Visual Processing Japan Co (TSE:334A) Return-on-Tangible-Asset: 15.32% (As of Dec. 2025) — 44% 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:334A Visual Processing Japan Co Ltd TSE:334A
22 GF Score
Price 円960.00
! 1 Warning Sign
View Full Analysis

What is Visual Processing Japan Co Return-on-Tangible-Asset?

Visual Processing Japan Co TSE:334A +0.52% 22 Return-on-Tangible-Asset is 15.32% as of Dec. 2025, which is 44% above its 10-year median of 10.64. GuruFocus rates TSE:334A with a GF Score™ of 22/100. The stock has 1 warning sign investors should review. Among 2,894 Software companies, Visual Processing Japan Co ranks better than 81.79% 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. Visual Processing Japan Co's annualized Net Income for the quarter that ended in Dec. 2025 was 円239 Mil. Visual Processing Japan Co's average total tangible assets for the quarter that ended in Dec. 2025 was 円1,557 Mil. Therefore, Visual Processing Japan Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 15.32%.

The historical rank and industry rank for Visual Processing Japan Co's Return-on-Tangible-Asset or its related term are showing as below:

TSE:334A' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 8.56   Med: 10.64   Max: 13.19
Current: 12.74

During the past 4 years, Visual Processing Japan Co's highest Return-on-Tangible-Asset was 13.19%. The lowest was 8.56%. And the median was 10.64%.

TSE:334A's Return-on-Tangible-Asset is ranked better than
81.79% of 2894 companies
in the Software industry
Industry Median: 2.095 vs TSE:334A: 12.74

Visual Processing Japan Co  (TSE:334A) 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.


Visual Processing Japan Co Return-on-Tangible-Asset Related Terms


Visual Processing Japan Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Visual Processing Japan 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.

Visual Processing Japan Co Return-on-Tangible-Asset Chart

Visual Processing Japan Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
8.56 9.47 11.80 13.19

Visual Processing Japan Co Semi-Annual Data
Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Asset Get a 7-Day Free Trial 0.00 12.37 11.23 9.08 15.32

TSE:334A vs QH, SHOP, UBER: Return-on-Tangible-Asset Comparison

For the Software - Application subindustry, Visual Processing Japan 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.


Visual Processing Japan Co Return-on-Tangible-Asset vs Software Industry

For the Software industry and Technology sector, Visual Processing Japan Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Visual Processing Japan Co's Return-on-Tangible-Asset falls into.


TSE:334A
22GF Score
Visual Processing Japan Co Ltd TSE:334A
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Visual Processing Japan Co Return-on-Tangible-Asset Calculation

Visual Processing Japan 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 )
=176.706/( (1047.112+1631.946)/ 2 )
=176.706/1339.529
=13.19 %

Visual Processing Japan 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: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=238.532/( (1482.72+1631.946)/ 2 )
=238.532/1557.333
=15.32 %

* 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 two times the semi-annual (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 15.32% mean?
Visual Processing Japan Co (TSE:334A) has a Return-on-Tangible-Asset of 15.32% 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 Visual Processing Japan Co and its competitors. This is 44% above median its historical median of 10.64. Over the past decade, Visual Processing Japan Co's Return-on-Tangible-Asset has ranged from 8.56 to 13.19. According to the industry distribution chart, Visual Processing Japan Co ranks #527 out of 2894 companies in the Software industry, placing it in the top 18.2%.
Is Visual Processing Japan Co's Return-on-Tangible-Asset too high?
Visual Processing Japan Co's current Return-on-Tangible-Asset of 15.32% is 44% above median its 10-year median of 10.64. Over the past 10 years, this metric has ranged from a low of 8.56 to a high of 13.19. The Software industry median Return-on-Tangible-Asset is 2.10. Visual Processing Japan Co's value of 15.32% is 631.3% above this industry median. Based on the distribution chart, Visual Processing Japan Co ranks #527 out of 2894 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Visual Processing Japan Co has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.
How does Visual Processing Japan Co's Return-on-Tangible-Asset compare to QH and SHOP?
According to the Software industry distribution chart, Visual Processing Japan Co ranks #527 out of 2894 companies for Return-on-Tangible-Asset. This places Visual Processing Japan Co in the top 18% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.10. Visual Processing Japan Co's value of 15.32% is 631.3% above this benchmark. Historically, Visual Processing Japan Co's own Return-on-Tangible-Asset has ranged from 8.56 to 13.19 over the past decade. While the company's 10-year median is 10.64 vs. the industry median of 2.10, Visual Processing Japan 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 Software company?
The median Return-on-Tangible-Asset among Software companies is 2.10, based on 2,894 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. Visual Processing Japan Co's current Return-on-Tangible-Asset of 15.32% is 631.3% 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 Visual Processing Japan Co and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Visual Processing Japan Co's current Return-on-Tangible-Asset is 15.32%, which is 44% above median its own 10-year median of 10.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Visual Processing Japan Co stock overvalued right now?
Visual Processing Japan Co (TSE:334A) has a current Return-on-Tangible-Asset of 15.32%. The current Return-on-Tangible-Asset is 15.32%, which is 44% above median its 10-year median of 10.64 and 631.3% above the Software industry median of 2.10. Visual Processing Japan Co's overall GF Score™ is 22/100 with 1 warning sign 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 Visual Processing Japan Co (TSE:334A), the current Return-on-Tangible-Asset is 15.32% 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.

Visual Processing Japan Co Business Description

Address 4-20-7 Ebisu, Center Plaza B1, Yebisu Garden Place, Shibuya-ku, Tokyo, JPN, 150-6090
Visual Processing Japan Co Ltd is a solutions provider for content production environments in the media industry. It is engaged in DX solution business that supports the production, management, and distribution of promotional media content (Web, EC, SNS, catalogs, videos, publications) based on DAM (Digital Asset Management). With CIERTO at the core, the company offers digital transformation solutions that support the production, management, and distribution environment of diversifying media and content.
22GF Score

Get the complete analysis for TSE:334A

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

円960.00
Price