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LIGUA, Inc.
(7090)
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Rating:51Neutral
Price Target:
¥951.00
▲(3.37% Upside)
Action:Upgraded
Date:08/29/26
The score is held back primarily by weak financial performance (declining revenue, ongoing losses, and thin equity despite some debt reduction). Technicals are a positive with an established uptrend, but overbought indicators raise near-term reversal risk. Valuation is constrained by negative earnings (negative P/E) and the absence of dividend yield data.
Positive Factors
Improving Operating Cash Flow
The improvement in operating cash flow indicates that the business is currently generating more internal liquidity from operations. If sustained, this can support working capital, reduce reliance on external funding, and provide resilience despite weak reported earnings.
Negative Factors
Contracting Revenue
Two consecutive years of revenue contraction point to weakening demand, reduced operating scale, or execution challenges. Persistent top-line pressure can limit cost absorption, weaken competitive investment capacity, and make a durable return to profitability more difficult.
Read all positive and negative factors
Positive Factors
Negative Factors
Improving Operating Cash Flow
The improvement in operating cash flow indicates that the business is currently generating more internal liquidity from operations. If sustained, this can support working capital, reduce reliance on external funding, and provide resilience despite weak reported earnings.
Read all positive factors
LIGUA, Inc. (7090) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥1.48B
Dividend YieldN/A
Average Volume (3M)15.67K
Price to Earnings (P/E)―
Beta (1Y)0.54
Revenue Growth-12.63%
EPS Growth42.93%
CountryJP
Employees129
SectorGeneral
Sector StrengthN/A
IndustryMedical - Care Facilities
Share Statistics
EPS (TTM)-121.26
Shares Outstanding1,611,800
10 Day Avg. Volume7,040
30 Day Avg. Volume15,666
Financial Highlights & Ratios
PEG Ratio0.29
Price to Book (P/B)8.38
Price to Sales (P/S)0.61
P/FCF Ratio5.85
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
LIGUA, Inc. Business Overview & Revenue Model
Company Description
Ligua Inc., founded in Osaka, Japan in 2004, operates as a consulting firm primarily offering management support services within the healthcare sector. The company's activities are structured across two main divisions: Orthopedic Clinic Solutions ...
LIGUA, Inc. Financial Statement Overview
Summary
Income Statement
34
Negative
Balance Sheet
22
Negative
Cash Flow
58
Neutral
| Breakdown | TTM | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 2.39B | 2.42B | 2.87B | 3.43B | 2.84B | 3.20B |
| Gross Profit | 1.37B | 1.42B | 1.71B | 1.88B | 1.22B | 1.63B |
| EBITDA | -28.70M | -67.19M | -90.80M | 274.91M | -258.56M | 359.47M |
| Net Income | -185.00M | -241.03M | -301.00M | 104.08M | -774.47M | 72.41M |
Balance Sheet | ||||||
| Total Assets | 2.51B | 2.49B | 3.14B | 3.87B | 3.37B | 3.28B |
| Cash, Cash Equivalents and Short-Term Investments | 1.15B | 1.19B | 1.35B | 1.33B | 1.17B | 1.38B |
| Total Debt | 1.55B | 1.62B | 2.10B | 2.39B | 2.26B | 1.51B |
| Total Liabilities | 2.34B | 2.32B | 2.82B | 3.26B | 3.02B | 2.14B |
| Stockholders Equity | 167.44M | 176.88M | 319.81M | 604.90M | 353.17M | 1.14B |
Cash Flow | ||||||
| Free Cash Flow | 0.00 | 253.57M | 146.47M | -5.19M | -384.94M | 40.15M |
| Operating Cash Flow | 0.00 | 263.68M | 163.38M | 2.83M | -328.22M | 80.06M |
| Investing Cash Flow | 0.00 | -41.85M | 147.72M | 10.78M | -600.71M | -474.61M |
| Financing Cash Flow | 0.00 | -390.37M | -290.02M | 137.19M | 716.85M | -154.13M |
LIGUA, Inc. Technical Analysis
Positive
920.00
Price Trends
812.78
Positive
872.42
Positive
919.21
Positive
Market Momentum
29.59
Negative
79.34
Negative
91.06
Negative
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:7090, the sentiment is Positive. The current price of 920 is above the 20-day moving average (MA) of 845.40, above the 50-day MA of 812.78, and above the 200-day MA of 919.21, indicating a bullish trend. The MACD of 29.59 indicates Negative momentum. The RSI at 79.34 is Negative, neither overbought nor oversold. The STOCH value of 91.06 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:7090.
LIGUA, Inc. Peers Comparison
UnderperformOutperform
Sector (55)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
75 Outperform | ¥144.94B | 16.96 | 24.90% | 1.53% | 15.46% | 6.44% | |
74 Outperform | ¥63.47B | 15.82 | ― | 3.22% | 13.57% | 0.34% | |
71 Outperform | ¥8.17T | 30.89 | 25.12% | 1.19% | 12.65% | 32.11% | |
62 Neutral | ¥142.36B | 19.99 | 6.57% | 1.78% | 5.05% | 50.43% | |
55 Neutral | $6.65B | 3.83 | -15.92% | 6.20% | 10.91% | 7.18% | |
54 Neutral | ¥19.22B | 20.42 | ― | 2.65% | 2.22% | -2.17% | |
51 Neutral | ¥1.48B | -7.80 | ― | ― | -12.63% | 42.93% |
* General Sector Average
JP:7090
LIGUA, Inc.
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-13.45%
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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.