J Frontier Co (FRA:R0L) Return-on-Tangible-Asset: -22.84% (As of May. 2026)

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Director of Data and Quant Analytics at GuruFocus
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FRA:R0L J Frontier Co Ltd FRA:R0L
72 GF Score
Price €10.30
GF Value €9.36
! 10 Warning Signs
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What is J Frontier Co Return-on-Tangible-Asset?

J Frontier Co FRA:R0L -0.96% 72 Return-on-Tangible-Asset is -22.84% as of May. 2026. GuruFocus rates FRA:R0L with a GF Score™ of 72/100 and a GF Value™ of €9.36. The stock has 10 warning signs investors should review. Among 682 Healthcare Providers & Services companies, J Frontier Co ranks worse than 72.58% 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. J Frontier Co's annualized Net Income for the quarter that ended in May. 2026 was €-8.8 Mil. J Frontier Co's average total tangible assets for the quarter that ended in May. 2026 was €38.5 Mil. Therefore, J Frontier Co's annualized Return-on-Tangible-Asset for the quarter that ended in May. 2026 was -22.84%.

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

FRA:R0L' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -36.29   Med: 0.78   Max: 18.6
Current: -4.85

During the past 8 years, J Frontier Co's highest Return-on-Tangible-Asset was 18.60%. The lowest was -36.29%. And the median was 0.78%.

FRA:R0L's Return-on-Tangible-Asset is ranked worse than
72.58% of 682 companies
in the Healthcare Providers & Services industry
Industry Median: 2.625 vs FRA:R0L: -4.85

J Frontier Co  (FRA:R0L) 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.


J Frontier Co Return-on-Tangible-Asset Related Terms


J Frontier Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for J Frontier 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.

J Frontier Co Return-on-Tangible-Asset Chart

J Frontier Co Annual Data
Trend May19 May20 May21 May22 May23 May24 May25 May26
Return-on-Tangible-Asset
Get a 7-Day Free Trial 10.25 -34.69 -30.32 1.25 -4.53

J Frontier Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 -2.13 -2.25 -9.62 15.98 -22.84

J Frontier Co Return-on-Tangible-Asset Competitor Comparison

For the Pharmaceutical Retailers subindustry, J Frontier 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.


J Frontier Co Return-on-Tangible-Asset vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, J Frontier Co's Return-on-Tangible-Asset distribution charts can be found below:

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


FRA:R0L
72GF Score
J Frontier Co Ltd FRA:R0L
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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J Frontier Co Return-on-Tangible-Asset Calculation

J Frontier Co's annualized Return-on-Tangible-Asset for the fiscal year that ended in May. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: May. 2026 )  (A: May. 2025 )(A: May. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: May. 2026 )  (A: May. 2025 )(A: May. 2026 )
=-1.739/( (38.958+37.768)/ 2 )
=-1.739/38.363
=-4.53 %

J Frontier Co's annualized Return-on-Tangible-Asset for the quarter that ended in May. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: May. 2026 )  (Q: Feb. 2026 )(Q: May. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: May. 2026 )  (Q: Feb. 2026 )(Q: May. 2026 )
=-8.784/( (39.136+37.768)/ 2 )
=-8.784/38.452
=-22.84 %

* 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 (May. 2026) net income data.

What does a Return-on-Tangible-Asset of -22.84% mean?
J Frontier Co (FRA:R0L) has a Return-on-Tangible-Asset of -22.84% as of May. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on J Frontier Co and its competitors. According to the industry distribution chart, J Frontier Co ranks #495 out of 682 companies in the Healthcare Providers & Services industry, placing it in the top 72.6%.
Is J Frontier Co's Return-on-Tangible-Asset too high?
J Frontier Co's current Return-on-Tangible-Asset is -22.84%. Based on the distribution chart, J Frontier Co ranks #495 out of 682 companies in the Healthcare Providers & Services industry, which is below the industry midpoint. Overall, J Frontier Co has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does J Frontier Co's Return-on-Tangible-Asset compare to competitors?
According to the Healthcare Providers & Services industry distribution chart, J Frontier Co ranks #495 out of 682 companies for Return-on-Tangible-Asset. This places J Frontier Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.63. 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 Healthcare Providers & Services company?
The median Return-on-Tangible-Asset among Healthcare Providers & Services companies is 2.63, based on 682 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. 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 J Frontier Co and its competitors. For the Healthcare Providers & Services industry, the median Return-on-Tangible-Asset is 2.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Frontier Co's current Return-on-Tangible-Asset is -22.84%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J Frontier Co stock overvalued right now?
J Frontier Co (FRA:R0L) has a current Return-on-Tangible-Asset of -22.84%. The stock's GF Value™ is €9.36, compared to a current price of €10.30 — trading 10% above its estimated fair value. The current Return-on-Tangible-Asset is -22.84%. J Frontier Co's overall GF Score™ is 72/100 with 10 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 J Frontier Co (FRA:R0L), the current Return-on-Tangible-Asset is -22.84% as of May. 2026. 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 J Frontier Co (FRA:R0L) Overvalued in 2026?

Based on GuruFocus' analysis, J Frontier Co stock appears to be overvalued. The current stock price of €10.30 is trading 10% above its estimated GF Value™ of €9.36.

Key valuation signals for FRA:R0L:

  • Return-on-Tangible-Asset: -22.84%
  • GF Value™: €9.36 vs. price of €10.30 (10% above fair value)
  • GF Score™: 72/100 with 10 warning signs

No single metric tells the full story. See the FRA:R0L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


J Frontier Co Business Description

Other Exchanges 2934:Japan
Address 2-9-9 Shibuya, SANWA Aoyama Building, 8th floor, Shibuya-ku, Tokyo, JPN, 150-0002
J Frontier Co Ltd is engaged in the healthcare sales business, medical care sales business and healthcare marketing business.
72GF Score

Get the complete analysis for FRA:R0L

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

€10.30
Price
€9.36
GF Value