3521.T
The company operates in the Leisure & Recreation industry, providing services that cater to consumer discretionary spending, and generates revenue primarily through service-based offerings.
Business. The company operates in the Leisure & Recreation industry, providing services that cater to consumer discretionary spending, and generates revenue primarily through service-based offerings.
At a glance
What drives this business
The watch-list the newsroom runs for this company — derived from its sector path, sharpened layer by layer. Not investment advice.
News & coverage
0Sector rotation
Developing storylines
Analysis
AI analysisOpportunity
Upcoming catalysts
Scheduled public events. Informational only — not investment advice.
- Macro
- Rate decisionBank of England rate decision (press conf.)2026-08-06 · GB
- Rate decisionReserve Bank of Australia rate decision (press conf.)2026-08-12 · AU
- Rate decisionNorges Bank rate decision (press conf.)2026-08-20 · NO
- Rate decisionSveriges Riksbank rate decision (press conf.)2026-09-03 · SE
- Rate decisionBank of Canada rate decision (press conf.)2026-09-09 · CA
- Rate decisionEuropean Central Bank rate decision (press conf.)2026-09-10 · EU
- Macro & political
- ElectionSE Swedish Election2026-09-14 · SE
- ElectionUS U.S. Midterms2026-11-03 · US
- ElectionFR French Legislative2027-06-01 · FR
Pre-earnings brief
Signals & dispatch
Composite-score breakdown
Synthesis
The company operates in the Leisure & Recreation industry, providing services that cater to consumer discretionary spending, and generates revenue primarily through service-based offerings.
The company maintains a strong liquidity position, with a current ratio of 3.38, indicating that it has more than three times the current assets to cover its current liabilities. Its cash and equivalents amount to 1,502,403,000 JPY, which is a significant portion of its total assets, further supporting its liquidity. The company's debt-to-equity ratio is 0.12, suggesting a conservative capital structure with minimal reliance on debt financing.
In terms of profitability, the company's return on equity (ROE) is 3.89%, and its return on assets (ROA) is 3.15%. These figures are below the industry median for Leisure & Recreation, indicating that the company is not outperforming its peers in terms of asset and equity utilization. The operating margin, calculated as operating income divided by revenue, is 17.23%, which is a measure of operational efficiency but does not exceed the industry median.
The company's revenue is not segmented by geographic regions or product lines in the provided data, so it is not possible to assess revenue concentration or geographic exposure. However, the company's operations are likely concentrated in Japan, given the JPY-based financials and the lack of international revenue breakdown.
The company's growth trajectory is not explicitly detailed in the provided data, but the absence of a significant change in revenue from the previous period suggests a stable or slightly growing business. The company's free cash flow of 403,700,000 JPY indicates that it is generating sufficient cash to support operations and potentially fund growth initiatives.
The company's risk assessment indicates a low level of liquidity and dilution risk. There are no immediate filing-based liquidity or dilution flags, and the company's capital structure is not expected to change significantly in the near term. The dilution potential is low, as the number of shares outstanding for both basic and diluted shares is the same, indicating no dilutive impact from stock options or convertible securities.
There are no recent events or filings mentioned in the provided data that would significantly impact the company's operations or financial position. The company's financials appear to be stable, with no major changes in revenue, expenses, or capital structure in the most recent period.
- The company has a strong liquidity position with a current ratio of 3.38 and significant cash reserves.
- The company's ROE and ROA are below the industry median, indicating room for improvement in asset and equity utilization.
- The company's capital structure is conservative, with a low debt-to-equity ratio of 0.12.
- The company's free cash flow of 403,700,000 JPY supports operational flexibility and potential for growth.
- The company's risk assessment indicates low liquidity and dilution risk, with no immediate filing-based flags.
- **margin_outlook_rationale**: The company's operating margin is stable, with no significant changes in the most recent period, suggesting a consistent cost structure.
- **rd_outlook_rationale**: There is no specific information provided on research and development activities or their expected impact on future performance.
Bull / Bear case
analysis pipelineIn focus — financials by report
Valuation
Revenue by segment
Business relationships
Supply chain
Peer comparison
Market position
Stress test
Predictor forecast
Options
Short squeeze
Earnings-call key lines
Estimate revisions
consensus EPS · 26-week trendSell-side observations
Themes
ESG
Risk factors
- No immediate filing-based liquidity or dilution flags were detected.
Benchmarks vs cohort
Corporate actions / M&A
FX exposure
Comparable transactions
Derivatives & instruments
Actions
Ask Handelsavisen
- Market data
- Market data cache
- Issuer disclosures
- Public news
- Earnings transcripts
- Consensus estimates
- ESG data
- Dilution Ratio(shares_outstanding_diluted - shares_outstanding_basic) / shares_outstanding_basic
- Net Cashcash_and_equivalents + short_term_investments - short_term_debt - long_term_debt
- Capex To Revenuecapital_expenditure / revenue
- Return On Equitynet_income / total_equity
- Debt To Equity(short_term_debt + long_term_debt) / total_equity
- Cash Conversion Ratiooperating_cash_flow / net_income
- 3521.T Market data — financials · 2026-05-26
- Thermae-Yu Holdings Co Ltd Market data — analyst estimates · 2026-05-26