Uniform Next Co (TSE:3566) Return-on-Tangible-Asset: 12.33% (As of Dec. 2025) — 42% Above Median

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TSE:3566 Uniform Next Co Ltd TSE:3566
96 GF Score
Price 円769.00
GF Value 円823.22
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Uniform Next Co Return-on-Tangible-Asset?

Uniform Next Co TSE:3566 -2.29% 96 Return-on-Tangible-Asset is 12.33% as of Dec. 2025, which is 42% above its 10-year median of 8.68. GuruFocus rates TSE:3566 with a GF Score™ of 96/100 and a GF Value™ of 円823.22 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,137 Retail - Cyclical companies, Uniform Next Co ranks better than 70.8% 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. Uniform Next Co's annualized Net Income for the quarter that ended in Dec. 2025 was 円668 Mil. Uniform Next Co's average total tangible assets for the quarter that ended in Dec. 2025 was 円5,416 Mil. Therefore, Uniform Next Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 12.33%.

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

TSE:3566' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 6.63   Med: 8.68   Max: 16.17
Current: 6.63

During the past 11 years, Uniform Next Co's highest Return-on-Tangible-Asset was 16.17%. The lowest was 6.63%. And the median was 8.68%.

TSE:3566's Return-on-Tangible-Asset is ranked better than
70.8% of 1137 companies
in the Retail - Cyclical industry
Industry Median: 2.93 vs TSE:3566: 6.63

Uniform Next Co  (TSE:3566) 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.


Uniform Next Co Return-on-Tangible-Asset Related Terms


Uniform Next Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Uniform Next 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.

Uniform Next Co Return-on-Tangible-Asset Chart

Uniform Next 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 7.24 7.92 9.22 7.25 10.06

Uniform Next Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 -0.07 15.87 10.22 12.33 0.88

TSE:3566 vs TJX, ROST, BURL: Return-on-Tangible-Asset Comparison

For the Apparel Retail subindustry, Uniform Next 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.


Uniform Next Co Return-on-Tangible-Asset vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Uniform Next Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Uniform Next Co's Return-on-Tangible-Asset falls into.


TSE:3566
96GF Score
Uniform Next Co Ltd TSE:3566
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Uniform Next Co Return-on-Tangible-Asset Calculation

Uniform Next 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 )
=517.56/( (4936.23+5349.435)/ 2 )
=517.56/5142.8325
=10.06 %

Uniform Next 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 )
=667.648/( (5482.368+5349.435)/ 2 )
=667.648/5415.9015
=12.33 %

* 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 12.33% mean?
Uniform Next Co (TSE:3566) has a Return-on-Tangible-Asset of 12.33% 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 Uniform Next Co and its competitors. This is 42% above median its historical median of 8.68. Over the past decade, Uniform Next Co's Return-on-Tangible-Asset has ranged from 6.63 to 16.17. According to the industry distribution chart, Uniform Next Co ranks #332 out of 1137 companies in the Retail - Cyclical industry, placing it in the top 29.2%.
Is Uniform Next Co's Return-on-Tangible-Asset too high?
Uniform Next Co's current Return-on-Tangible-Asset of 12.33% is 42% above median its 10-year median of 8.68. Over the past 10 years, this metric has ranged from a low of 6.63 to a high of 16.17. The Retail - Cyclical industry median Return-on-Tangible-Asset is 2.93. Uniform Next Co's value of 12.33% is 320.8% above this industry median. Based on the distribution chart, Uniform Next Co ranks #332 out of 1137 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Uniform Next Co has a GF Score™ of 96/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Uniform Next Co's Return-on-Tangible-Asset compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Uniform Next Co ranks #332 out of 1137 companies for Return-on-Tangible-Asset. This puts Uniform Next Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.93. Uniform Next Co's value of 12.33% is 320.8% above this benchmark. Historically, Uniform Next Co's own Return-on-Tangible-Asset has ranged from 6.63 to 16.17 over the past decade. While the company's 10-year median is 8.68 vs. the industry median of 2.93, Uniform Next 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 Retail - Cyclical company?
The median Return-on-Tangible-Asset among Retail - Cyclical companies is 2.93, based on 1,137 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. Uniform Next Co's current Return-on-Tangible-Asset of 12.33% is 320.8% 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 Uniform Next Co and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Asset is 2.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uniform Next Co's current Return-on-Tangible-Asset is 12.33%, which is 42% above median its own 10-year median of 8.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uniform Next Co stock overvalued right now?
Based on GuruFocus' analysis, Uniform Next Co (TSE:3566) is currently considered Fairly Valued. The stock's GF Value™ is 円823.22, compared to a current price of 円769.00 — trading 6.6% below its estimated fair value. The current Return-on-Tangible-Asset is 12.33%, which is 42% above median its 10-year median of 8.68 and 320.8% above the Retail - Cyclical industry median of 2.93. Uniform Next Co's overall GF Score™ is 96/100 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 Uniform Next Co (TSE:3566), the current Return-on-Tangible-Asset is 12.33% 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 Uniform Next Co (TSE:3566) Overvalued in 2026?

Based on GuruFocus' analysis, Uniform Next Co stock appears to be undervalued. The current stock price of 円769.00 is trading 6.6% below its estimated GF Value™ of 円823.22. GuruFocus considers Uniform Next Co to be Fairly Valued.

Key valuation signals for TSE:3566:

  • Return-on-Tangible-Asset: 12.33% (42% above median its 10-year median of 8.68)
  • GF Value™: 円823.22 vs. price of 円769.00 (6.6% below fair value)
  • GF Score™: 96/100 with 1 warning sign
  • Industry Position: 320.8% above the Retail - Cyclical median (#332 of 1137)

No single metric tells the full story. See the TSE:3566 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Uniform Next Co Business Description

Address 25-81 Yaemakicho, Fukui Prefecture, Fukui, JPN, 910-0123
Uniform Next Co Ltd is engaged in the retail sale of apparel. Its products include business uniforms for catering, office, and clinics. It is widely patronized by chain stores, companies, schools, and individual customers. The Company operates in a single segment, the uniform sales business.
96GF Score

Get the complete analysis for TSE:3566

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

円769.00
Price
円823.22
GF Value