Eternal Hospitality Group CoTORIF 74 Return-on-Tangible-Asset is 5.24% as of Jan. 2026, which is 2% above its 10-year median of 5.14. GuruFocus rates TORIF with a GF Score™ of 74/100 and a GF Value™ of $27.60. Among 362 Restaurants companies, Eternal Hospitality Group Co ranks better than 84.53% on this metric.
The historical rank and industry rank for Eternal Hospitality Group Co's Return-on-Tangible-Asset or its related term are showing as below:
TORIF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -4.13 Med: 5.14 Max: 10.9
Current: 10.03
During the past 13 years, Eternal Hospitality Group Co's highest Return-on-Tangible-Asset was 10.90%. The lowest was -4.13%. And the median was 5.14%.
TORIF's Return-on-Tangible-Asset is ranked better than 84.53% of 362
companies
in the Restaurants industry
Industry Median: 2.425
vs TORIF: 10.03
Eternal Hospitality Group Co (OTCPK:TORIF) 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 companys 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 companys 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.
Eternal Hospitality Group Co Return-on-Tangible-Asset Related Terms
Eternal Hospitality Group Co Return-on-Tangible-Asset Historical Data
* 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.
Eternal Hospitality Group Co Return-on-Tangible-Asset Chart
TORIF vs MCD, SBUX, YUM: Return-on-Tangible-Asset Comparison
For the Restaurants subindustry, Eternal Hospitality Group 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.
Eternal Hospitality Group Co Return-on-Tangible-Asset vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Eternal Hospitality Group Co's Return-on-Tangible-Asset falls into.
* 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 (Jan. 2026) net income data.
What does a Return-on-Tangible-Asset of 5.24% mean?
Eternal Hospitality Group Co (TORIF) has a Return-on-Tangible-Asset of 5.24% as of Jan. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Eternal Hospitality Group Co and its competitors. This is near median its historical median of 5.14. According to the industry distribution chart, Eternal Hospitality Group Co ranks #56 out of 362 companies in the Restaurants industry, placing it in the top 15.5%.
Is Eternal Hospitality Group Co's Return-on-Tangible-Asset too high?
Eternal Hospitality Group Co's current Return-on-Tangible-Asset of 5.24% is near median its 10-year median of 5.14. The Restaurants industry median Return-on-Tangible-Asset is 2.43. Eternal Hospitality Group Co's value of 5.24% is 116.1% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #56 out of 362 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Eternal Hospitality Group Co has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Return-on-Tangible-Asset compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #56 out of 362 companies for Return-on-Tangible-Asset. This places Eternal Hospitality Group Co in the top 16% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.43. Eternal Hospitality Group Co's value of 5.24% is 116.1% above this benchmark. While the company's 10-year median is 5.14 vs. the industry median of 2.43, Eternal Hospitality Group Co 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 2.43, based on 362 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. Eternal Hospitality Group Co's current Return-on-Tangible-Asset of 5.24% is 116.1% 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 Eternal Hospitality Group Co and its competitors. For the Restaurants 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. Eternal Hospitality Group Co's current Return-on-Tangible-Asset is 5.24%, which is near median its own 10-year median of 5.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Return-on-Tangible-Asset of 5.24%. The stock's GF Value™ is $27.60, compared to a current price of $17.85 — trading 35.3% below its estimated fair value. The current Return-on-Tangible-Asset is 5.24%, which is near median its 10-year median of 5.14 and 116.1% above the Restaurants industry median of 2.43. Eternal Hospitality Group Co's overall GF Score™ is 74/100. 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 Eternal Hospitality Group Co (TORIF), the current Return-on-Tangible-Asset is 5.24% as of Jan. 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued.
The current stock price of $17.85 is trading 35.3% below its estimated GF Value™ of $27.60.
Key valuation signals for TORIF:
Return-on-Tangible-Asset: 5.24% (near median its 10-year median of 5.14)
GF Value™: $27.60 vs. price of $17.85 (35.3% below fair value)
Industry Position: 116.1% above the Restaurants median (#56 of 362)
No single metric tells the full story. See the TORIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
74GF Score
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Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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