SPSE/2976 (SPSE/2976)

Sapporo Stock Exchange: SPSE/2976 · JPY

¥697

+1.00 (+0.1%)· Recorded snapshot

Market cap	936.5M
Revenue (ttm)	3.5B
Net income (ttm)	100M
EPS (ttm)	¥74.4
Shares out	1.3M
P/E (trailing)	9.4x
Dividend	¥10.0 (1.44%)
Volume	700
Beta	-0.11

Market data

Price

Recent price action with selectable time range.

Financial snapshot

Revenue (ttm): 3.5B
Net income (ttm): 100M
EPS (ttm): ¥74.4
P/E (trailing): 9.4x
Market cap: 936.5M

Calendar

Next earnings

Upcoming earnings date and setup when available.

Upcoming

DateLoading

Window—

EPS estimate—

Revenue estimate—

Sector percentile context

Refreshed 2026-10-28 19:55 UTC

Forward P/En/a

P25 n/aP50 n/aP75 n/a

Trailing P/E9.4

P25 n/aP50 n/aP75 n/a

ROE5.2

P25 n/aP50 n/aP75 n/a

ROIC3.6

P25 n/aP50 n/aP75 n/a

Benchmarks · 1M

All SPSE/2976 indicators

Market & fundamental data

Available fields

212

Groups with data

Currency

JPY

Showing 212 of 212 available metrics for this ticker.

Profile and market data

Ticker identity, listing, currency, market cap, and source dates.

Metric	Value
Amount currency	JPY
Country	Japan
Country code	JP
Earnings date	2026-11-13
Employees	60
Employees change	4
Employees growth	7.14%
Enterprise value	JPY 2.2B
Exchange	Sapporo Stock Exchange
Financial currency	JPY
Financial report date	2026-06-30
First seen	2026-05-10
Fiscal year end	March
Founded	2003
Industry	Land Subdividers and Developers, Except Cemeteries
Is primary listing	Yes
ISIN number	JP3699550004
Last earnings date	2026-02-13
Last refreshed	2026-10-28
Market cap	JPY 936.5M
Next earnings date	2026-11-13
Price	JPY 697.00
Price currency	JPY
SIC code	6552
Stock price date	2026-10-27
Symbol	spse/2976
Website	https://www.nippon-grande.co.jp

Valuation

Multiples, yields, enterprise-value ratios, and valuation checks.

Metric	Value
Average P/E ratio (10Y)	18.39x
Average P/E ratio (3Y)	33.92x
Average P/E ratio (5Y)	21.99x
Earnings yield	10.68%
EV/Earnings	22.22x
EV/EBIT	16.22x
EV/EBITDA	9.76x
EV/FCF	2.01x
EV/Sales	0.64x
FCF / EV yield	49.63%
FCF yield	117.78%
Graham number	1570.91923
Graham upside	125.38%
Lynch fair value	JPY 372.13
Lynch upside	-46.61%
P/B ratio	0.47x
P/E ratio	9.36x
P/FCF ratio	0.85x
P/OCF ratio	0.85x
P/S ratio	0.27x
Price / tangible book value	0.47x
Price/EBITDA ratio	4.11x

Profitability

Margins, returns on capital, cash conversion, and quality metrics.

Metric	Value
EBIT margin	3.95%
EBITDA margin	6.57%
Effective tax rate	13.79%
FCF margin	30.18%
Gross margin	16.6%
Operating margin	3.95%
Pretax margin	3.35%
Profit margin	2.89%
Profit per employee	JPY 1.7M
Revenue per employee	JPY 57.7M
ROA	1.69%
ROA (5Y)	0.84%
ROCE	3.51%
ROE	5.16%
ROE (5Y)	3.76%
ROIC	3.6%
ROIC (5Y)	2.24%
Tax / revenue	0.46%

Growth

Revenue, earnings, cash-flow, and forward growth indicators.

Metric	Value
EPS growth 3Y	-16.71%
EPS growth 5Y	-4.38%
FCF growth 5Y	37.31%
Gross profit growth	27.49%
Gross profit growth (Q)	-5.26%
Gross profit growth 3Y	-10.61%
Gross profit growth 5Y	-5.38%
Net income growth 3Y	-17.02%
Net income growth 5Y	-3.9%
OCF growth 5Y	15.61%
Operating income growth 3Y	-16.34%
Operating income growth 5Y	0.29%
Revenue growth	22.79%
Revenue growth (Q)	-42.92%
Revenue growth (QoQ)	-59.16%
Revenue growth 3Y	-11.81%
Revenue growth 5Y	-7.01%

Financial statements

Income-statement and cash-flow amounts, totals and per share.

Metric	Value
Depreciation and amortization	JPY 90.8M
EBIT	JPY 137M
EBITDA	JPY 227.8M
EPS	JPY 74.43
FCF per share	JPY 820.93
Financing cash flow	JPY -516M
Free cash flow	JPY 1.1B
Gross profit	JPY 575M
Income taxes	JPY 16M
Net borrowing	JPY -514M
Net cash flow	JPY 587M
Net income	JPY 100M
Operating income	JPY 137M
Revenue	JPY 3.5B

Financial strength

Debt, cash, solvency, accounting-quality, and balance-sheet signals.

