HOYA Resort Hotel Group (2736.TWO)

HOYA Resort Hotel Group (2736.TWO) — VMCI valuation read

HOYA Resort Hotel Group (2736.TWO) carries a VMCI composite of 38/100, 12 points below the Consumer Cyclical sector median of 50. Among mid-cap names, that gap places 2736.TWO in the bottom third on the five-pillar weighting (Value 35%, Quality 30%, Integrity 15%, Growth 12%, Risk 8%).

The 2736.TWO insider tape has been silent for the past 30 days on Form 4. Where executives neither buy nor sell, the bull and bear cases lean harder on filings cadence and the next earnings line.

**Investor frame.** Value reads 2736.TWO trades at 14.0x earnings, 22% below the Consumer Cyclical median of 18.0x, which compresses or extends through the 11.0x EV/EBITDA versus a Consumer Cyclical 12.0x. Quality: ROIC of 10.0% sits 0.0pp above the Consumer Cyclical median (10.0%). Risk: net debt to EBITDA of -1.6x leaves covenant headroom, the line to track on HOYA Resort Hotel Group's next 10-Q.

2736.TWO rose 3.9% over the trailing 7 days, with a -16.0% read on a 30-day basis.