Sunny Side Up Group (TSE:2180) Return-on-Tangible-Asset: 18.61% (As of Mar. 2026) — 145% Above Median

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.

TSE:2180 Sunny Side Up Group Inc TSE:2180
71 GF Score
Price 円1,309.00
GF Value 円994.39
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Sunny Side Up Group Return-on-Tangible-Asset?

Sunny Side Up Group TSE:2180 71 Return-on-Tangible-Asset is 18.61% as of Mar. 2026, which is 145% above its 10-year median of 7.60. GuruFocus rates TSE:2180 with a GF Score™ of 71/100 and a GF Value™ of 円994.39 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,031 Media - Diversified companies, Sunny Side Up Group ranks worse than 80.6% 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. Sunny Side Up Group's annualized Net Income for the quarter that ended in Mar. 2026 was 円2,020 Mil. Sunny Side Up Group's average total tangible assets for the quarter that ended in Mar. 2026 was 円10,855 Mil. Therefore, Sunny Side Up Group's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 18.61%.

The historical rank and industry rank for Sunny Side Up Group's Return-on-Tangible-Asset or its related term are showing as below:

TSE:2180' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -14.3   Med: 7.6   Max: 11.4
Current: -14.3

During the past 13 years, Sunny Side Up Group's highest Return-on-Tangible-Asset was 11.40%. The lowest was -14.30%. And the median was 7.60%.

TSE:2180's Return-on-Tangible-Asset is ranked worse than
80.6% of 1031 companies
in the Media - Diversified industry
Industry Median: 0.88 vs TSE:2180: -14.30

Sunny Side Up Group  (TSE:2180) 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.


Sunny Side Up Group Return-on-Tangible-Asset Related Terms


Sunny Side Up Group Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Sunny Side Up Group'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.

Sunny Side Up Group Return-on-Tangible-Asset Chart

Sunny Side Up Group Annual Data
Trend Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25 Jun26
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.30 11.40 9.63 10.30 -3.61

Sunny Side Up Group Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Jun25 Dec25 Mar26 Jun26
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 20.56 3.53 27.46 18.61 -75.86

TSE:2180 vs APP, OMC, TTD: Return-on-Tangible-Asset Comparison

For the Advertising Agencies subindustry, Sunny Side Up Group'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.


Sunny Side Up Group Return-on-Tangible-Asset vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Sunny Side Up Group's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Sunny Side Up Group's Return-on-Tangible-Asset falls into.


TSE:2180
71GF Score
Sunny Side Up Group Inc TSE:2180
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sunny Side Up Group Return-on-Tangible-Asset Calculation

Sunny Side Up Group's annualized Return-on-Tangible-Asset for the fiscal year that ended in Jun. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Jun. 2026 )  (A: Jun. 2025 )(A: Jun. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Jun. 2026 )  (A: Jun. 2025 )(A: Jun. 2026 )
=-369.599/( (10205.852+10205.852)/ 2 )
=-369.599/10205.852
=-3.62 %

Sunny Side Up Group'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 )
=2019.932/( (10758.097+10952.368)/ 2 )
=2019.932/10855.2325
=18.61 %

* 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 18.61% mean?
Sunny Side Up Group (TSE:2180) has a Return-on-Tangible-Asset of 18.61% 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 Sunny Side Up Group and its competitors. This is 145% above median its historical median of 7.60. According to the industry distribution chart, Sunny Side Up Group ranks #831 out of 1031 companies in the Media - Diversified industry, placing it in the top 80.6%.
Is Sunny Side Up Group's Return-on-Tangible-Asset too high?
Sunny Side Up Group's current Return-on-Tangible-Asset of 18.61% is 145% above median its 10-year median of 7.60. The Media - Diversified industry median Return-on-Tangible-Asset is 0.88. Sunny Side Up Group's value of 18.61% is 2014.8% above this industry median. Based on the distribution chart, Sunny Side Up Group ranks #831 out of 1031 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Sunny Side Up Group has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sunny Side Up Group's Return-on-Tangible-Asset compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Sunny Side Up Group ranks #831 out of 1031 companies for Return-on-Tangible-Asset. This places Sunny Side Up Group in the lower half of its industry. The industry median Return-on-Tangible-Asset is 0.88. Sunny Side Up Group's value of 18.61% is 2014.8% above this benchmark. While the company's 10-year median is 7.60 vs. the industry median of 0.88, Sunny Side Up Group 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 Media - Diversified company?
The median Return-on-Tangible-Asset among Media - Diversified companies is 0.88, based on 1,031 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. Sunny Side Up Group's current Return-on-Tangible-Asset of 18.61% is 2014.8% 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 Sunny Side Up Group and its competitors. For the Media - Diversified industry, the median Return-on-Tangible-Asset is 0.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sunny Side Up Group's current Return-on-Tangible-Asset is 18.61%, which is 145% above median its own 10-year median of 7.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunny Side Up Group stock overvalued right now?
Based on GuruFocus' analysis, Sunny Side Up Group (TSE:2180) is currently considered Significantly Overvalued. The stock's GF Value™ is 円994.39, compared to a current price of 円1,309.00 — trading 31.6% above its estimated fair value. The current Return-on-Tangible-Asset is 18.61%, which is 145% above median its 10-year median of 7.60 and 2014.8% above the Media - Diversified industry median of 0.88. Sunny Side Up Group's overall GF Score™ is 71/100 with 4 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 Sunny Side Up Group (TSE:2180), the current Return-on-Tangible-Asset is 18.61% 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 Sunny Side Up Group (TSE:2180) Overvalued in 2026?

Based on GuruFocus' analysis, Sunny Side Up Group stock appears to be overvalued. The current stock price of 円1,309.00 is trading 31.6% above its estimated GF Value™ of 円994.39. GuruFocus considers Sunny Side Up Group to be Significantly Overvalued.

Key valuation signals for TSE:2180:

  • Return-on-Tangible-Asset: 18.61% (145% above median its 10-year median of 7.60)
  • GF Value™: 円994.39 vs. price of 円1,309.00 (31.6% above fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 2014.8% above the Media - Diversified median (#831 of 1031)

No single metric tells the full story. See the TSE:2180 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sunny Side Up Group Business Description

Address 4-23-5 Sendagaya, JPR Sendagaya Building, 7th Floor, Shibuya-ku, Tokyo, JPN, 151-0051
Sunny Side Up Group Inc is engaged in the public relations (PR) business in Japan. Its PR services include publicity, PR events, media relations, media training, retainer contracts, press releases, press conferences, symposium, risk management, crisis management, reputation management, and advertorials, among other services. Its segments include Brand Communication Business, Food Branding Business, and Business Development.
71GF Score

Get the complete analysis for TSE:2180

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

円1,309.00
Price
円994.39
GF Value