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.
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.
Lifedrink CoTSE:2585 -3.49%71 Return-on-Tangible-Asset is 3.52% as of Mar. 2026, which is 67% below its 10-year median of 10.62. GuruFocus rates TSE:2585 with a GF Score™ of 71/100 and a GF Value™ of 円2,284.07 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 118 Beverages - Non-Alcoholic companies, Lifedrink Co ranks better than 55.93% 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. Lifedrink Co's annualizedNet Income for the quarter that ended in Mar. 2026 was 円1,524 Mil. Lifedrink Co's average total tangible assets for the quarter that ended in Mar. 2026 was 円43,338 Mil. Therefore, Lifedrink Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 3.52%.
The historical rank and industry rank for Lifedrink Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:2585'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.23 Med: 10.62 Max: 14.96
Current: 8.25
During the past 7 years, Lifedrink Co's highest Return-on-Tangible-Asset was 14.96%. The lowest was 3.23%. And the median was 10.62%.
TSE:2585's Return-on-Tangible-Asset is ranked better than 55.93% of 118
companies
in the Beverages - Non-Alcoholic industry
Industry Median: 6.265
vs TSE:2585: 8.25
Lifedrink Co (TSE:2585) 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.
Lifedrink Co Return-on-Tangible-Asset Related Terms
Lifedrink Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Lifedrink 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:2585 vs KO, PEP, MNST: Return-on-Tangible-Asset Comparison
For the Beverages - Non-Alcoholic subindustry, Lifedrink 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.
Lifedrink Co Return-on-Tangible-Asset vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Lifedrink Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Lifedrink 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 (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 3.52% mean?
Lifedrink Co (TSE:2585) has a Return-on-Tangible-Asset of 3.52% 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 Lifedrink Co and its competitors. This is 67% below median its historical median of 10.62. Over the past decade, Lifedrink Co's Return-on-Tangible-Asset has ranged from 3.23 to 14.96. According to the industry distribution chart, Lifedrink Co ranks #52 out of 118 companies in the Beverages - Non-Alcoholic industry, placing it in the top 44.1%.
Is Lifedrink Co's Return-on-Tangible-Asset too high?
Lifedrink Co's current Return-on-Tangible-Asset of 3.52% is 67% below median its 10-year median of 10.62. Over the past 10 years, this metric has ranged from a low of 3.23 to a high of 14.96. The Beverages - Non-Alcoholic industry median Return-on-Tangible-Asset is 6.27. Lifedrink Co's value of 3.52% is 43.8% below this industry median. Based on the distribution chart, Lifedrink Co ranks #52 out of 118 companies in the Beverages - Non-Alcoholic industry, which is above the industry midpoint. Overall, Lifedrink Co has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lifedrink Co's Return-on-Tangible-Asset compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Lifedrink Co ranks #52 out of 118 companies for Return-on-Tangible-Asset. This puts Lifedrink Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 6.27. Lifedrink Co's value of 3.52% is 43.8% below this benchmark. Historically, Lifedrink Co's own Return-on-Tangible-Asset has ranged from 3.23 to 14.96 over the past decade. While the company's 10-year median is 10.62 vs. the industry median of 6.27, Lifedrink Co has consistently been below 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 Beverages - Non-Alcoholic company?
The median Return-on-Tangible-Asset among Beverages - Non-Alcoholic companies is 6.27, based on 118 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. Lifedrink Co's current Return-on-Tangible-Asset of 3.52% is 43.8% below 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 Lifedrink Co and its competitors. For the Beverages - Non-Alcoholic industry, the median Return-on-Tangible-Asset is 6.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lifedrink Co's current Return-on-Tangible-Asset is 3.52%, which is 67% below median its own 10-year median of 10.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lifedrink Co stock overvalued right now?
Based on GuruFocus' analysis, Lifedrink Co (TSE:2585) is currently considered Significantly Undervalued. The stock's GF Value™ is 円2,284.07, compared to a current price of 円1,548.00 — trading 32.2% below its estimated fair value. The current Return-on-Tangible-Asset is 3.52%, which is 67% below median its 10-year median of 10.62 and 43.8% below the Beverages - Non-Alcoholic industry median of 6.27. Lifedrink Co's overall GF Score™ is 71/100 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 Lifedrink Co (TSE:2585), the current Return-on-Tangible-Asset is 3.52% 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 Lifedrink Co (TSE:2585) Overvalued in 2026?
Based on GuruFocus' analysis, Lifedrink Co stock appears to be undervalued.
The current stock price of 円1,548.00 is trading 32.2% below its estimated GF Value™ of 円2,284.07.
GuruFocus considers Lifedrink Co to be Significantly Undervalued.
Key valuation signals for TSE:2585:
Return-on-Tangible-Asset: 3.52% (67% below median its 10-year median of 10.62)
GF Value™: 円2,284.07 vs. price of 円1,548.00 (32.2% below fair value)
Industry Position: 43.8% below the Beverages - Non-Alcoholic median (#52 of 118)
No single metric tells the full story. See the TSE:2585 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lifedrink Co Ltd is engaged in the manufacturing and sales of mineral water, tea drinks, carbonated drinks, tea leaf products, etc., and related businesses. Its product portfolio comprises both private brand products and its own brand products, which are sold through online stores, general supermarkets, food supermarkets, discount stores, drug stores, and home centers. The group operates in a single segment, the beverage and leaf business.
71GF Score
Get the complete analysis for TSE:2585
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:2585 has been successfully added to your 
