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Stock Analysis & ValuationTACHI-S Co., Ltd. (7239.T)

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Previous Close
¥2,104.00
Sector Valuation Confidence Level
Moderate
Valuation methodValue, ¥Upside, %
Artificial intelligence (AI)2627.8525
Intrinsic value (DCF)906.10-57
Graham-Dodd Method2963.3941
Graham Formula1861.90-12

Strategic Investment Analysis

Company Overview

TACHI-S Co., Ltd. (7239.T) is a leading Japanese manufacturer of automotive seats, specializing in high-quality seat systems for a diverse range of vehicles, including luxury cars, sports cars, Kei cars, and commercial vehicles. Headquartered in Akishima, Japan, the company has built a strong reputation since its founding in 1954, supplying both domestic and international markets. TACHI-S operates in the Auto - Parts sector, a critical segment of the Consumer Cyclical industry, catering to major automakers with innovative seating solutions. The company’s product portfolio includes driver, rear, passenger, and multi-row seat systems, emphasizing comfort, safety, and durability. With a market capitalization of approximately ¥58.4 billion, TACHI-S maintains a stable financial position, supported by consistent revenue streams and a focus on operational efficiency. As global automotive demand evolves, TACHI-S is well-positioned to benefit from trends in vehicle electrification and premiumization, reinforcing its role as a key supplier in the automotive supply chain.

Investment Summary

TACHI-S Co., Ltd. presents a moderately attractive investment opportunity with stable fundamentals and a niche position in the automotive seating market. The company’s low beta (0.374) suggests lower volatility compared to the broader market, appealing to risk-averse investors. With revenue of ¥292.9 billion and net income of ¥5.4 billion in FY 2024, TACHI-S demonstrates steady profitability, supported by positive operating cash flow (¥18.4 billion) and a healthy cash position (¥39.1 billion). However, the company operates in a competitive and cyclical industry, where margins can be pressured by raw material costs and automaker pricing demands. The dividend yield, at ¥103.8 per share, adds income appeal, but investors should monitor global auto production trends and supply chain risks. TACHI-S’s growth prospects hinge on its ability to secure contracts with leading automakers and adapt to shifting industry demands, such as lightweight seating for electric vehicles.

Competitive Analysis

TACHI-S Co., Ltd. competes in the highly specialized automotive seating market, where differentiation is driven by technological innovation, cost efficiency, and long-term supplier relationships. The company’s competitive advantage lies in its deep expertise in seat manufacturing and its strong presence in Japan, a hub for automotive production. TACHI-S benefits from close collaborations with domestic automakers, providing it with a stable order pipeline. However, the company faces intense competition from global seating giants that boast larger scale, broader geographic reach, and stronger R&D capabilities. TACHI-S’s relatively smaller size may limit its ability to compete on price in commoditized segments, but its focus on premium and specialized seating (e.g., for luxury and sports cars) allows it to maintain higher margins. The company’s financial stability, with manageable debt (¥14.8 billion) and solid liquidity, positions it well to weather industry downturns. To strengthen its competitive edge, TACHI-S must continue investing in lightweight materials, ergonomic designs, and automation to meet evolving OEM requirements, particularly in the electric vehicle segment.

Major Competitors

  • Adient plc (ADNT): Adient is a global leader in automotive seating, with a strong presence in North America, Europe, and Asia. Its scale and diversified customer base provide resilience, but it faces margin pressures from high fixed costs and competitive pricing. Compared to TACHI-S, Adient has broader geographic reach but may lack the same agility in niche markets.
  • Lear Corporation (LEA): Lear is a major player in seating and electrical systems, known for innovation and vertical integration. Its strong balance sheet and global footprint give it an edge in securing large contracts, but its reliance on North American and European markets exposes it to regional downturns. Lear’s seating division competes directly with TACHI-S in technology-driven segments.
  • Yamada Holdings Co., Ltd. (7272.T): Yamada Holdings is a diversified Japanese auto parts supplier with a seating segment. It benefits from domestic OEM relationships but lacks TACHI-S’s specialization in premium seating. Yamada’s broader product portfolio dilutes its focus compared to TACHI-S’s targeted approach.
  • NHK Spring Co., Ltd. (5199.T): NHK Spring is another Japanese competitor specializing in suspension components and seating systems. It has strong R&D capabilities but is more diversified, reducing its seating segment’s prominence. TACHI-S’s dedicated focus on seating may give it an edge in product depth and customer relationships.
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