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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. Kappa Create Co's annualizedNet Income for the quarter that ended in Mar. 2026 was 円-3,016 Mil. Kappa Create Co's average total tangible assets for the quarter that ended in Mar. 2026 was 円30,324 Mil. Therefore, Kappa Create Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -9.95%.
The historical rank and industry rank for Kappa Create Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:7421'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -18.03 Med: -0.23 Max: 4.75
Current: -4.91
During the past 13 years, Kappa Create Co's highest Return-on-Tangible-Asset was 4.75%. The lowest was -18.03%. And the median was -0.23%.
TSE:7421's Return-on-Tangible-Asset is ranked worse than 77.2% of 364
companies
in the Restaurants industry
Industry Median: 2.375
vs TSE:7421: -4.91
Kappa Create Co (TSE:7421) 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.
Kappa Create Co Return-on-Tangible-Asset Related Terms
Kappa Create Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Kappa Create 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:7421 vs MCD, SBUX, YUM: Return-on-Tangible-Asset Comparison
For the Restaurants subindustry, Kappa Create 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.
Kappa Create Co Return-on-Tangible-Asset vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kappa Create Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Kappa Create 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 (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of -9.95% mean?
Kappa Create Co (TSE:7421) has a Return-on-Tangible-Asset of -9.95% 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 Kappa Create Co and its competitors. According to the industry distribution chart, Kappa Create Co ranks #281 out of 364 companies in the Restaurants industry, placing it in the top 77.2%.
Is Kappa Create Co's Return-on-Tangible-Asset too high?
Kappa Create Co's current Return-on-Tangible-Asset is -9.95%. Based on the distribution chart, Kappa Create Co ranks #281 out of 364 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Kappa Create Co has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kappa Create Co's Return-on-Tangible-Asset compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kappa Create Co ranks #281 out of 364 companies for Return-on-Tangible-Asset. This places Kappa Create Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.38. 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 Restaurants company?
The median Return-on-Tangible-Asset among Restaurants companies is 2.38, based on 364 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 Kappa Create Co and its competitors. For the Restaurants industry, the median Return-on-Tangible-Asset is 2.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kappa Create Co's current Return-on-Tangible-Asset is -9.95%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kappa Create Co stock overvalued right now?
Based on GuruFocus' analysis, Kappa Create Co (TSE:7421) is currently considered Fairly Valued. The stock's GF Value™ is 円1,600.45, compared to a current price of 円1,566.00 — trading 2.2% below its estimated fair value. The current Return-on-Tangible-Asset is -9.95%. Kappa Create Co's overall GF Score™ is 60/100 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 Kappa Create Co (TSE:7421), the current Return-on-Tangible-Asset is -9.95% 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 Kappa Create Co (TSE:7421) Overvalued in 2026?
Based on GuruFocus' analysis, Kappa Create Co stock appears to be undervalued.
The current stock price of 円1,566.00 is trading 2.2% below its estimated GF Value™ of 円1,600.45.
GuruFocus considers Kappa Create Co to be Fairly Valued.
Key valuation signals for TSE:7421:
Return-on-Tangible-Asset: -9.95%
GF Value™: 円1,600.45 vs. price of 円1,566.00 (2.2% below fair value)
No single metric tells the full story. See the TSE:7421 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kappa Create Co Ltd operates Kappa-Sushi conveyer-belt-style sushi restaurants. Kappa-Sushi has several hundred locations throughout most regions of Japan, with its biggest regions being Chubu where it has almost a third of all Kappa restaurants and Kanto where roughly a quarter of all Kappa restaurants are located. Tohoku and Kinki collectively house roughly one third of the company's restaurants, and the remaining locations are in Chugoku and Kyushu. Besides Restaurant Management, other business lines for Kappa Create include Processing and Sale of Foodstuffs, Non-life Insurance, and Real Estate.
60GF Score
Get the complete analysis for TSE:7421
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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