With a P/E ratio of just 7, is this the best value stock on the FTSE 100 today?

While looking for opportunities in value stocks, James Beard uncovered one that’s trading at a historically low earnings multiple. What’s the catch?

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With a little bit of spare cash in my ISA, I’ve been looking for some value stocks. My research revealed that one of the cheapest — JD Sports Fashion (LSE:JD.) — is a stock I already own. With a forward price-to-earnings (P/E) ratio of only 7, the FTSE 100 sportswear retailer appears to offer tremendous value for money. But its recent share price performance suggests investors aren’t convinced.

Clearly, I’m missing something. What might it be? Today’s (21 January) trading update could provide a clue.

Going backwards

When looking at JD’s financial performance, it can sometimes be difficult to know what’s going on. In recent years, the group’s been expanding through acquisition in both Europe and North America. The United States is now its biggest market. The retailer’s forecast sales for the year ending 31 January (FY26) are expected to be £12.7bn, 49% more than for FY22.

However, this morning, for the 48 weeks to 3 January, it reported a 2.1% drop in like-for-like (LFL) sales compared to the same period a year earlier. In other words, it’s selling less from its existing stores.

But it’s the bottom line that really matters and things are going in the wrong direction here too. Analysts are expecting adjusted earnings per share (EPS) of 11.4p for FY26. If they’re right, it would be an 8.7% reduction on FY25.

This lack of growth’s clearly a concern for investors. And over the course of FY26, the group’s directors have lowered expectations. It therefore appears as though the group’s shares are cheap – currently they’re valued at seven times FY26 forecast earnings – because investors have concerns that its performance is declining.

Looking ahead

But I see this as an opportunity, which is why I believe the stock should be considered. If the group can start to grow both revenue and earnings – and I think it can — its share price should respond accordingly. And analysts appear to agree with me. EPS is forecast to be 13.6p by FY28, implying a forward P/E ratio of only 5.8.

Later this year, the football World Cup will be held across the US, Canada, and Mexico. Historically, large sporting events have boosted the group’s revenue. Indeed, JD Sports appears to be doing better in North America where, today, it reported an “improved” trend in LFL sales and a “strong online performance across all key fascias“.

As with any business, it faces a number of challenges. The UK, where retail sales appear lacklustre, remains a key market. In fact, today’s update confirms that it’s currently the group’s worst-performing region. Also, tastes and trends can rapidly change in the sports/fashion industry. Failing to adapt quickly to these could lead to a loss of revenue and significant unsold inventory.

But JD Sports retains a strong brand with a solid balance sheet. It expects to be in a net funds position (excluding leases) by the end of FY26.

I would have to do a lot more research to establish whether JD Sports is the best value stock on the FTSE 100. But I think it’s certainly up there and one I believe offers tremendous value for money. It might take a while before confidence is fully restored, yet I feel investors will soon view the company more positively.

James Beard has positions in JD Sports Fashion. The Motley Fool UK has no position in any of the shares mentioned. Views expressed on the companies mentioned in this article are those of the writer and therefore may differ from the official recommendations we make in our subscription services such as Share Advisor, Hidden Winners and Pro. Here at The Motley Fool we believe that considering a diverse range of insights makes us better investors.

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