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Uluru Co., Ltd. (3979) AI Stock Analysis

JP:3979

Uluru Co., Ltd.

(TSE/TYO:3979)

Select Model
Rating:77Outperform
Price Target:JPY 545.00â–²(20.31% Upside)
Action:reiterated
Date:08/27/26

The company's robust financial performance, characterized by strong revenue growth, high margins, and a conservative balance sheet, is the primary driver of the score. Positive technical momentum supports the outlook, while the valuation is fair but not deeply discounted. The lack of earnings call guidance and corporate events limits additional upside catalysts.

Positive Factors
Recurring SaaS revenue modelSubscription-based SaaS revenue can provide recurring cash inflows and stronger customer retention than purely project-based work. This model also creates opportunities to expand revenue through implementation, customization, support, and maintenance as the installed customer base grows.
Negative Factors
Margin deterioration since 2024The decline in operating and net margins shows that recent growth has not translated into steadily improving profitability. Continued margin pressure could limit earnings conversion, reduce the benefit of additional revenue, and make future results more sensitive to changes in operating costs.

Uluru Co., Ltd. (3979) vs. iShares MSCI Japan ETF (EWJ)

-30%-20%-10%0%10%20%30%JP:3979+9.25%EWJ+15.87%Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
Market Cap
JPY 12.48B
Dividend Yield
0.88%
Average Volume (3M)
13.83K
Price to Earnings (P/E)
17.5
Beta (1Y)
0.30
Revenue Growth
15.58%
EPS Growth
18.58%
Country
Japan
Employees
304
Sector
Technology
Sector Strength
61
Industry
Information Technology Services

Uluru Co., Ltd. Business Overview & Revenue Model

Company Description

ULURU.CO.,LTD. is a Japanese company that delivers a range of services including business process outsourcing (BPO), crowdsourcing solutions, data entry, and scanning. The firm utilizes crowdworkers for several of its innovative offerings, such as "N...

How the Company Makes Money

Uluru primarily makes money by selling access to its software as recurring subscriptions (SaaS), generating ongoing revenue from monthly/annual usage fees. In addition to recurring subscription income, the company can earn service revenue tied to onb...

Uluru Co., Ltd. Financial Statement Overview

Summary

Strong financial health overall. Revenue grew 12.1% with high gross margins of 71.8%. Net income rebounded 61%. The balance sheet is conservatively leveraged (D/E 0.16) with a healthy ROE of 19.9%. Operating cash flow surged 130%, providing ample liquidity.

Income Statement

85Very Positive

Balance Sheet

90Very Positive

Cash Flow

80Positive
Financial statement breakdown
BreakdownTTMMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
Income Statement
Total Revenue7.99B7.75B6.70B5.94B4.86B4.03B
Gross Profit5.77B5.56B4.68B4.25B3.49B2.84B
EBITDA1.41B1.28B937.14M1.35B103.33M-174.09M
Net Income714.13M737.48M458.07M720.11M-45.51M-64.40M
Balance Sheet
Total Assets7.91B8.05B6.25B6.05B4.62B4.34B
Cash, Cash Equivalents and Short-Term Investments4.73B4.58B3.41B3.59B2.40B2.81B
Total Debt560.72M588.58M158.33M198.33M38.88M80.69M
Total Liabilities4.20B4.35B3.23B3.24B2.54B2.21B
Stockholders Equity3.70B3.70B3.03B2.81B2.09B2.13B
Cash Flow
Free Cash Flow01.34B509.35M1.10B41.92M-105.49M
Operating Cash Flow01.50B651.91M1.47B328.86M-30.70M
Investing Cash Flow0-682.12M-553.08M-441.29M-695.05M-416.77M
Financing Cash Flow0361.14M-283.60M160.11M-42.85M-39.20M

Uluru Co., Ltd. Technical Analysis

Technical Analysis SentimentNegative
Last Price453.00

Price Trends

50DMA456.60Negative
100DMA428.22Positive
200DMA404.29Positive

Market Momentum

MACD1.03Positive
RSI42.60Neutral
STOCH34.15Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3979, the sentiment is Negative. The current price of 453.00 is below the 20-day moving average (MA) of 475.70, below the 50-day MA of 456.60, and above the 200-day MA of 404.29, indicating a neutral trend. The MACD of 1.03 indicates Positive momentum. The RSI at 42.60 is Neutral, neither overbought nor oversold. The STOCH value of 34.15 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3979.

Uluru Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform
Sector (61)

Financial Indicators

JP:3979 against its peers
NameOverall RatingMarket CapP/E RatioROEDividend YieldRevenue GrowthEPS Growth
JP:4752JP:475283OutperformJPY 7.05B8.55―4.14%7.77%5.97%
JP:4396JP:439681OutperformJPY 31.32B16.64―2.12%15.42%27.83%
JP:3979JP:397977OutperformJPY 12.55B17.54―0.88%15.58%18.58%
JP:4053JP:405374OutperformJPY 23.18B24.41――18.07%-0.13%
Sector *61Neutral$37.18B12.37-10.20%1.83%8.50%-7.62%
JP:1447JP:144748NeutralJPY 7.79B-9.49―0.63%0.09%-1835.60%
JP:5255JP:525545NeutralJPY 4.33B-31.42――-1.67%98.41%

* Technology Sector Average

Performance Comparison

-50%0%50%JP:3979JP:1447JP:4053JP:4396JP:4752JP:5255Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
JP:3979 and its peers over the selected period
Show on chartTickerCompany NamePriceChange% Change
JP:3979Uluru Co., Ltd.453.0051.2312.75%
JP:1447ITbook Holdings Co., Ltd.319.0073.0029.67%
JP:4053Sun Asterisk, Inc.578.00148.0034.42%
JP:4396System Support, Inc.1507.0024.621.66%
JP:4752Showa System Engineering Corporation1593.00-97.14-5.75%
JP:5255Monstarlab Holdings Inc.67.00-96.00-58.90%

Uluru Co., Ltd. Corporate Events

Uluru Releases Q1 FY2027 Financial Results Outline and Growth Strategy Update

Aug 13, 2026

Uluru Co., Ltd. has released its financial results for the first quarter of the fiscal year ending March 31, 2027, offering investors and stakeholders an overview of its recent performance. The disclosure, which includes an executive summary, consoli...

Uluru Posts Strong Q1 Revenue and Profit Gains, Affirms Full-Year Growth Outlook

Aug 13, 2026

Uluru Co., Ltd. reported first-quarter consolidated results for the fiscal year ending March 31, 2027, with net sales rising 14.1% year on year to ¥1.94 billion and EBITDA jumping 63.3% to ¥329 million. Operating profit increased 80.6% to &...

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: Aug 27, 2026