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CELMTSE:7367 +0.30%79 Return-on-Tangible-Asset is 10.02% as of Mar. 2026, which is 39% below its 10-year median of 16.47. GuruFocus rates TSE:7367 with a GF Score™ of 79/100 and a GF Value™ of 円549.90 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,094 Business Services companies, CELM ranks better than 88.57% 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. CELM's annualizedNet Income for the quarter that ended in Mar. 2026 was 円369 Mil. CELM's average total tangible assets for the quarter that ended in Mar. 2026 was 円3,682 Mil. Therefore, CELM's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 10.02%.
The historical rank and industry rank for CELM's Return-on-Tangible-Asset or its related term are showing as below:
TSE:7367'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 8.45 Med: 16.47 Max: 21.64
Current: 16.08
During the past 8 years, CELM's highest Return-on-Tangible-Asset was 21.64%. The lowest was 8.45%. And the median was 16.47%.
TSE:7367's Return-on-Tangible-Asset is ranked better than 88.57% of 1094
companies
in the Business Services industry
Industry Median: 3.975
vs TSE:7367: 16.08
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.
CELM Return-on-Tangible-Asset Related Terms
CELM Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for CELM'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:7367 vs KFY, RHI, TNET: Return-on-Tangible-Asset Comparison
For the Staffing & Employment Services subindustry, CELM'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.
CELM Return-on-Tangible-Asset vs Business Services Industry
For the Business Services industry and Industrials sector, CELM's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where CELM'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 (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 10.02% mean?
CELM (TSE:7367) has a Return-on-Tangible-Asset of 10.02% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on CELM and its competitors. This is 39% below median its historical median of 16.47. Over the past decade, CELM's Return-on-Tangible-Asset has ranged from 8.45 to 21.64. According to the industry distribution chart, CELM ranks #125 out of 1094 companies in the Business Services industry, placing it in the top 11.4%.
Is CELM's Return-on-Tangible-Asset too high?
CELM's current Return-on-Tangible-Asset of 10.02% is 39% below median its 10-year median of 16.47. Over the past 10 years, this metric has ranged from a low of 8.45 to a high of 21.64. The Business Services industry median Return-on-Tangible-Asset is 3.98. CELM's value of 10.02% is 152.1% above this industry median. Based on the distribution chart, CELM ranks #125 out of 1094 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, CELM has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's Return-on-Tangible-Asset compare to KFY and RHI?
According to the Business Services industry distribution chart, CELM ranks #125 out of 1094 companies for Return-on-Tangible-Asset. This places CELM in the top 11% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.98. CELM's value of 10.02% is 152.1% above this benchmark. Historically, CELM's own Return-on-Tangible-Asset has ranged from 8.45 to 21.64 over the past decade. While the company's 10-year median is 16.47 vs. the industry median of 3.98, CELM 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 Business Services company?
The median Return-on-Tangible-Asset among Business Services companies is 3.98, based on 1,094 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. CELM's current Return-on-Tangible-Asset of 10.02% is 152.1% 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 CELM and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 3.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CELM's current Return-on-Tangible-Asset is 10.02%, which is 39% below median its own 10-year median of 16.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円549.90, compared to a current price of 円334.00 — trading 39.3% below its estimated fair value. The current Return-on-Tangible-Asset is 10.02%, which is 39% below median its 10-year median of 16.47 and 152.1% above the Business Services industry median of 3.98. CELM's overall GF Score™ is 79/100 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 CELM (TSE:7367), the current Return-on-Tangible-Asset is 10.02% as of Mar. 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 CELM (TSE:7367) Overvalued in 2026?
Based on GuruFocus' analysis, CELM stock appears to be undervalued.
The current stock price of 円334.00 is trading 39.3% below its estimated GF Value™ of 円549.90.
GuruFocus considers CELM to be Significantly Undervalued.
Key valuation signals for TSE:7367:
Return-on-Tangible-Asset: 10.02% (39% below median its 10-year median of 16.47)
GF Value™: 円549.90 vs. price of 円334.00 (39.3% below fair value)
Industry Position: 152.1% above the Business Services median (#125 of 1094)
No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
79GF Score
Get the complete analysis for TSE:7367
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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