Environment Friendly Holdings (TSE:3777) Return-on-Tangible-Asset: 1.21% (As of Dec. 2025)

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:3777 Environment Friendly Holdings Corp TSE:3777
49 GF Score
Price 円45.00
GF Value 円6.93
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Environment Friendly Holdings Return-on-Tangible-Asset?

Environment Friendly Holdings TSE:3777 49 Return-on-Tangible-Asset is 1.21% as of Dec. 2025. GuruFocus rates TSE:3777 with a GF Score™ of 49/100 and a GF Value™ of 円6.93 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 2,892 Software companies, Environment Friendly Holdings ranks worse than 57.95% 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. Environment Friendly Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was 円55 Mil. Environment Friendly Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was 円4,516 Mil. Therefore, Environment Friendly Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 1.21%.

The historical rank and industry rank for Environment Friendly Holdings's Return-on-Tangible-Asset or its related term are showing as below:

TSE:3777' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -79.96   Med: -3.34   Max: 23.78
Current: -0.09

During the past 13 years, Environment Friendly Holdings's highest Return-on-Tangible-Asset was 23.78%. The lowest was -79.96%. And the median was -3.34%.

TSE:3777's Return-on-Tangible-Asset is ranked worse than
57.95% of 2892 companies
in the Software industry
Industry Median: 2.05 vs TSE:3777: -0.09

Environment Friendly Holdings  (TSE:3777) 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.


Environment Friendly Holdings Return-on-Tangible-Asset Related Terms


Environment Friendly Holdings Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Environment Friendly Holdings'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.

Environment Friendly Holdings Return-on-Tangible-Asset Chart

Environment Friendly Holdings 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 23.78 -10.04 6.01 -4.70 -0.08

Environment Friendly Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 2.06 -5.20 -4.43 -1.82 1.21

TSE:3777 vs QH, SHOP, UBER: Return-on-Tangible-Asset Comparison

For the Software - Application subindustry, Environment Friendly Holdings'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.


Environment Friendly Holdings Return-on-Tangible-Asset vs Software Industry

For the Software industry and Technology sector, Environment Friendly Holdings's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Environment Friendly Holdings's Return-on-Tangible-Asset falls into.


TSE:3777
49GF Score
Environment Friendly Holdings Corp TSE:3777
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Environment Friendly Holdings Return-on-Tangible-Asset Calculation

Environment Friendly Holdings'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 )
=-3.649/( (3326.421+5529.174)/ 2 )
=-3.649/4427.7975
=-0.08 %

Environment Friendly Holdings'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 )
=54.696/( (3502.535+5529.174)/ 2 )
=54.696/4515.8545
=1.21 %

* 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 1.21% mean?
Environment Friendly Holdings (TSE:3777) has a Return-on-Tangible-Asset of 1.21% 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 Environment Friendly Holdings and its competitors. According to the industry distribution chart, Environment Friendly Holdings ranks #1676 out of 2892 companies in the Software industry, placing it in the top 58%.
Is Environment Friendly Holdings' Return-on-Tangible-Asset too high?
Environment Friendly Holdings' current Return-on-Tangible-Asset is 1.21%. The Software industry median Return-on-Tangible-Asset is 2.05. Environment Friendly Holdings' value of 1.21% is 41% below this industry median. Based on the distribution chart, Environment Friendly Holdings ranks #1676 out of 2892 companies in the Software industry, which is below the industry midpoint. Overall, Environment Friendly Holdings has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Environment Friendly Holdings' Return-on-Tangible-Asset compare to QH and SHOP?
According to the Software industry distribution chart, Environment Friendly Holdings ranks #1676 out of 2892 companies for Return-on-Tangible-Asset. This places Environment Friendly Holdings in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.05. Environment Friendly Holdings' value of 1.21% is 41% 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 Software company?
The median Return-on-Tangible-Asset among Software companies is 2.05, based on 2,892 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. Environment Friendly Holdings's current Return-on-Tangible-Asset of 1.21% is 41% 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 Environment Friendly Holdings and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Environment Friendly Holdings's current Return-on-Tangible-Asset is 1.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Environment Friendly Holdings stock overvalued right now?
Based on GuruFocus' analysis, Environment Friendly Holdings (TSE:3777) is currently considered Significantly Overvalued. The stock's GF Value™ is 円6.93, compared to a current price of 円45.00 — trading 549.4% above its estimated fair value. The current Return-on-Tangible-Asset is 1.21% and 41% below the Software industry median of 2.05. Environment Friendly Holdings' overall GF Score™ is 49/100 with 5 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 Environment Friendly Holdings (TSE:3777), the current Return-on-Tangible-Asset is 1.21% 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 Environment Friendly Holdings (TSE:3777) Overvalued in 2026?

Based on GuruFocus' analysis, Environment Friendly Holdings stock appears to be overvalued. The current stock price of 円45.00 is trading 549.4% above its estimated GF Value™ of 円6.93. GuruFocus considers Environment Friendly Holdings to be Significantly Overvalued.

Key valuation signals for TSE:3777:

  • Return-on-Tangible-Asset: 1.21%
  • GF Value™: 円6.93 vs. price of 円45.00 (549.4% above fair value)
  • GF Score™: 49/100 with 5 warning signs
  • Industry Position: 41% below the Software median (#1676 of 2892)

No single metric tells the full story. See the TSE:3777 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Environment Friendly Holdings Business Description

Address 24-9 Nishi-Shinbashi 3-chome, Tokyo Iida Building 9th Floor, Minato-ku, Tokyo, JPN, 105-0003
Environment Friendly Holdings Corp has three segments: Natural Resources & Energy, Reuse Business, and Environmental Business. The Natural Resources & Energy segment deals with biomass, sorghum, solar power development, electricity retail, and energy consulting. The Reuse Business involves selling new and used appliances, ICT platform and web system development, and cybersecurity services. The Environmental Business handles installation, maintenance, and repair of multi-story parking lots, as well as facility management for apartments and office buildings.
49GF Score

Get the complete analysis for TSE:3777

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

円45.00
Price
円6.93
GF Value