LIGUA, Inc. (7090) AI Stock Analysis

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LIGUA, Inc.

(TSE/TYO:7090)

Select Model

Rating:50Neutral

Price Target:JPY 813.00▼(-9.67% Downside)

Action:reiterated

Date:08/29/26

The overall score is constrained by a weak financial foundation, primarily due to high leverage and persistent losses, which are the most significant risk factors. While the company's ability to generate positive cash flow offers some stability, the negative P/E ratio underscores its lack of profitability. Positive technical momentum provides a near-term tailwind, but overbought signals warrant caution.

Positive Factors

Improving operating cash flowThe improvement in operating cash flow indicates that the business is currently converting operations into more liquidity, despite reported losses. If sustained, stronger internal cash generation can support working capital, debt servicing, and business continuity over the coming quarters.

Negative Factors

Contracting revenueTwo consecutive years of annual revenue contraction point to weakening commercial momentum rather than a single-period fluctuation. A smaller revenue base can reduce operating leverage, constrain investment capacity, and make it harder for the company to absorb fixed costs over the next several quarters.

LIGUA, Inc. (7090) vs. iShares MSCI Japan ETF (EWJ)

Market Cap: JPY 1.48B
Dividend Yield: ―
Average Volume (3M): 1,710
Price to Earnings (P/E): -7.4
Beta (1Y): 0.70
Revenue Growth: -8.27%
EPS Growth: 37.34%
Country: Japan
Employees: 129
Sector: General
Sector Strength: 55
Industry: Medical - Care Facilities

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 and...

LIGUA, Inc. Financial Statement Overview

Summary

Financial performance is mixed. Cash flow generation is a relative strength (Cash Flow Score: 75), but the Income Statement (Score: 35) shows declining revenue and persistent net losses, while the Balance Sheet (Score: 20) is highly leveraged with eroded equity, raising solvency concerns. The overall financial health is weak, with cash flow providing only a partial cushion.

Income Statement

35Negative

Balance Sheet

20Very Negative

Cash Flow

75Positive

Financial statement breakdown
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	253.57M	146.47M	-5.19M	-384.94M	40.15M
Operating Cash Flow	0	263.68M	163.38M	2.83M	-328.22M	80.06M
Investing Cash Flow	0	-41.85M	147.72M	10.78M	-600.71M	-474.61M
Financing Cash Flow	0	-390.37M	-290.02M	137.19M	716.85M	-154.13M

LIGUA, Inc. Technical Analysis

Technical Analysis SentimentPositive

Last Price900.00

Price Trends

50DMA903.74Negative

100DMA858.26Positive

200DMA906.36Negative

Market Momentum

MACD-6.92Negative

RSI55.69Neutral

STOCH50.36Neutral

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 900.00 is above the 20-day moving average (MA) of 865.35, below the 50-day MA of 903.74, and below the 200-day MA of 906.36, indicating a neutral trend. The MACD of -6.92 indicates Negative momentum. The RSI at 55.69 is Neutral, neither overbought nor oversold. The STOCH value of 50.36 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:7090.

LIGUA, Inc. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

JP:7090 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
JP:7741	82Outperform	JPY 7.99T	28.48	27.70%	1.25%	13.02%	38.15%
JP:3046	73Outperform	JPY 161.75B	20.75	22.48%	1.50%	14.41%	-6.42%
JP:5889	69Neutral	JPY 53.81B	12.48	―	3.84%	15.36%	5.16%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
JP:7780	55Neutral	JPY 146.24B	19.95	6.65%	1.46%	5.60%	25.38%
JP:7743	54Neutral	JPY 23.79B	21.83	―	1.91%	4.13%	-39.39%
JP:7090	50Neutral	JPY 1.54B	-7.42	―	―	-8.27%	37.34%

* General Sector Average

Performance Comparison

JP:7090 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
JP:7090	LIGUA, Inc.	900.00	-151.00	-14.37%
JP:7741	HOYA CORPORATION	23925.00	285.06	1.21%
JP:3046	JINS HOLDINGS	6930.00	833.61	13.67%
JP:7780	Menicon Co	1922.00	573.53	42.53%
JP:5889	Japan Eyewear Holdings Co.,Ltd.	2212.00	405.55	22.45%
JP:7743	Seed Co., Ltd.	786.00	231.63	41.78%

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 29, 2026

LIGUA, Inc. AI Stock Analysis