Deep Value – ItoKuro [6049.T] Initial Report – 01/01/2025 – BUY

·       Significant market overreaction to overvaluation -> discount to NCAV.

·       Business Model: Education recommendation service, referral-based revenue from schools.

·       Industry: Ed tech, highly competitive and speculative, low-cost growth.

·       Current 24.35% discount to NCAV, discount for ~2.5 years.

·       Negligible burn rate, -0.15% 3-year avg, allows time for thesis to play out with downside protection.

·       Strong balance sheet with adequate liquidity.

·       Historical operating performance is volatile and mediocre but doesn’t justify current discount.

·       Dividends and share repurchases – 0, past 5 years.

·       Management – broadly effective, no issues.

·       Ownership – CEO owns ~60% of shares, BOD unable to keep him in check.

·       Sufficient volume for personal investors/small funds – US$66k/day 3-month average.

·       The only relevant risk is value not being recognised by the market. Very possible, especially in Japan.

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Deep Value – ItoKuro [6049.T] Deep Dive – 08/01/2025