Nagahori Corporation (8139) AI Stock Analysis

• Market Cap: ¥26.50B
• Dividend Yield: 0.58%
• Average Volume (3M): 4.78K
• Price to Earnings (P/E): 81.6
• Beta (1Y): 0.03
• Revenue Growth: 2.98%
• EPS Growth: -42.40%
• Country: JP
• Employees: 484
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Luxury Goods
• EPS (TTM): -2.25
• Shares Outstanding: 16,773,376
• 10 Day Avg. Volume: 5,680
• 30 Day Avg. Volume: 4,783
• PEG Ratio: -2.41
• Price to Book (P/B): 1.64
• Price to Sales (P/S): 0.93
• P/FCF Ratio: -19.97
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: ¥1,662.00
• Price Target Upside: -3.82% Downside
• Rating Consensus: Hold
• Number of Analyst Covering: 0

• Rating: 59 Neutral
• Price Target: ¥1,662.00 ▼(-3.82% Downside)

Nagahori Corporation's overall stock score reflects a mix of strong technical momentum and concerning financial and valuation aspects. The primary strengths are found in the stock's positive price trend and momentum indicators. However, these are offset by significant financial challenges, including declining profitability and negative cash flows, as well as a high P/E ratio suggesting overvaluation.

Nagahori Corporation Business Overview & Revenue Model

Company Description

Nagahori Corporation (8139) is a Japan-based company primarily engaged in the wholesale and retail of jewelry products. The company's core offerings include a wide range of jewelry items such as rings, necklaces, bracelets, and other accessories. Nagahori Corporation operates through various sales channels, including its retail stores, online platforms, and wholesale distribution to other retailers. The company is known for its commitment to quality and craftsmanship, appealing to a diverse customer base seeking premium jewelry products.

How the Company Makes Money

Nagahori Corporation makes money through the sale of its jewelry products across multiple channels. The primary revenue streams include retail sales from its physical stores and online platform, where customers can purchase a variety of jewelry items. Additionally, the company engages in wholesale distribution, supplying jewelry to other retailers who then sell these products to end consumers. Significant partnerships with other retailers and suppliers help expand their market reach and distribution capabilities. Seasonal promotions, new product launches, and brand collaborations also contribute to Nagahori Corporation's revenue generation.

Nagahori Corporation Financial Statement Overview

Summary

Nagahori Corporation displays a mixed financial performance. While revenue growth and stable gross profit margin are positive, declining EBIT and net profit margins, coupled with negative cash flow trends, highlight significant challenges. The balance sheet is moderately strong but does not offset liquidity concerns.

Income Statement

Nagahori Corporation shows a mixed performance in its income statement. The company has experienced revenue growth over recent years, but the growth rate has slowed from 23.5% in 2023 to 4.9% in 2025. The gross profit margin is relatively stable around 25%, indicating consistent cost management. However, the declining EBIT and net profit margins, down to 3.2% and 1.8% respectively in 2025, suggest challenges in operational efficiency and profitability.

Balance Sheet

The balance sheet reflects moderate financial stability with a debt-to-equity ratio of 0.8, which is manageable but indicates some reliance on debt. The equity ratio stands at 49.5%, showing a robust capital structure. However, the declining ROE from 4.3% in 2024 to 3.1% in 2025 highlights some inefficiencies in generating returns on equity.

Cash Flow

Cash flow analysis reveals concerning trends for Nagahori Corporation. Operating cash flow has been negative for the last three years, indicating potential liquidity issues. The free cash flow to net income ratio is also negative, suggesting that the company is struggling to generate cash from its operations to cover net income. These factors underscore the need for improved cash management strategies.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	23.09B	22.89B	21.82B	17.67B	16.93B	16.30B
Gross Profit	5.69B	5.68B	5.77B	4.71B	4.47B	4.36B
EBITDA	795.68M	877.68M	980.77M	450.35M	546.50M	100.86M
Net Income	325.84M	406.38M	519.97M	60.78M	163.92M	-331.58M
Balance Sheet
Total Assets	27.21B	26.24B	25.47B	24.17B	23.86B	23.61B
Cash, Cash Equivalents and Short-Term Investments	1.70B	2.29B	2.87B	3.50B	3.53B	2.98B
Total Debt	11.37B	10.40B	9.87B	9.35B	9.35B	9.15B
Total Liabilities	14.40B	13.24B	12.75B	12.05B	11.80B	11.65B
Stockholders Equity	12.81B	13.00B	12.72B	12.13B	12.06B	11.96B
Cash Flow
Free Cash Flow	0.00	-1.07B	-724.10M	-87.09M	648.51M	807.36M
Operating Cash Flow	0.00	-972.81M	-515.30M	-20.73M	670.34M	903.30M
Investing Cash Flow	0.00	64.84M	-531.09M	47.76M	-259.09M	-51.88M
Financing Cash Flow	0.00	314.54M	413.10M	-52.96M	138.14M	-106.41M

Nagahori Corporation Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 1728.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Negative
• RSI: Neutral
• STOCH: Negative

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:8139, the sentiment is Positive. The current price of 1728 is above the 20-day moving average (MA) of 1689.80, above the 50-day MA of 1663.86, and above the 200-day MA of 1493.87, indicating a bullish trend. The MACD of 15.22 indicates Negative momentum. The RSI at 63.30 is Neutral, neither overbought nor oversold. The STOCH value of 98.25 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:8139.

Nagahori Corporation Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
9990	74 Outperform	¥22.14B	9.68	8.62%	3.94%	-0.31%	-4.69%
9904	72 Outperform	¥10.04B	20.90	12.74%	5.34%	3.88%	0.84%
7638	68 Neutral	¥24.63B	12.13	19.98%	3.15%	38.13%	94.39%
7937	64 Neutral	¥34.75B	22.20	―	3.59%	19.89%	-11.30%
8139	59 Neutral	¥26.50B	81.57	―	0.58%	2.98%	-42.40%
7872	56 Neutral	¥6.26B	-10.83	-2.90%	4.58%	-1.15%	47.80%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%