RNDOF (Round One) Return-on-Tangible-Asset: -7.52% (As of Mar. 2026)

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.

RNDOF Round One Corp RNDOF
56 GF Score
Price $7.82
GF Value $5.05
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Round One Return-on-Tangible-Asset?

Round One RNDOF 56 Return-on-Tangible-Asset is -7.52% as of Mar. 2026. GuruFocus rates RNDOF with a GF Score™ of 56/100 and a GF Value™ of $5.05 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 854 Travel & Leisure companies, Round One ranks worse than 55.04% 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. Round One's annualized Net Income for the quarter that ended in Mar. 2026 was $-143.4 Mil. Round One's average total tangible assets for the quarter that ended in Mar. 2026 was $1,907.1 Mil. Therefore, Round One's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -7.52%.

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

RNDOF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -12.62   Med: 3.24   Max: 8.09
Current: 2.04

During the past 13 years, Round One's highest Return-on-Tangible-Asset was 8.09%. The lowest was -12.62%. And the median was 3.24%.

RNDOF's Return-on-Tangible-Asset is ranked worse than
55.04% of 854 companies
in the Travel & Leisure industry
Industry Median: 2.715 vs RNDOF: 2.04

Round One  (OTCPK:RNDOF) 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.


Round One Return-on-Tangible-Asset Related Terms


Round One Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Round One'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.

Round One Return-on-Tangible-Asset Chart

Round One Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.46 4.77 3.95 1.72 1.93

Round One 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 -11.85 5.39 8.20 3.45 -7.52

RNDOF vs AS, HAS, LTH: Return-on-Tangible-Asset Comparison

For the Leisure subindustry, Round One'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.


Round One Return-on-Tangible-Asset vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Round One's Return-on-Tangible-Asset distribution charts can be found below:

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


RNDOF
56GF Score
Round One Corp RNDOF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Round One Return-on-Tangible-Asset Calculation

Round One's annualized Return-on-Tangible-Asset for the fiscal year that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=35.631/( (1737.503+1945.391)/ 2 )
=35.631/1841.447
=1.93 %

Round One's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=-143.404/( (1868.762+1945.391)/ 2 )
=-143.404/1907.0765
=-7.52 %

* 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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of -7.52% mean?
Round One (RNDOF) has a Return-on-Tangible-Asset of -7.52% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Round One and its competitors. According to the industry distribution chart, Round One ranks #470 out of 854 companies in the Travel & Leisure industry, placing it in the top 55%.
Is Round One's Return-on-Tangible-Asset too high?
Round One's current Return-on-Tangible-Asset is -7.52%. Based on the distribution chart, Round One ranks #470 out of 854 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Round One has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Round One's Return-on-Tangible-Asset compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Round One ranks #470 out of 854 companies for Return-on-Tangible-Asset. This places Round One in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.72. 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 Travel & Leisure company?
The median Return-on-Tangible-Asset among Travel & Leisure companies is 2.72, based on 854 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 Round One and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Asset is 2.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Round One's current Return-on-Tangible-Asset is -7.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Round One stock overvalued right now?
Based on GuruFocus' analysis, Round One (RNDOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $5.05, compared to a current price of $7.82 — trading 54.9% above its estimated fair value. The current Return-on-Tangible-Asset is -7.52%. Round One's overall GF Score™ is 56/100 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 Round One (RNDOF), the current Return-on-Tangible-Asset is -7.52% as of Mar. 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 Round One (RNDOF) Overvalued in 2026?

Based on GuruFocus' analysis, Round One stock appears to be overvalued. The current stock price of $7.82 is trading 54.9% above its estimated GF Value™ of $5.05. GuruFocus considers Round One to be Significantly Overvalued.

Key valuation signals for RNDOF:

  • Return-on-Tangible-Asset: -7.52%
  • GF Value™: $5.05 vs. price of $7.82 (54.9% above fair value)
  • GF Score™: 56/100 with 5 warning signs

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


Round One Business Description

Other Exchanges 4680:Japan
Address 5-60, Namba, Namba Skyo 23F, Chuo-ku, Osaka, JPN, 542-0076
Round One Corp engages is a Japanese company providing various leisure facilities. The firm principally engages in the management of indoor leisure facilities that mainly includes bowling, amusement activities, spotcher, airporin, spocha, shuttle bus, and karaoke. The company also has operations based in the United States.
56GF Score

Get the complete analysis for RNDOF

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

$7.82
Price
$5.05
GF Value