FREKF (Freee KK) Return-on-Tangible-Asset: 1.26% (As of Dec. 2025)


FREKF Freee KK FREKF
64 GF Score
Price $11.23
GF Value $31.12
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Freee KK Return-on-Tangible-Asset?

Freee KK FREKF -5.23% 64 Return-on-Tangible-Asset is 1.26% as of Dec. 2025. GuruFocus rates FREKF with a GF Score™ of 64/100 and a GF Value™ of $31.12 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 2,882 Software companies, Freee KK ranks better than 92.61% 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. Freee KK's annualized Net Income for the quarter that ended in Dec. 2025 was $3.9 Mil. Freee KK's average total tangible assets for the quarter that ended in Dec. 2025 was $307.9 Mil. Therefore, Freee KK's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 1.26%.

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

FREKF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -39.67   Med: -24.54   Max: 21.71
Current: 21.71

During the past 7 years, Freee KK's highest Return-on-Tangible-Asset was 21.71%. The lowest was -39.67%. And the median was -24.54%.

FREKF's Return-on-Tangible-Asset is ranked better than
92.61% of 2882 companies
in the Software industry
Industry Median: 2.02 vs FREKF: 21.71

Freee KK  (OTCPK:FREKF) 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.


Freee KK Return-on-Tangible-Asset Related Terms


Freee KK Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Freee KK'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.

Freee KK Return-on-Tangible-Asset Chart

Freee KK Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Return-on-Tangible-Asset
Get a 7-Day Free Trial -8.13 -21.39 -26.59 -23.14 3.22

Freee KK 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 -89.57 87.18 1.29 1.26 0.18

FREKF vs UBER, SHOP, CRM: Return-on-Tangible-Asset Comparison

For the Software - Application subindustry, Freee KK'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.


Freee KK Return-on-Tangible-Asset vs Software Industry

For the Software industry and Technology sector, Freee KK's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Freee KK's Return-on-Tangible-Asset falls into.


FREKF
64GF Score
Freee KK FREKF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Freee KK Return-on-Tangible-Asset Calculation

Freee KK's annualized Return-on-Tangible-Asset for the fiscal year that ended in Jun. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Jun. 2025 )  (A: Jun. 2024 )(A: Jun. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Jun. 2025 )  (A: Jun. 2024 )(A: Jun. 2025 )
=9.482/( (253.092+335.537)/ 2 )
=9.482/294.3145
=3.22 %

Freee KK'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 )
=3.888/( (310.043+305.816)/ 2 )
=3.888/307.9295
=1.26 %

* 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 1.26% mean?
Freee KK (FREKF) has a Return-on-Tangible-Asset of 1.26% 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 Freee KK and its competitors. According to the industry distribution chart, Freee KK ranks #213 out of 2882 companies in the Software industry, placing it in the top 7.4%.
Is Freee KK's Return-on-Tangible-Asset too high?
Freee KK's current Return-on-Tangible-Asset is 1.26%. The Software industry median Return-on-Tangible-Asset is 2.02. Freee KK's value of 1.26% is 37.6% below this industry median. Based on the distribution chart, Freee KK ranks #213 out of 2882 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Freee KK has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Freee KK's Return-on-Tangible-Asset compare to UBER and SHOP?
According to the Software industry distribution chart, Freee KK ranks #213 out of 2882 companies for Return-on-Tangible-Asset. This places Freee KK in the top 7% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.02. Freee KK's value of 1.26% is 37.6% below this benchmark. 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 Software company?
The median Return-on-Tangible-Asset among Software companies is 2.02, based on 2,882 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. Freee KK's current Return-on-Tangible-Asset of 1.26% is 37.6% below 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 Freee KK and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Freee KK's current Return-on-Tangible-Asset is 1.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Freee KK stock overvalued right now?
Based on GuruFocus' analysis, Freee KK (FREKF) is currently considered Possible Value Trap. The stock's GF Value™ is $31.12, compared to a current price of $11.23 — trading 63.9% below its estimated fair value. The current Return-on-Tangible-Asset is 1.26% and 37.6% below the Software industry median of 2.02. Freee KK's overall GF Score™ is 64/100 with 4 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 Freee KK (FREKF), the current Return-on-Tangible-Asset is 1.26% 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 Freee KK (FREKF) Overvalued in 2026?

Based on GuruFocus' analysis, Freee KK stock appears to be undervalued. The current stock price of $11.23 is trading 63.9% below its estimated GF Value™ of $31.12. GuruFocus considers Freee KK to be Possible Value Trap.

Key valuation signals for FREKF:

  • Return-on-Tangible-Asset: 1.26%
  • GF Value™: $31.12 vs. price of $11.23 (63.9% below fair value)
  • GF Score™: 64/100 with 4 warning signs
  • Industry Position: 37.6% below the Software median (#213 of 2882)

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


Freee KK Business Description

Other Exchanges 4478:Japan
Address 2-8-1 Nishi-Gotanda, Shinagawa-ku, Gotanda First Building 9th Floor, Tokyo, JPN, 141-0031
Freee KK is a developer of cloud-based software. Its software products include Cloud Accounting software, Cloud HR Labor software, Cloud ERP for Midsize companies, among others.
64GF Score

Get the complete analysis for FREKF

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

$11.23
Price
$31.12
GF Value