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.
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. Pepper Food Service Co's annualizedNet Income for the quarter that ended in Jun. 2026 was 円116 Mil. Pepper Food Service Co's average total tangible assets for the quarter that ended in Jun. 2026 was 円0 Mil. Therefore, Pepper Food Service Co's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 2.03%.
The historical rank and industry rank for Pepper Food Service Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:3053'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -22.68 Med: -1.3 Max: 8.96
Current: 2.96
During the past 13 years, Pepper Food Service Co's highest Return-on-Tangible-Asset was 8.96%. The lowest was -22.68%. And the median was -1.30%.
TSE:3053's Return-on-Tangible-Asset is ranked better than 53.01% of 366
companies
in the Restaurants industry
Industry Median: 2.36
vs TSE:3053: 2.96
Pepper Food Service Co (TSE:3053) 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.
Pepper Food Service Co Return-on-Tangible-Asset Related Terms
Pepper Food Service Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Pepper Food Service 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.
Pepper Food Service Co Return-on-Tangible-Asset Chart
TSE:3053 vs MCD, SBUX, CMG: Return-on-Tangible-Asset Comparison
For the Restaurants subindustry, Pepper Food Service 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.
Pepper Food Service Co Return-on-Tangible-Asset vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Pepper Food Service Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Pepper Food Service 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 (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of 2.03% mean?
Pepper Food Service Co (TSE:3053) has a Return-on-Tangible-Asset of 2.03% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Pepper Food Service Co and its competitors. According to the industry distribution chart, Pepper Food Service Co ranks #172 out of 366 companies in the Restaurants industry, placing it in the top 47%.
Is Pepper Food Service Co's Return-on-Tangible-Asset too high?
Pepper Food Service Co's current Return-on-Tangible-Asset is 2.03%. The Restaurants industry median Return-on-Tangible-Asset is 2.36. Pepper Food Service Co's value of 2.03% is 14% below this industry median. Based on the distribution chart, Pepper Food Service Co ranks #172 out of 366 companies in the Restaurants industry, which is above the industry midpoint. Overall, Pepper Food Service Co has a GF Score™ of 47/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pepper Food Service Co's Return-on-Tangible-Asset compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Pepper Food Service Co ranks #172 out of 366 companies for Return-on-Tangible-Asset. This puts Pepper Food Service Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.36. Pepper Food Service Co's value of 2.03% is 14% below this benchmark. 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 2.36, based on 366 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. Pepper Food Service Co's current Return-on-Tangible-Asset of 2.03% is 14% 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 Pepper Food Service Co and its competitors. For the Restaurants industry, the median Return-on-Tangible-Asset is 2.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pepper Food Service Co's current Return-on-Tangible-Asset is 2.03%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pepper Food Service Co stock overvalued right now?
Based on GuruFocus' analysis, Pepper Food Service Co (TSE:3053) is currently considered Modestly Overvalued. The stock's GF Value™ is 円181.30, compared to a current price of 円201.00 — trading 10.9% above its estimated fair value. The current Return-on-Tangible-Asset is 2.03% and 14% below the Restaurants industry median of 2.36. Pepper Food Service Co's overall GF Score™ is 47/100 with 3 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 Pepper Food Service Co (TSE:3053), the current Return-on-Tangible-Asset is 2.03% as of Jun. 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 Pepper Food Service Co (TSE:3053) Overvalued in 2026?
Based on GuruFocus' analysis, Pepper Food Service Co stock appears to be overvalued.
The current stock price of 円201.00 is trading 10.9% above its estimated GF Value™ of 円181.30.
GuruFocus considers Pepper Food Service Co to be Modestly Overvalued.
Key valuation signals for TSE:3053:
Return-on-Tangible-Asset: 2.03%
GF Value™: 円181.30 vs. price of 円201.00 (10.9% above fair value)
Industry Position: 14% below the Restaurants median (#172 of 366)
No single metric tells the full story. See the TSE:3053 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pepper Food Service Co Ltd is Japan-based company engaged in the operation of restaurants. The company operates fast food restaurants under the Pepper Lunch brand name in Japan, Singapore, Malaysia, Indonesia, the Philippines, Thailand, Macau, Taiwan, China, Hong Kong, Australia, and Korea. Its segments include Pepper Lunch, Ikinari! Steak, Other Restaurants, and Own-brand products.
47GF Score
Get the complete analysis for TSE:3053
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:3053 has been successfully added to your 
