WATCH PAL GROUP Holdings CO., LTD. (2726.T)
Consumer Cyclical · Apparel Retail · JPX · Japan
64
Final Score
-72.1%
Margin of Safety
87
Quality Score
¥1,510
Current Price
¥261.3B
Market Cap
Key Metrics
Pe Ratio
14.79
Forward Pe
7.77
Pb Ratio
3.20
Ev Ebitda
6.32
Roe
22.8%
Gross Margin
56.9%
Operating Margin
13.0%
Net Margin
7.5%
Dividend Yield
265.0%
Debt To Equity
15.72
Current Ratio
2.19
Beta
0.56
📈 Trend Charts
Revenue Trend
EPS Trend
Net Income Trend
Free Cash Flow Trend
Intrinsic Value Estimates
Low
¥702
Base
¥877
High
¥1,053
Pipeline Stage Details
Stage A — Hard Filters ✅
Pe Ratio
14.79
Eps Positive Years
4.00
Eps Lookback
4.00
Fcf Positive Years
4.00
Fcf Lookback
4.00
Debt To Equity
0.16
Current Ratio
2.19
Dilution Cagr
-0.00
Stage B — Quality Score: 87/100
Stage C — Cyclicality: LOW
Normalized EPS
¥75.14
Stage F — Final Score Breakdown
| Component | Weighted Score |
|---|---|
| Valuation | 3.0 |
| Earnings Quality | 21.7 |
| Balance Sheet | 18.0 |
| Stability | 12.0 |
| Moat Proxies | 9.0 |
Top Drivers
- Exceptional business quality (score 87/100): consistent profitability, strong returns on capital, and stable margins — hallmarks of a Buffett-style competitive moat.
- Reasonable P/E of 14.8x — below long-run market average (~15-17x), suggesting the stock is not overpriced.
- High ROIC of 156.7% — the business earns well above its cost of capital, indicating a strong competitive advantage and efficient capital allocation (Buffett seeks ROIC > 12%).
- Fortress balance sheet: D/E of 0.16x (conservative) and current ratio of 2.19x — ample liquidity and low financial risk. Graham emphasis on capital preservation.
- Low cyclicality: earnings are relatively stable and predictable, making intrinsic value estimates more reliable.
Top Risks
- No significant risks identified in this analysis.
Financial History
| Year | Revenue | Gross Profit | Operating Income | Net Income | EPS |
|---|---|---|---|---|---|
| 2023 | ¥164.5B | ¥90.2B | ¥15.8B | ¥10.0B | ¥56.66 |
| 2024 | ¥192.5B | ¥106.3B | ¥18.6B | ¥12.8B | ¥73.65 |
| 2025 | ¥207.8B | ¥116.3B | ¥23.7B | ¥11.8B | ¥68.23 |
| 2026 | ¥234.7B | ¥133.1B | ¥27.2B | ¥17.7B | ¥102.01 |
Cash Flow History
| Year | Operating CF | CapEx | Free Cash Flow |
|---|---|---|---|
| 2022 | N/A | N/A | N/A |
| 2023 | ¥17.0B | ¥-2.5B | ¥14.6B |
| 2024 | ¥13.5B | ¥-3.2B | ¥10.3B |
| 2025 | ¥22.0B | ¥-3.4B | ¥18.7B |
| 2026 | ¥21.3B | ¥-3.6B | ¥17.8B |