8105.T

The company's capital structure is characterized by a strong equity base, with total equity of ¥2,675,391,000 and no long-term debt, resulting in a debt-to-equity ratio of 0.0. The company maintains a high liquidity position, with a current ratio of 4.96 and cash and equivalents of ¥474,747,000. However, the company reported negative operating and free cash flows of ¥-330,389,000 and ¥-416,416,000, respectively, indicating a cash outflow from operations.

Profitability metrics show a challenging performance, with a net loss of ¥-407,319,000 and an operating loss of ¥-452,381,000. The return on equity (ROE) is -15.22%, and the return on assets (ROA) is -12.23%, both significantly below typical industry benchmarks. The gross profit margin is 32.6%, which is in line with the industry median, but the operating margin is -14.6%, reflecting poor cost control and operational efficiency.

The company's revenue is concentrated in a single business segment, as disclosed in the financial snapshot, with no geographic breakdown provided. This lack of diversification increases exposure to regional economic fluctuations and market-specific risks. The absence of segment or geographic data limits the ability to assess the company's risk profile in detail.

The company's growth trajectory is uncertain, with a net loss in the most recent reporting period. The operating income and net income are both negative, and there is no indication of a turnaround in the near term. The capital expenditure of ¥-18,930,000 suggests minimal investment in growth initiatives, which may hinder future expansion.

The risk assessment indicates low liquidity and dilution risk, with no immediate filing-based flags detected. The company's strong equity position and absence of long-term debt reduce financial leverage risk. However, the negative cash flows and operating losses pose operational risks. The dilution potential is low, with no significant changes in shares outstanding between basic and diluted shares.

Recent events include the disclosure of a net loss and negative operating cash flow in the latest financial report. The company's market price is ¥97.0, and the market capitalization is ¥6,252,075,927. Analysts have reported a last actual EPS of -7.24 JPY and a revenue of ¥3,098,780,000, aligning with the financial snapshot.