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Happiness & D Co., Ltd.
(3174)
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Rating:42Neutral
Price Target:
¥391.00
▼(-33.84% Downside)
Action:Reiterated
Date:08/06/26
Overall score is pressured primarily by weak financial performance—persistent losses, contracting revenue, and a highly strained capital structure with very high leverage. Technical indicators also lean bearish with price below major moving averages and negative MACD. Positive recent free cash flow and improved gross margin provide some support, but not enough to offset profitability and balance-sheet risks.
Positive Factors
Positive recent cash flow
Positive operating and free cash flow provides some liquidity support despite reported losses. If maintained, this cash generation could help fund operations and reduce immediate financing pressure, although the pack notes that its history is volatile and insufficient for meaningful deleveraging.
Negative Factors
Persistent operating and net losses
Sustained operating and net losses show that the business is not currently converting revenue into durable earnings. Continued losses can consume financial resources, weaken the equity base, and limit the company's ability to invest, withstand volatility, or reduce debt through internally generated profits.
Read all positive and negative factors
Positive Factors
Negative Factors
Positive recent cash flow
Positive operating and free cash flow provides some liquidity support despite reported losses. If maintained, this cash generation could help fund operations and reduce immediate financing pressure, although the pack notes that its history is volatile and insufficient for meaningful deleveraging.
Read all positive factors
Happiness & D Co., Ltd. (3174) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥1.37B
Dividend Yield2.14%
Average Volume (3M)15.35K
Price to Earnings (P/E)―
Beta (1Y)0.01
Revenue Growth-7.00%
EPS Growth27.86%
CountryJP
Employees283
SectorConsumer Cyclical
Sector Strength84
IndustrySpecialty Retail
Share Statistics
EPS (TTM)-208.49
Shares Outstanding3,621,600
10 Day Avg. Volume15,370
30 Day Avg. Volume15,346
Financial Highlights & Ratios
PEG Ratio-0.03
Price to Book (P/B)9.14
Price to Sales (P/S)0.21
P/FCF Ratio16.98
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
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 ...
How the Company Makes Money
null...
Happiness & D Co., Ltd. Financial Statement Overview
Summary
Income Statement
22
Negative
Balance Sheet
12
Very Negative
Cash Flow
44
Neutral
| Breakdown | TTM | Aug 2025 | Aug 2024 | Aug 2023 | Aug 2022 | Aug 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 8.47B | 8.84B | 10.78B | 12.74B | 13.28B | 17.98B |
| Gross Profit | 3.44B | 3.44B | 3.94B | 4.26B | 4.01B | 3.67B |
| EBITDA | -382.42M | -536.31M | -265.93M | -212.83M | 399.37M | 84.06M |
| Net Income | -532.94M | -808.61M | -459.06M | -668.05M | 89.87M | -124.45M |
Balance Sheet | ||||||
| Total Assets | 5.94B | 5.65B | 7.12B | 9.09B | 9.32B | 10.20B |
| Cash, Cash Equivalents and Short-Term Investments | 621.54M | 689.51M | 981.22M | 1.94B | 1.82B | 2.38B |
| Total Debt | 3.80B | 3.77B | 3.98B | 5.44B | 5.19B | 6.28B |
| Total Liabilities | 5.58B | 5.45B | 6.11B | 7.59B | 7.11B | 8.02B |
| Stockholders Equity | 356.12M | 198.93M | 1.02B | 1.50B | 2.21B | 2.17B |
Cash Flow | ||||||
| Free Cash Flow | 105.73M | 107.05M | 650.05M | -87.33M | 874.70M | -430.32M |
| Operating Cash Flow | 170.41M | 170.41M | 756.68M | -33.75M | 897.24M | -360.30M |
| Investing Cash Flow | -113.39M | -113.39M | -41.83M | -53.58M | -92.93M | -112.79M |
| Financing Cash Flow | -348.73M | -348.73M | -1.67B | 360.95M | -1.36B | -426.81M |
Happiness & D Co., Ltd. Technical Analysis
Negative
591.00
Price Trends
405.70
Negative
441.29
Negative
521.71
Negative
Market Momentum
-5.88
Positive
17.84
Positive
>-0.01
Positive
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 591 is above the 20-day moving average (MA) of 396.50, above the 50-day MA of 405.70, and above the 200-day MA of 521.71, indicating a bearish trend. The MACD of -5.88 indicates Positive momentum. The RSI at 17.84 is Positive, neither overbought nor oversold. The STOCH value of >-0.01 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
UnderperformOutperform
Sector (61)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
84 Outperform | ¥47.06B | 13.55 | ― | 2.29% | 15.56% | 21.99% | |
79 Outperform | ¥14.08B | 13.59 | ― | 2.88% | 21.85% | 44.61% | |
74 Outperform | ¥48.18B | 15.69 | 13.59% | 0.21% | 18.96% | 5.92% | |
65 Neutral | ¥5.70B | 14.74 | ― | 2.32% | -0.77% | 160.00% | |
61 Neutral | $18.38B | 12.79 | -2.54% | 3.03% | 1.52% | -15.83% | |
50 Neutral | ¥2.07B | -8.39 | ― | ― | 4.40% | -1101.16% | |
42 Neutral | ¥1.37B | -1.82 | ― | 2.14% | -7.00% | 27.86% |
* Consumer Cyclical Sector Average
JP:3174
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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.