ABC-Mart,Inc. (2670.T)

ABC-Mart,Inc. (2670.T) — VMCI valuation read

Composite valuation read on 2670.T: VMCI 60/100 against a Consumer Cyclical sector median of 50. The 10-point above-median print is the headline number for ABC-Mart,Inc., and at the mid-cap tier it reflects how the five pillars combine into a single decision-grade score.

Trailing 30-day insider activity for 2670.T: nothing material on SEC EDGAR. With the Form 4 channel quiet, the price-vs-DCF gap and the trailing margin trend carry more weight in the active read.

**Investor frame.** Value, quality, risk in three lines on 2670.T: 2670.T trades at 17.0x earnings, 6% below the Consumer Cyclical median of 18.0x; ROIC of 17.0% sits 7.0pp above the Consumer Cyclical median (10.0%); net debt to EBITDA of -0.2x leaves covenant headroom. EV/EBITDA at 14.0x versus 12.0x for Consumer Cyclical closes the value frame.

2670.T fell 3.8% over the trailing 7 days, with a -17.1% read on a 30-day basis.