Teikoku Sen-I Co (TSE:3302) Return-on-Tangible-Asset: 4.33% (As of Dec. 2025) — Near Median

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TSE:3302 Teikoku Sen-I Co Ltd TSE:3302
85 GF Score
Price 円3,420.00
GF Value 円2,982.45
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Teikoku Sen-I Co Return-on-Tangible-Asset?

Teikoku Sen-I Co TSE:3302 +2.24% 85 Return-on-Tangible-Asset is 4.33% as of Dec. 2025, which is 9% below its 10-year median of 4.76. GuruFocus rates TSE:3302 with a GF Score™ of 85/100 and a GF Value™ of 円2,982.45 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 212 Farm & Heavy Construction Machinery companies, Teikoku Sen-I Co ranks better than 59.43% 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. Teikoku Sen-I Co's annualized Net Income for the quarter that ended in Dec. 2025 was 円3,825 Mil. Teikoku Sen-I Co's average total tangible assets for the quarter that ended in Dec. 2025 was 円88,325 Mil. Therefore, Teikoku Sen-I Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 4.33%.

The historical rank and industry rank for Teikoku Sen-I Co's Return-on-Tangible-Asset or its related term are showing as below:

TSE:3302' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.23   Med: 4.76   Max: 6.34
Current: 5.2

During the past 13 years, Teikoku Sen-I Co's highest Return-on-Tangible-Asset was 6.34%. The lowest was 3.23%. And the median was 4.76%.

TSE:3302's Return-on-Tangible-Asset is ranked better than
59.43% of 212 companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 3.985 vs TSE:3302: 5.20

Teikoku Sen-I Co  (TSE:3302) 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.


Teikoku Sen-I Co Return-on-Tangible-Asset Related Terms


Teikoku Sen-I Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Teikoku Sen-I 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.

Teikoku Sen-I Co Return-on-Tangible-Asset Chart

Teikoku Sen-I Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.60 5.01 3.23 4.02 4.30

Teikoku Sen-I Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 11.57 -0.37 2.14 4.33 13.78

TSE:3302 vs CAT, DE, PCAR: Return-on-Tangible-Asset Comparison

For the Farm & Heavy Construction Machinery subindustry, Teikoku Sen-I 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.


Teikoku Sen-I Co Return-on-Tangible-Asset vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, Teikoku Sen-I Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Teikoku Sen-I Co's Return-on-Tangible-Asset falls into.


TSE:3302
85GF Score
Teikoku Sen-I Co Ltd TSE:3302
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Teikoku Sen-I Co Return-on-Tangible-Asset Calculation

Teikoku Sen-I Co's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=3742.171/( (82803.134+91284.849)/ 2 )
=3742.171/87043.9915
=4.30 %

Teikoku Sen-I Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=3825.016/( (85365.046+91284.849)/ 2 )
=3825.016/88324.9475
=4.33 %

* 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 (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 4.33% mean?
Teikoku Sen-I Co (TSE:3302) has a Return-on-Tangible-Asset of 4.33% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Teikoku Sen-I Co and its competitors. This is near median its historical median of 4.76. Over the past decade, Teikoku Sen-I Co's Return-on-Tangible-Asset has ranged from 3.23 to 6.34. According to the industry distribution chart, Teikoku Sen-I Co ranks #86 out of 212 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 40.6%.
Is Teikoku Sen-I Co's Return-on-Tangible-Asset too high?
Teikoku Sen-I Co's current Return-on-Tangible-Asset of 4.33% is near median its 10-year median of 4.76. Over the past 10 years, this metric has ranged from a low of 3.23 to a high of 6.34. The Farm & Heavy Construction Machinery industry median Return-on-Tangible-Asset is 3.99. Teikoku Sen-I Co's value of 4.33% is 8.7% above this industry median. Based on the distribution chart, Teikoku Sen-I Co ranks #86 out of 212 companies in the Farm & Heavy Construction Machinery industry, which is above the industry midpoint. Overall, Teikoku Sen-I Co has a GF Score™ of 85/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Teikoku Sen-I Co's Return-on-Tangible-Asset compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, Teikoku Sen-I Co ranks #86 out of 212 companies for Return-on-Tangible-Asset. This puts Teikoku Sen-I Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.99. Teikoku Sen-I Co's value of 4.33% is 8.7% above this benchmark. Historically, Teikoku Sen-I Co's own Return-on-Tangible-Asset has ranged from 3.23 to 6.34 over the past decade. While the company's 10-year median is 4.76 vs. the industry median of 3.99, Teikoku Sen-I 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 Farm & Heavy Construction Machinery company?
The median Return-on-Tangible-Asset among Farm & Heavy Construction Machinery companies is 3.99, based on 212 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. Teikoku Sen-I Co's current Return-on-Tangible-Asset of 4.33% is 8.7% 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 Teikoku Sen-I Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median Return-on-Tangible-Asset is 3.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Teikoku Sen-I Co's current Return-on-Tangible-Asset is 4.33%, which is near median its own 10-year median of 4.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Teikoku Sen-I Co stock overvalued right now?
Based on GuruFocus' analysis, Teikoku Sen-I Co (TSE:3302) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,982.45, compared to a current price of 円3,420.00 — trading 14.7% above its estimated fair value. The current Return-on-Tangible-Asset is 4.33%, which is near median its 10-year median of 4.76 and 8.7% above the Farm & Heavy Construction Machinery industry median of 3.99. Teikoku Sen-I Co's overall GF Score™ is 85/100 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 Teikoku Sen-I Co (TSE:3302), the current Return-on-Tangible-Asset is 4.33% as of Dec. 2025. 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 Teikoku Sen-I Co (TSE:3302) Overvalued in 2026?

Based on GuruFocus' analysis, Teikoku Sen-I Co stock appears to be overvalued. The current stock price of 円3,420.00 is trading 14.7% above its estimated GF Value™ of 円2,982.45. GuruFocus considers Teikoku Sen-I Co to be Modestly Overvalued.

Key valuation signals for TSE:3302:

  • Return-on-Tangible-Asset: 4.33% (near median its 10-year median of 4.76)
  • GF Value™: 円2,982.45 vs. price of 円3,420.00 (14.7% above fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 8.7% above the Farm & Heavy Construction Machinery median (#86 of 212)

No single metric tells the full story. See the TSE:3302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Teikoku Sen-I Co Business Description

Address 5-13, Nihonbashi 2-Chome, Chuo-Ku, Tokyo, JPN
Teikoku Sen-I Co Ltd manufactures and sells disaster prevention products and equipment. It offers disaster prevention products including fire hoses and fire-fighting systems; rescue and special purpose vehicles; rescue and search equipment; and anti-CBRNE terrorism and HazMat equipment consisting of detection, decontamination, protection, monitoring, and other equipment. It also provides firefighting and specialized protective clothing products; industrial rubber goods and tents; and linen yarns and fabrics. The company also offers related equipment all over Japan.
85GF Score

Get the complete analysis for TSE:3302

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

円3,420.00
Price
円2,982.45
GF Value