CFSKF (Chofu Seisakusho Co) Return-on-Tangible-Asset: 3.59% (As of Dec. 2025) — 74% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

CFSKF Chofu Seisakusho Co Ltd CFSKF
65 GF Score
Price $13.50
GF Value $13.03
! 5 Warning Signs
View Full Analysis

What is Chofu Seisakusho Co Return-on-Tangible-Asset?

Chofu Seisakusho Co CFSKF +3.05% 65 Return-on-Tangible-Asset is 3.59% as of Dec. 2025, which is 74% above its 10-year median of 2.06. GuruFocus rates CFSKF with a GF Score™ of 65/100 and a GF Value™ of $13.03. The stock has 5 warning signs investors should review. Among 434 Furnishings, Fixtures & Appliances companies, Chofu Seisakusho Co ranks worse than 55.53% on this metric.

Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Chofu Seisakusho Co's annualized Net Income for the quarter that ended in Dec. 2025 was $34.2 Mil. Chofu Seisakusho Co's average total tangible assets for the quarter that ended in Dec. 2025 was $952.8 Mil. Therefore, Chofu Seisakusho Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 3.59%.

The historical rank and industry rank for Chofu Seisakusho Co's Return-on-Tangible-Asset or its related term are showing as below:

CFSKF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.36   Med: 2.06   Max: 2.87
Current: 1.68

During the past 13 years, Chofu Seisakusho Co's highest Return-on-Tangible-Asset was 2.87%. The lowest was 1.36%. And the median was 2.06%.

CFSKF's Return-on-Tangible-Asset is ranked worse than
55.53% of 434 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 2.365 vs CFSKF: 1.68

Chofu Seisakusho Co  (OTCPK:CFSKF) Return-on-Tangible-Asset Explanation

Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.


Be Aware

Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the company’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a company’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.


Chofu Seisakusho Co Return-on-Tangible-Asset Related Terms


Chofu Seisakusho Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Chofu Seisakusho Co's Return-on-Tangible-Asset 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.

Chofu Seisakusho Co Return-on-Tangible-Asset Chart

Chofu Seisakusho Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.04 2.57 2.77 2.14 1.49

Chofu Seisakusho Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Return-on-Tangible-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.59 -1.21 1.96 3.59 2.17

CFSKF vs SN, SGI, MHK: Return-on-Tangible-Asset Comparison

For the Furnishings, Fixtures & Appliances subindustry, Chofu Seisakusho Co's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Chofu Seisakusho Co Return-on-Tangible-Asset vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Chofu Seisakusho Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Chofu Seisakusho Co's Return-on-Tangible-Asset falls into.


CFSKF
65GF Score
Chofu Seisakusho Co Ltd CFSKF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Chofu Seisakusho Co Return-on-Tangible-Asset Calculation

Chofu Seisakusho Co's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=13.943/( (926.039+941.59)/ 2 )
=13.943/933.8145
=1.49 %

Chofu Seisakusho Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=34.248/( (963.967+941.59)/ 2 )
=34.248/952.7785
=3.59 %

* 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.

In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 3.59% mean?
Chofu Seisakusho Co (CFSKF) has a Return-on-Tangible-Asset of 3.59% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Chofu Seisakusho Co and its competitors. This is 74% above median its historical median of 2.06. Over the past decade, Chofu Seisakusho Co's Return-on-Tangible-Asset has ranged from 1.36 to 2.87. According to the industry distribution chart, Chofu Seisakusho Co ranks #241 out of 434 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 55.5%.
Is Chofu Seisakusho Co's Return-on-Tangible-Asset too high?
Chofu Seisakusho Co's current Return-on-Tangible-Asset of 3.59% is 74% above median its 10-year median of 2.06. Over the past 10 years, this metric has ranged from a low of 1.36 to a high of 2.87. The Furnishings, Fixtures & Appliances industry median Return-on-Tangible-Asset is 2.37. Chofu Seisakusho Co's value of 3.59% is 51.8% above this industry median. Based on the distribution chart, Chofu Seisakusho Co ranks #241 out of 434 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Chofu Seisakusho Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Chofu Seisakusho Co's Return-on-Tangible-Asset compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Chofu Seisakusho Co ranks #241 out of 434 companies for Return-on-Tangible-Asset. This places Chofu Seisakusho Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.37. Chofu Seisakusho Co's value of 3.59% is 51.8% above this benchmark. Historically, Chofu Seisakusho Co's own Return-on-Tangible-Asset has ranged from 1.36 to 2.87 over the past decade. While the company's 10-year median is 2.06 vs. the industry median of 2.37, Chofu Seisakusho Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Furnishings, Fixtures & Appliances company?
The median Return-on-Tangible-Asset among Furnishings, Fixtures & Appliances companies is 2.37, based on 434 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Chofu Seisakusho Co's current Return-on-Tangible-Asset of 3.59% is 51.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Chofu Seisakusho Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Return-on-Tangible-Asset is 2.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chofu Seisakusho Co's current Return-on-Tangible-Asset is 3.59%, which is 74% above median its own 10-year median of 2.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chofu Seisakusho Co stock overvalued right now?
Chofu Seisakusho Co (CFSKF) has a current Return-on-Tangible-Asset of 3.59%. The stock's GF Value™ is $13.03, compared to a current price of $13.50 — trading 3.6% above its estimated fair value. The current Return-on-Tangible-Asset is 3.59%, which is 74% above median its 10-year median of 2.06 and 51.8% above the Furnishings, Fixtures & Appliances industry median of 2.37. Chofu Seisakusho Co's overall GF Score™ is 65/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Chofu Seisakusho Co (CFSKF), the current Return-on-Tangible-Asset is 3.59% 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 Chofu Seisakusho Co (CFSKF) Overvalued in 2026?

Based on GuruFocus' analysis, Chofu Seisakusho Co stock appears to be overvalued. The current stock price of $13.50 is trading 3.6% above its estimated GF Value™ of $13.03.

Key valuation signals for CFSKF:

  • Return-on-Tangible-Asset: 3.59% (74% above median its 10-year median of 2.06)
  • GF Value™: $13.03 vs. price of $13.50 (3.6% above fair value)
  • GF Score™: 65/100 with 5 warning signs
  • Industry Position: 51.8% above the Furnishings, Fixtures & Appliances median (#241 of 434)

No single metric tells the full story. See the CFSKF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chofu Seisakusho Co Business Description

Other Exchanges 5946:Japan
Address 2-1 Chofu ogimachi, Shimonoseki-shi, Yamaguchi, JPN, 752-8555
Chofu Seisakusho Co Ltd is a Japanese manufacturing company that produces and sells water heaters, air conditioners, heat pump systems, solar equipment, and Kitchen related, commercial household equipment . It operates solely across Japan. These operations are divided among its sales and marketing, manufacturing and engineering, research and development, and quality control activities.
65GF Score

Get the complete analysis for CFSKF

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$13.50
Price
$13.03
GF Value