SMSZF (SMS Co) Return-on-Tangible-Asset: -167.53% (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
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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.
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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.

SMSZF SMS Co Ltd SMSZF
88 GF Score
Price $8.56
GF Value $7.38
! 6 Warning Signs
View Full Analysis

What is SMS Co Return-on-Tangible-Asset?

SMS Co SMSZF 88 Return-on-Tangible-Asset is -167.53% as of Mar. 2026. GuruFocus rates SMSZF with a GF Score™ of 88/100 and a GF Value™ of $7.38. The stock has 6 warning signs investors should review. Among 684 Healthcare Providers & Services companies, SMS Co ranks worse than 82.6% 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. SMS Co's annualized Net Income for the quarter that ended in Mar. 2026 was $-478.4 Mil. SMS Co's average total tangible assets for the quarter that ended in Mar. 2026 was $285.5 Mil. Therefore, SMS Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -167.53%.

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

SMSZF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -31.98   Med: 17.34   Max: 18.42
Current: -31.98

During the past 13 years, SMS Co's highest Return-on-Tangible-Asset was 18.42%. The lowest was -31.98%. And the median was 17.34%.

SMSZF's Return-on-Tangible-Asset is ranked worse than
82.6% of 684 companies
in the Healthcare Providers & Services industry
Industry Median: 2.43 vs SMSZF: -31.98

SMS Co  (OTCPK:SMSZF) 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.


SMS Co Return-on-Tangible-Asset Related Terms


SMS Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for SMS 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.

SMS Co Return-on-Tangible-Asset Chart

SMS Co 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 16.81 16.76 16.52 13.49 -30.39

SMS 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 20.10 36.15 9.43 -2.88 -167.53

SMSZF vs VEEV, BTSG, TEM: Return-on-Tangible-Asset Comparison

For the Health Information Services subindustry, SMS 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.


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

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

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


SMSZF
88GF Score
SMS Co Ltd SMSZF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SMS Co Return-on-Tangible-Asset Calculation

SMS Co'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 )
=-90.224/( (306.586+287.139)/ 2 )
=-90.224/296.8625
=-30.39 %

SMS Co'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 )
=-478.364/( (283.949+287.139)/ 2 )
=-478.364/285.544
=-167.53 %

* 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 -167.53% mean?
SMS Co (SMSZF) has a Return-on-Tangible-Asset of -167.53% 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 SMS Co and its competitors. According to the industry distribution chart, SMS Co ranks #565 out of 684 companies in the Healthcare Providers & Services industry, placing it in the top 82.6%.
Is SMS Co's Return-on-Tangible-Asset too high?
SMS Co's current Return-on-Tangible-Asset is -167.53%. Based on the distribution chart, SMS Co ranks #565 out of 684 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, SMS Co has a GF Score™ of 88/100, reflecting its overall financial health beyond just this single metric.
How does SMS Co's Return-on-Tangible-Asset compare to VEEV and BTSG?
According to the Healthcare Providers & Services industry distribution chart, SMS Co ranks #565 out of 684 companies for Return-on-Tangible-Asset. This places SMS Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.43. 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 2.43, based on 684 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 SMS Co and its competitors. For the Healthcare Providers & Services industry, the median Return-on-Tangible-Asset is 2.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SMS Co's current Return-on-Tangible-Asset is -167.53%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SMS Co stock overvalued right now?
SMS Co (SMSZF) has a current Return-on-Tangible-Asset of -167.53%. The stock's GF Value™ is $7.38, compared to a current price of $8.56 — trading 16% above its estimated fair value. The current Return-on-Tangible-Asset is -167.53%. SMS Co's overall GF Score™ is 88/100 with 6 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 SMS Co (SMSZF), the current Return-on-Tangible-Asset is -167.53% 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 SMS Co (SMSZF) Overvalued in 2026?

Based on GuruFocus' analysis, SMS Co stock appears to be overvalued. The current stock price of $8.56 is trading 16% above its estimated GF Value™ of $7.38.

Key valuation signals for SMSZF:

  • Return-on-Tangible-Asset: -167.53%
  • GF Value™: $7.38 vs. price of $8.56 (16% above fair value)
  • GF Score™: 88/100 with 6 warning signs

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


SMS Co Business Description

Other Exchanges SMSSY:USA2175:Japan
Address Sumitomo Fudosan Shiba-koen Tower, 2-11-1 Shiba-koen, Minato-ku, Tokyo, JPN, 105-0011
SMS Co Ltd is a Japanese company involved in providing various services targeting information infrastructure for the aging society. The company divides its search service by the following segments: nursing care, medical care, career, healthcare/senior life, and global.
88GF Score

Get the complete analysis for SMSZF

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

$8.56
Price
$7.38
GF Value