UPR (TSE:7065) Return-on-Tangible-Asset: 0.00% (As of Feb. 2026)

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TSE:7065 UPR Corp TSE:7065
66 GF Score
Price 円986.00
GF Value 円1,351.87
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is UPR Return-on-Tangible-Asset?

UPR TSE:7065 -1.69% 66 Return-on-Tangible-Asset is 0.00% as of Feb. 2026. GuruFocus rates TSE:7065 with a GF Score™ of 66/100 and a GF Value™ of 円1,351.87 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,090 Business Services companies, UPR ranks worse than 70% 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. UPR's annualized Net Income for the quarter that ended in Feb. 2026 was 円0 Mil. UPR's average total tangible assets for the quarter that ended in Feb. 2026 was 円20,932 Mil. Therefore, UPR's annualized Return-on-Tangible-Asset for the quarter that ended in Feb. 2026 was 0.00%.

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

TSE:7065' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.76   Med: 3.71   Max: 5.44
Current: 0.76

During the past 9 years, UPR's highest Return-on-Tangible-Asset was 5.44%. The lowest was 0.76%. And the median was 3.71%.

TSE:7065's Return-on-Tangible-Asset is ranked worse than
70% of 1090 companies
in the Business Services industry
Industry Median: 4.36 vs TSE:7065: 0.76

UPR  (TSE:7065) 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.


UPR Return-on-Tangible-Asset Related Terms


UPR Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for UPR'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.

UPR Return-on-Tangible-Asset Chart

UPR Annual Data
Trend Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only 2.97 3.65 3.79 2.93 1.61

UPR Quarterly Data
Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 Aug25 Feb26 May26
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 2.29 0.00 0.00 0.00 3.05

TSE:7065 vs URI, SUNB, AER: Return-on-Tangible-Asset Comparison

For the Rental & Leasing Services subindustry, UPR'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.


UPR Return-on-Tangible-Asset vs Business Services Industry

For the Business Services industry and Industrials sector, UPR's Return-on-Tangible-Asset distribution charts can be found below:

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


TSE:7065
66GF Score
UPR Corp TSE:7065
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UPR Return-on-Tangible-Asset Calculation

UPR's annualized Return-on-Tangible-Asset for the fiscal year that ended in Aug. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=336.209/( (20591.303+21089.43)/ 2 )
=336.209/20840.3665
=1.61 %

UPR's annualized Return-on-Tangible-Asset for the quarter that ended in Feb. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Feb. 2026 )  (Q: Aug. 2025 )(Q: Feb. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Feb. 2026 )  (Q: Aug. 2025 )(Q: Feb. 2026 )
=0/( (21089.43+20775.112)/ 2 )
=0/20932.271
=0.00 %

* 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 (Feb. 2026) net income data.

What does a Return-on-Tangible-Asset of 0.00% mean?
UPR (TSE:7065) has a Return-on-Tangible-Asset of 0.00% as of Feb. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on UPR and its competitors. Over the past decade, UPR's Return-on-Tangible-Asset has ranged from 0.76 to 5.44. According to the industry distribution chart, UPR ranks #763 out of 1090 companies in the Business Services industry, placing it in the top 70%.
Is UPR's Return-on-Tangible-Asset too high?
UPR's current Return-on-Tangible-Asset is 0.00%. Over the past 10 years, this metric has ranged from a low of 0.76 to a high of 5.44. Based on the distribution chart, UPR ranks #763 out of 1090 companies in the Business Services industry, which is below the industry midpoint. Overall, UPR has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does UPR's Return-on-Tangible-Asset compare to URI and SUNB?
According to the Business Services industry distribution chart, UPR ranks #763 out of 1090 companies for Return-on-Tangible-Asset. This places UPR in the lower half of its industry. The industry median Return-on-Tangible-Asset is 4.36. Historically, UPR's own Return-on-Tangible-Asset has ranged from 0.76 to 5.44 over the past decade. 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 Business Services company?
The median Return-on-Tangible-Asset among Business Services companies is 4.36, based on 1,090 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. 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 UPR and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 4.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPR's current Return-on-Tangible-Asset is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPR stock overvalued right now?
Based on GuruFocus' analysis, UPR (TSE:7065) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,351.87, compared to a current price of 円986.00 — trading 27.1% below its estimated fair value. The current Return-on-Tangible-Asset is 0.00%. UPR's overall GF Score™ is 66/100 with 6 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 UPR (TSE:7065), the current Return-on-Tangible-Asset is 0.00% as of Feb. 2026. 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 UPR (TSE:7065) Overvalued in 2026?

Based on GuruFocus' analysis, UPR stock appears to be undervalued. The current stock price of 円986.00 is trading 27.1% below its estimated GF Value™ of 円1,351.87. GuruFocus considers UPR to be Modestly Undervalued.

Key valuation signals for TSE:7065:

  • Return-on-Tangible-Asset: 0.00%
  • GF Value™: 円1,351.87 vs. price of 円986.00 (27.1% below fair value)
  • GF Score™: 66/100 with 6 warning signs

No single metric tells the full story. See the TSE:7065 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UPR Business Description

Address 26-5, Kotobukicho 3-chome, Yamaguchi Prefecture, Ube, JPN, 755-0032
UPR Corp is engaged in logistics equipment rental, focusing especially on pallets. The company is also engaged in location tracking systems, M2M technology, car sharing, and other businesses related to IT. The company operates in two segments, which include the Logistics business and Connected Business.
66GF Score

Get the complete analysis for TSE:7065

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

円986.00
Price
円1,351.87
GF Value