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Artner CoTSE:2163 90 Return-on-Tangible-Asset is 13.29% as of Jan. 2026, which is 25% below its 10-year median of 17.78. GuruFocus rates TSE:2163 with a GF Score™ of 90/100 and a GF Value™ of 円1,131.18 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,098 Business Services companies, Artner Co ranks better than 92.35% 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. Artner Co's annualizedNet Income for the quarter that ended in Jan. 2026 was 円943 Mil. Artner Co's average total tangible assets for the quarter that ended in Jan. 2026 was 円7,098 Mil. Therefore, Artner Co's annualized Return-on-Tangible-Asset for the quarter that ended in Jan. 2026 was 13.29%.
The historical rank and industry rank for Artner Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:2163'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 15.45 Med: 17.78 Max: 19.76
Current: 18.81
During the past 13 years, Artner Co's highest Return-on-Tangible-Asset was 19.76%. The lowest was 15.45%. And the median was 17.78%.
TSE:2163's Return-on-Tangible-Asset is ranked better than 92.35% of 1098
companies
in the Business Services industry
Industry Median: 3.975
vs TSE:2163: 18.81
Artner Co (TSE:2163) 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.
Artner Co Return-on-Tangible-Asset Related Terms
Artner Co Return-on-Tangible-Asset Historical Data
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The historical data trend for Artner 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.
TSE:2163 vs KFY, RHI, TNET: Return-on-Tangible-Asset Comparison
For the Staffing & Employment Services subindustry, Artner 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.
Artner Co Return-on-Tangible-Asset vs Business Services Industry
For the Business Services industry and Industrials sector, Artner Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Artner 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 13.29% mean?
Artner Co (TSE:2163) has a Return-on-Tangible-Asset of 13.29% 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 Artner Co and its competitors. This is 25% below median its historical median of 17.78. Over the past decade, Artner Co's Return-on-Tangible-Asset has ranged from 15.45 to 19.76. According to the industry distribution chart, Artner Co ranks #84 out of 1098 companies in the Business Services industry, placing it in the top 7.7%.
Is Artner Co's Return-on-Tangible-Asset too high?
Artner Co's current Return-on-Tangible-Asset of 13.29% is 25% below median its 10-year median of 17.78. Over the past 10 years, this metric has ranged from a low of 15.45 to a high of 19.76. The Business Services industry median Return-on-Tangible-Asset is 3.98. Artner Co's value of 13.29% is 234.3% above this industry median. Based on the distribution chart, Artner Co ranks #84 out of 1098 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, Artner Co has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Artner Co's Return-on-Tangible-Asset compare to KFY and RHI?
According to the Business Services industry distribution chart, Artner Co ranks #84 out of 1098 companies for Return-on-Tangible-Asset. This places Artner Co in the top 8% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.98. Artner Co's value of 13.29% is 234.3% above this benchmark. Historically, Artner Co's own Return-on-Tangible-Asset has ranged from 15.45 to 19.76 over the past decade. While the company's 10-year median is 17.78 vs. the industry median of 3.98, Artner 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 Business Services company?
The median Return-on-Tangible-Asset among Business Services companies is 3.98, based on 1,098 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. Artner Co's current Return-on-Tangible-Asset of 13.29% is 234.3% 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 Artner Co and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 3.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Artner Co's current Return-on-Tangible-Asset is 13.29%, which is 25% below median its own 10-year median of 17.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artner Co stock overvalued right now?
Based on GuruFocus' analysis, Artner Co (TSE:2163) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,131.18, compared to a current price of 円945.00 — trading 16.5% below its estimated fair value. The current Return-on-Tangible-Asset is 13.29%, which is 25% below median its 10-year median of 17.78 and 234.3% above the Business Services industry median of 3.98. Artner Co's overall GF Score™ is 90/100 with 2 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 Artner Co (TSE:2163), the current Return-on-Tangible-Asset is 13.29% 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 Artner Co (TSE:2163) Overvalued in 2026?
Based on GuruFocus' analysis, Artner Co stock appears to be undervalued.
The current stock price of 円945.00 is trading 16.5% below its estimated GF Value™ of 円1,131.18.
GuruFocus considers Artner Co to be Modestly Undervalued.
Key valuation signals for TSE:2163:
Return-on-Tangible-Asset: 13.29% (25% below median its 10-year median of 17.78)
GF Value™: 円1,131.18 vs. price of 円945.00 (16.5% below fair value)
Industry Position: 234.3% above the Business Services median (#84 of 1098)
No single metric tells the full story. See the TSE:2163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Artner Co Ltd provides technical outsourcing services. It is engaged in the engineer dispatch business, which involves providing specialized skills through design engineers in areas such as software (development of software to be incorporated into IoT devices and application software for network systems), electricity and electronics (design of circuit boards, which are the heart of devices and equipment, and reliability assessment), and machinery (design of mechanisms that make machines work using 2D CAD and 3D CAD), thereby supporting the design and development departments of client companies. Additionally, the company also takes part in contract and outsourcing business, accepting design and development work from client companies.
90GF Score
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