Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Optorun Co's goodwill for the quarter that ended in Dec. 2025 was 円0 Mil.
Optorun Co (TSE:6235) Goodwill Explanation
Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.
It is calculated by dividing goodwill by total assets.
Optorun Co's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.
Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.
Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.
Optorun Co Goodwill Related Terms
Optorun Co Goodwill Historical Data
* Premium members only.
The historical data trend for Optorun Co's Goodwill can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.
Optorun Co (TSE:6235) has a Goodwill of 円0 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Optorun Co and its competitors.
Is Optorun Co's Goodwill too high?
Optorun Co's current Goodwill is 円0 Mil. Overall, Optorun Co has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Optorun Co's Goodwill compare to GEV and ETN?
Optorun Co's Goodwill of 円0 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill for an Industrial Products company?
A good Goodwill depends on the Industrial Products industry context. However, Goodwill should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Optorun Co and its competitors. Optorun Co's current Goodwill is 円0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Optorun Co stock overvalued right now?
Based on GuruFocus' analysis, Optorun Co (TSE:6235) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,156.66, compared to a current price of 円3,580.00 — trading 66% above its estimated fair value. The current Goodwill is 円0 Mil. Optorun Co's overall GF Score™ is 79/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For Optorun Co (TSE:6235), the current Goodwill is 円0 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Optorun Co (TSE:6235) Overvalued in 2026?
Based on GuruFocus' analysis, Optorun Co stock appears to be overvalued.
The current stock price of 円3,580.00 is trading 66% above its estimated GF Value™ of 円2,156.66.
GuruFocus considers Optorun Co to be Significantly Overvalued.
Key valuation signals for TSE:6235:
Goodwill: 円0 Mil
GF Value™: 円2,156.66 vs. price of 円3,580.00 (66% above fair value)
No single metric tells the full story. See the TSE:6235 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Optorun Co Ltd is engaged in manufacturing, distribution and import/export of vacuum coating machines, peripheral equipment, and units using vacuum coating products. Precise control and physical vapor deposition (PVD) speed stabilization, are the pillars of thin film manufacturing technology. It uses such technology for the performance of RF ion sources, optical film thickness monitors, and sensor units. The company utilizes vacuum deposition equipment in the antireflection coating and hard coating for mobile phones, heat transmission mirrors are used in medical lighting, DVD pickup lenses, and other products.
79GF Score
Get the complete analysis for TSE:6235
Goodwill is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:6235 has been successfully added to your 
