707 Cayman Holdings Ltd. (NASDAQ: JEM)

Sector: Consumer Cyclical Industry: Apparel Retail CIK: 0002018222
Market Cap 3.08 Mn
P/B 0.47
P/E -0.59
P/S 0.22
ROIC (Qtr) 0.00
Div Yield % 0.00
Rev 1y % (Qtr) 0.00
Total Debt (Qtr) 511,400.26
Debt/Equity (Qtr) 0.08

About

Price action

Investment thesis

Bull case

  • Healthy cash reserves of 5.16M provide 11.72x coverage of short-term debt 440025.32, demonstrating strong liquidity position and minimal refinancing risk.
  • Strong tangible asset base of 9.89M provides 19.33x coverage of total debt 511400.26, indicating robust asset backing and low credit risk.
  • Tangible assets of 9.89M provide robust 26.63x coverage of other current liabilities 371345.89, indicating strong asset backing.
  • Strong cash position of 5.16M provides 13.89x coverage of other current liabilities 371345.89, indicating excellent liquidity.
  • Cash reserves of 5.16M provide solid 1407.78x coverage of other non-current liabilities 3663.37, indicating strong liquidity.

Bear case

  • High receivables of 3.22M relative to inventory of 6629.69 (486.07 ratio) suggests aggressive credit terms or collection difficulties, potentially masking revenue quality issues.
  • The company's operating cash flow of (1.33M) shows concerning coverage of stock compensation expenses of 5.65M, with a -0.24 ratio indicating potential earnings quality issues.
  • Free cash flow of (1.34M) provides weak coverage of capital expenditures of 1850.90, with a -721.90 ratio suggesting additional external financing needs for growth initiatives.
  • Operating cash flow of (1.33M) provides minimal -8.44x coverage of tax expenses of 158008.10, suggesting potential tax planning inefficiencies or unsustainable tax positions.
  • Operating earnings of (5.07M) show weak coverage of depreciation charges of 519521.85, with a -9.76 ratio indicating high capital intensity and potential reinvestment needs.

Product and Service Breakdown of Revenue (2025)

Geographical Breakdown of Revenue (2025)

Peer comparison

Companies in the Apparel Retail
S.No. Ticker Company Market Cap P/E P/S Total Debt (Qtr)
1 TJX Tjx Companies Inc /De/ 258.23 Bn 187.23 12.14 13.19 Bn
2 ROST Ross Stores, Inc. 72.84 Bn 60.07 5.37 5.19 Bn
3 LULU lululemon athletica inc. 20.56 Bn 11.81 1.86 1.76 Bn
4 BURL Burlington Stores, Inc. 19.19 Bn 34.23 1.71 5.94 Bn
5 GAP Gap Inc 11.39 Bn 14.10 0.73 5.52 Bn
6 URBN Urban Outfitters Inc 6.47 Bn 13.23 1.08 1.18 Bn
7 BOOT Boot Barn Holdings, Inc. 5.75 Bn 26.25 2.65 0.70 Bn
8 ANF Abercrombie & Fitch Co /De/ 4.83 Bn 9.24 0.93 1.13 Bn

Industry comparisons

Current Valuation Value Ind Avg Percentile
EV to Assets EV to Assets -0.48 1.40
EV to Cash from Ops. EV/CFO 3.54 10.76
EV to Debt EV to Debt -9.24 4.34
EV to EBIT EV/EBIT 0.93 -65.50
EV to EBITDA EV/EBITDA 1.02 7.78
EV to Free Cash Flow [EV/FCF] EV/FCF 3.54 15.40
EV to Market Cap EV to Market Cap -1.53 2.07
EV to Revenue EV/Rev -0.34 1.41
Price to Book Value [P/B] P/B 0.47 6.30
Price to Earnings [P/E] P/E -0.59 240.04
Dividend Metrics Value Ind Avg Percentile
Dividend Coverage Ratio Dividend Coverage Ratio 0.00 0.87
Dividend Payout Ratio % Dividend Payout Ratio % 0.00 12.36
Dividend per Basic Share Div per Share (Qtr) 0.00 0.36
FCF Dividend Payout Ratio % FCF Dividend Payout Ratio % 0.00 14.72
Interest Coverage Interest Coverage -148.44 9.50
Growth Metrics Value Ind Avg Percentile
Capex Growth (1y) % Capex Growth (1y) % 71.20 2.00
Cash and Equivalents Growth (1y) % Cash & Equiv 1y % (Qtr) 213.76 97.51
Dividend Growth (1y) % Dividend Growth (1y) % 0.00 4.12
EBIAT Growth (1y) % EBIAT Growth (1y) % -620.20 -5.24
EBITDA Growth (1y) % EBITDA Growth (1y) % -369.34 -28.04
EBIT Growth (1y) % EBIT Growth (1y) % -517.17 -4.11
EBT Growth (1y) % EBT Growth (1y) % -541.23 -9.48
EPS Growth (1y) % EPS Growth (1y) % -603.99 -7.53
FCF Growth (1y) % FCF Growth (1y) % -461.42 -177.06
Gross Profit Growth (1y) % Gross Profit Growth (1y) % -16.34 -2.43
Liquidity Ratios Value Ind Avg Percentile
Asset Utilization Ratio Asset Utilization Ratio 0.18 1.42
Cash Payout Ratio Cash Payout Ratio 0.00 0.06
Cash Ratio Cash Ratio (Qtr) 1.58 0.44
Current Ratio Curr Ratio (Qtr) 2.82 1.64
Debt to Equity Ratio Debt/Equity (Qtr) 0.08 1.24
Interest Cover Ratio Interest Cover Ratio -148.44 9.50
Times Interest Earned Times Interest Earned -148.44 9.50
Profitability Value Ind Avg Percentile
EBITDA Margin % EBITDA Margin % -33.10 1.59
EBIT Margin % EBIT Margin % -287.10 -10.83
EBT Margin % EBT Margin % -37.15 -4.08
Gross Margin % Gross Margin % 19.90 41.09
Net Profit Margin % Net Profit Margin % -38.30 -5.43