Metric	Value
Altman Z-Score	1.86
Book value per share	JPY 1,473.65
Debt / EBITDA	10.57
Debt / equity	1.22
Debt / FCF	2.18
Interest coverage	3.61
Long-term assets	JPY 2.8B
Long-term liabilities	JPY 1.9B
Net cash (debt)	JPY -1.3B
Net cash / market cap	-137.32%
Net debt / EBITDA	5.65
Net debt / equity	0.65
Net debt / FCF	1.17
Piotroski F-Score	8
Property, plant and equipment	JPY 2.8B
Shareholders' equity	JPY 2B
Tangible book value	JPY 2B
Tangible book value per share	JPY 1,472.16
Total assets	JPY 4.6B
Total cash	JPY 1.1B
Total debt	JPY 2.4B
Total liabilities	JPY 2.7B
WACC	2%

Liquidity

Current-asset coverage and working-capital efficiency metrics.

Metric	Value
Asset turnover	0.68
Current assets	JPY 1.8B
Current liabilities	JPY 729M
Current ratio	2.48
Inventory turnover	2.21
Net working capital	JPY 536M
Quick ratio	1.56
Working capital	JPY 1.1B
Working capital turnover	3.12

Dividends and buybacks

Dividend yield, payout, buybacks, and shareholder-yield indicators.

Metric	Value
Dividend growth	0%
Dividend growth (3Y)	-8.37%
Dividend growth (5Y)	0%
Dividend growth years	0
Dividend payment date	2026-06-29
Dividend payment years	1
Dividend per share	JPY 10.00
Dividend yield	1.44%
Ex-dividend date	2026-03-30
FCF payout ratio	1.22%
Last dividend	JPY 10.00
Payout ratio	13.44%
Shareholder yield	1.44%

Performance and technicals

Returns, volatility, beta, momentum, RSI, and moving-average context.

Metric	Value
150-day SMA	JPY 699.59
1D price change	0.14%
1M price change	3.11%
1M total return	3.11%
1W price change	1.75%
1W total return	1.75%
1Y price change	-2.52%
1Y return CAGR	-1.18%
1Y total return	-1.18%
20-day SMA	JPY 685.40
200-day SMA	JPY 701.18
3M price change	-2.79%
3M total return	-2.79%
3Y price change	-5.17%
3Y return CAGR	-0.81%
3Y total return	-2.42%
50-day SMA	JPY 686.52
50-day SMA vs 200-day SMA	50under200
52-week high	JPY 780.00
52-week high date	2026-03-26
52-week low	JPY 661.00
52-week low date	2026-06-03
5Y price change	-0.43%
5Y return CAGR	1.07%
5Y total return	5.48%
6M price change	1.75%
6M total return	1.75%
All-time high	JPY 2,556.00
All-time high date	2019-07-04
All-time low	JPY 471.00
All-time low date	2020-03-13
Average true range (ATR)	JPY 10.89
Average volume	515
Beta (1Y)	-0.05
Beta (2Y)	0.18
Beta (5Y)	-0.11
Change from 52-week high	-10.64%
Change from 52-week low	5.45%
Change from all-time high	-72.73%
Change from all-time low	47.98%
Change from open	1.75%
Day's gap	-1.58%
Dollar volume	JPY 487,900
High price	JPY 697.00
Low price	JPY 685.00
Monthly RSI	46.64
Open price	JPY 685.00
Position in 52-week range	100%
Previous close	JPY 696.00
Price vs 150-day SMA	-0.37%
Price vs 20-day SMA	1.69%
Price vs 200-day SMA	-0.6%
Price vs 50-day SMA	1.53%
Relative volume	1.28
RSI	54.4
Sharpe ratio	-0.02
Sharpe ratio (3Y)	-0.03
Sharpe ratio (5Y)	0.22
Sortino ratio	0.22
Sortino ratio (3Y)	0.18
Sortino ratio (5Y)	0.54
Volume	700
Weekly RSI	51.04
YTD price change	-3.06%
YTD total return	-1.73%

Ownership and float

Institutional, insider, float, short-interest, and share-count fields.

Metric	Value
Float	267K
Shares change (QoQ)	0%
Shares held by insiders	47%
Shares outstanding	1.3M

Deeper analysis on SPSE/2976

14 sections in the full report · jump straight to what you need

Forecast

Base and Bull forecast paths with report-date return framing.

→

Valuation

Fair-value bridge, DCF, owner earnings, and peer multiples.

→

Sensitivity

Cost-of-equity and terminal-growth stress table.

→

Risks

Kill scenarios, soft-pass flags, and downside catalysts.

→

Earnings

Next earnings setup and beat / inline / miss thresholds.

→

Position sizing

Entry, exit, conviction, and quarterly monitoring rules.

→

Financials

Revenue, margins, cash flow, and balance-sheet context.

→

Peers

Relative valuation and profitability against the cohort.

→

Moat

Economic-profit evidence and competitive advantage risk.

→

Industry cycle

Sector phase, capital cycle, and secular tailwinds.

→

Frequently asked questions

About this SPSE/2976 report

Is a complete SPSE/2976 research report available?

No complete published report is available for spse/2976 (SPSE/2976) on this page. Market-directory data, when present, is not a substitute for a validated stock analysis.

SPSE/2976 (SPSE/2976)

Price

Financial snapshot

Fair-value bridge

Latest news · SPSE/2976

Valuation

Profitability

Balance sheet

Trading

Next earnings

Sector percentile context

All SPSE/2976 indicators

Profile and market data

Valuation

Profitability

Growth

Financial statements

Financial strength

Liquidity

Dividends and buybacks

Performance and technicals

Ownership and float

Deeper analysis on SPSE/2976

Frequently asked questions