SGLOF (Food & Life) Return-on-Tangible-Asset: 10.94% (As of Mar. 2026) — 45% Above Median


SGLOF Food & Life Companies Ltd SGLOF
72 GF Score
Price $8.91
GF Value $4.81
! 1 Warning Sign
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What is Food & Life Return-on-Tangible-Asset?

Food & Life SGLOF 72 Return-on-Tangible-Asset is 10.94% as of Mar. 2026, which is 45% above its 10-year median of 7.53. GuruFocus rates SGLOF with a GF Score™ of 72/100 and a GF Value™ of $4.81. The stock has 1 warning sign investors should review. Among 364 Restaurants companies, Food & Life ranks better than 81.04% 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. Food & Life's annualized Net Income for the quarter that ended in Mar. 2026 was $233 Mil. Food & Life's average total tangible assets for the quarter that ended in Mar. 2026 was $2,129 Mil. Therefore, Food & Life's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 10.94%.

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

SGLOF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.58   Med: 7.53   Max: 20.24
Current: 9.2

During the past 12 years, Food & Life's highest Return-on-Tangible-Asset was 20.24%. The lowest was 1.58%. And the median was 7.53%.

SGLOF's Return-on-Tangible-Asset is ranked better than
81.04% of 364 companies
in the Restaurants industry
Industry Median: 2.39 vs SGLOF: 9.20

Food & Life  (OTCPK:SGLOF) 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.


Food & Life Return-on-Tangible-Asset Related Terms


Food & Life Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Food & Life'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.

Food & Life Return-on-Tangible-Asset Chart

Food & Life Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.13 1.39 3.10 5.48 7.66

Food & Life 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 8.19 8.57 6.29 10.43 10.94

SGLOF vs MCD, SBUX, YUM: Return-on-Tangible-Asset Comparison

For the Restaurants subindustry, Food & Life'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.


Food & Life Return-on-Tangible-Asset vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Food & Life's Return-on-Tangible-Asset falls into.


SGLOF
72GF Score
Food & Life Companies Ltd SGLOF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Food & Life Return-on-Tangible-Asset Calculation

Food & Life's annualized Return-on-Tangible-Asset for the fiscal year that ended in Sep. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Sep. 2025 )  (A: Sep. 2024 )(A: Sep. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Sep. 2025 )  (A: Sep. 2024 )(A: Sep. 2025 )
=155.123/( (1943.051+2104.808)/ 2 )
=155.123/2023.9295
=7.66 %

Food & Life'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 )
=232.992/( (2099.682+2158.106)/ 2 )
=232.992/2128.894
=10.94 %

* 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 10.94% mean?
Food & Life (SGLOF) has a Return-on-Tangible-Asset of 10.94% 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 Food & Life and its competitors. This is 45% above median its historical median of 7.53. Over the past decade, Food & Life's Return-on-Tangible-Asset has ranged from 1.58 to 20.24. According to the industry distribution chart, Food & Life ranks #69 out of 364 companies in the Restaurants industry, placing it in the top 19%.
Is Food & Life's Return-on-Tangible-Asset too high?
Food & Life's current Return-on-Tangible-Asset of 10.94% is 45% above median its 10-year median of 7.53. Over the past 10 years, this metric has ranged from a low of 1.58 to a high of 20.24. The Restaurants industry median Return-on-Tangible-Asset is 2.39. Food & Life's value of 10.94% is 357.7% above this industry median. Based on the distribution chart, Food & Life ranks #69 out of 364 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Food & Life has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Food & Life's Return-on-Tangible-Asset compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Food & Life ranks #69 out of 364 companies for Return-on-Tangible-Asset. This places Food & Life in the top 19% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.39. Food & Life's value of 10.94% is 357.7% above this benchmark. Historically, Food & Life's own Return-on-Tangible-Asset has ranged from 1.58 to 20.24 over the past decade. While the company's 10-year median is 7.53 vs. the industry median of 2.39, Food & Life 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 Restaurants company?
The median Return-on-Tangible-Asset among Restaurants companies is 2.39, based on 364 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. Food & Life's current Return-on-Tangible-Asset of 10.94% is 357.7% 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 Food & Life and its competitors. For the Restaurants industry, the median Return-on-Tangible-Asset is 2.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Food & Life's current Return-on-Tangible-Asset is 10.94%, which is 45% above median its own 10-year median of 7.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Food & Life (SGLOF) has a current Return-on-Tangible-Asset of 10.94%. The stock's GF Value™ is $4.81, compared to a current price of $8.91 — trading 85.3% above its estimated fair value. The current Return-on-Tangible-Asset is 10.94%, which is 45% above median its 10-year median of 7.53 and 357.7% above the Restaurants industry median of 2.39. Food & Life's overall GF Score™ is 72/100 with 1 warning sign 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 Food & Life (SGLOF), the current Return-on-Tangible-Asset is 10.94% 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $8.91 is trading 85.3% above its estimated GF Value™ of $4.81.

Key valuation signals for SGLOF:

  • Return-on-Tangible-Asset: 10.94% (45% above median its 10-year median of 7.53)
  • GF Value™: $4.81 vs. price of $8.91 (85.3% above fair value)
  • GF Score™: 72/100 with 1 warning sign
  • Industry Position: 357.7% above the Restaurants median (#69 of 364)

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
72GF Score

Get the complete analysis for SGLOF

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

$8.91
Price
$4.81
GF Value