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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. CI Medical Co's annualizedNet Income for the quarter that ended in Jun. 2025 was 円4,934 Mil. CI Medical Co's average total tangible assets for the quarter that ended in Jun. 2025 was 円55,714 Mil. Therefore, CI Medical Co's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2025 was 8.86%.
The historical rank and industry rank for CI Medical Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:3540'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 6.11 Med: 13.55 Max: 18.45
Current: 15.87
During the past 10 years, CI Medical Co's highest Return-on-Tangible-Asset was 18.45%. The lowest was 6.11%. And the median was 13.55%.
TSE:3540's Return-on-Tangible-Asset is not ranked
in the Consumer Packaged Goods industry.
Industry Median: 3.5
vs TSE:3540: 15.87
CI Medical Co (TSE:3540) 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.
CI Medical Co Return-on-Tangible-Asset Related Terms
CI Medical Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for CI Medical 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:3540 vs PG, CL, KMB: Return-on-Tangible-Asset Comparison
For the Household & Personal Products subindustry, CI Medical 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.
CI Medical Co Return-on-Tangible-Asset vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, CI Medical Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where CI Medical 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 two times the semi-annual (Jun. 2025) net income data.
What does a Return-on-Tangible-Asset of 8.86% mean?
CI Medical Co (TSE:3540) has a Return-on-Tangible-Asset of 8.86% as of Jun. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on CI Medical Co and its competitors. This is 35% below median its historical median of 13.55. Over the past decade, CI Medical Co's Return-on-Tangible-Asset has ranged from 6.11 to 18.45.
Is CI Medical Co's Return-on-Tangible-Asset too high?
CI Medical Co's current Return-on-Tangible-Asset of 8.86% is 35% below median its 10-year median of 13.55. Over the past 10 years, this metric has ranged from a low of 6.11 to a high of 18.45. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.50. CI Medical Co's value of 8.86% is 153.1% above this industry median. Overall, CI Medical Co has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does CI Medical Co's Return-on-Tangible-Asset compare to PG and CL?
CI Medical Co's Return-on-Tangible-Asset of 8.86% can be compared against companies in the Consumer Packaged Goods industry. The industry median Return-on-Tangible-Asset is 3.50. CI Medical Co's value of 8.86% is 153.1% above this benchmark. Historically, CI Medical Co's own Return-on-Tangible-Asset has ranged from 6.11 to 18.45 over the past decade. While the company's 10-year median is 13.55 vs. the industry median of 3.50, CI Medical 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.50, based on 1,996 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. CI Medical Co's current Return-on-Tangible-Asset of 8.86% is 153.1% 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 CI Medical Co and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CI Medical Co's current Return-on-Tangible-Asset is 8.86%, which is 35% below median its own 10-year median of 13.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CI Medical Co stock overvalued right now?
CI Medical Co (TSE:3540) has a current Return-on-Tangible-Asset of 8.86%. The stock's GF Value™ is 円2,121.23, compared to a current price of 円1,492.00 — trading 29.7% below its estimated fair value. The current Return-on-Tangible-Asset is 8.86%, which is 35% below median its 10-year median of 13.55 and 153.1% above the Consumer Packaged Goods industry median of 3.50. CI Medical Co's overall GF Score™ is 70/100 with 9 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 CI Medical Co (TSE:3540), the current Return-on-Tangible-Asset is 8.86% as of Jun. 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 CI Medical Co (TSE:3540) Overvalued in 2026?
Based on GuruFocus' analysis, CI Medical Co stock appears to be undervalued.
The current stock price of 円1,492.00 is trading 29.7% below its estimated GF Value™ of 円2,121.23.
Key valuation signals for TSE:3540:
Return-on-Tangible-Asset: 8.86% (35% below median its 10-year median of 13.55)
GF Value™: 円2,121.23 vs. price of 円1,492.00 (29.7% below fair value)
Industry Position: 153.1% above the Consumer Packaged Goods median
No single metric tells the full story. See the TSE:3540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CI Medical Co Ltd engages in the development, manufacturing, and sales of dental care products. It operates 3D design labs; it offers advertising and marketing services through its website "Dental Mall" and also manages oral health care website "Ci Mall" and "Dental Fit" through which it sells oral health products and dentures. It serves medical cooperatives, dental clinics, dental associations, health centers, dental colleges, veterinary clinics, nursing home care facilities, and dental dealers.
70GF Score
Get the complete analysis for TSE:3540
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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