 39Underperform | JPY 1.92B | -7.79 | ― | ― | 4.40% | -1101.16% |
* Consumer Cyclical Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| JP:3174 | Happiness & D Co., Ltd. | 324.00 | -316.00 | -49.38% | |
| JP:3660 | istyle Inc. | 447.00 | -1.77 | -0.39% | |
| JP:3093 | Treasure Factory Co., Ltd. | 1803.00 | 166.84 | 10.20% | |
| JP:3396 | Felissimo Corporation | 838.00 | 3.30 | 0.40% | |
| JP:7110 | Kurashicom Inc. | 1772.00 | -291.34 | -14.12% | |
| JP:9557 | airCloset, Inc. | 232.00 | -115.00 | -33.14% |
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 18, 2026