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KIYO Learning CoTSE:7353 -0.36%72 Return-on-Tangible-Asset is 18.12% as of Dec. 2025, which is 327% above its 10-year median of 4.24. GuruFocus rates TSE:7353 with a GF Score™ of 72/100 and a GF Value™ of 円985.65 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 263 Education companies, KIYO Learning Co ranks worse than 57.03% 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. KIYO Learning Co's annualizedNet Income for the quarter that ended in Dec. 2025 was 円812 Mil. KIYO Learning Co's average total tangible assets for the quarter that ended in Dec. 2025 was 円4,483 Mil. Therefore, KIYO Learning Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 18.12%.
The historical rank and industry rank for KIYO Learning Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:7353'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -36.61 Med: 4.24 Max: 11.85
Current: 3.03
During the past 8 years, KIYO Learning Co's highest Return-on-Tangible-Asset was 11.85%. The lowest was -36.61%. And the median was 4.24%.
TSE:7353's Return-on-Tangible-Asset is ranked worse than 57.03% of 263
companies
in the Education industry
Industry Median: 4.46
vs TSE:7353: 3.03
KIYO Learning Co (TSE:7353) 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.
KIYO Learning Co Return-on-Tangible-Asset Related Terms
KIYO Learning Co Return-on-Tangible-Asset Historical Data
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The historical data trend for KIYO Learning 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:7353 vs EDU, TAL, LAUR: Return-on-Tangible-Asset Comparison
For the Education & Training Services subindustry, KIYO Learning 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.
KIYO Learning Co Return-on-Tangible-Asset vs Education Industry
For the Education industry and Consumer Defensive sector, KIYO Learning Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where KIYO Learning 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 four times the quarterly (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 18.12% mean?
KIYO Learning Co (TSE:7353) has a Return-on-Tangible-Asset of 18.12% 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 KIYO Learning Co and its competitors. This is 327% above median its historical median of 4.24. According to the industry distribution chart, KIYO Learning Co ranks #150 out of 263 companies in the Education industry, placing it in the top 57%.
Is KIYO Learning Co's Return-on-Tangible-Asset too high?
KIYO Learning Co's current Return-on-Tangible-Asset of 18.12% is 327% above median its 10-year median of 4.24. The Education industry median Return-on-Tangible-Asset is 4.46. KIYO Learning Co's value of 18.12% is 306.3% above this industry median. Based on the distribution chart, KIYO Learning Co ranks #150 out of 263 companies in the Education industry, which is below the industry midpoint. Overall, KIYO Learning Co has a GF Score™ of 72/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does KIYO Learning Co's Return-on-Tangible-Asset compare to EDU and TAL?
According to the Education industry distribution chart, KIYO Learning Co ranks #150 out of 263 companies for Return-on-Tangible-Asset. This places KIYO Learning Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 4.46. KIYO Learning Co's value of 18.12% is 306.3% above this benchmark. While the company's 10-year median is 4.24 vs. the industry median of 4.46, KIYO Learning 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 an Education company?
The median Return-on-Tangible-Asset among Education companies is 4.46, based on 263 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. KIYO Learning Co's current Return-on-Tangible-Asset of 18.12% is 306.3% 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 KIYO Learning Co and its competitors. For the Education industry, the median Return-on-Tangible-Asset is 4.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. KIYO Learning Co's current Return-on-Tangible-Asset is 18.12%, which is 327% above median its own 10-year median of 4.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is KIYO Learning Co stock overvalued right now?
Based on GuruFocus' analysis, KIYO Learning Co (TSE:7353) is currently considered Possible Value Trap. The stock's GF Value™ is 円985.65, compared to a current price of 円550.00 — trading 44.2% below its estimated fair value. The current Return-on-Tangible-Asset is 18.12%, which is 327% above median its 10-year median of 4.24 and 306.3% above the Education industry median of 4.46. KIYO Learning Co's overall GF Score™ is 72/100 with 3 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 KIYO Learning Co (TSE:7353), the current Return-on-Tangible-Asset is 18.12% 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 KIYO Learning Co (TSE:7353) Overvalued in 2026?
Based on GuruFocus' analysis, KIYO Learning Co stock appears to be undervalued.
The current stock price of 円550.00 is trading 44.2% below its estimated GF Value™ of 円985.65.
GuruFocus considers KIYO Learning Co to be Possible Value Trap.
Key valuation signals for TSE:7353:
Return-on-Tangible-Asset: 18.12% (327% above median its 10-year median of 4.24)
GF Value™: 円985.65 vs. price of 円550.00 (44.2% below fair value)
Industry Position: 306.3% above the Education median (#150 of 263)
No single metric tells the full story. See the TSE:7353 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
KIYO Learning Co Ltd is engaged in providing E-learning courses for business people and learning management services for corporations. The company is engaged in planning, production, sales, and operation of educational content and educational services for business people. The Company's main business is e-learning and education, and other segments.
72GF Score
Get the complete analysis for TSE:7353
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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