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Nakayamafuku CoTSE:7442 -1.02%53 Return-on-Tangible-Asset is 2.30% as of Mar. 2026, which is 34% above its 10-year median of 1.72. GuruFocus rates TSE:7442 with a GF Score™ of 53/100 and a GF Value™ of 円413.72 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,139 Retail - Cyclical companies, Nakayamafuku Co ranks worse than 56.37% 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. Nakayamafuku Co's annualizedNet Income for the quarter that ended in Mar. 2026 was 円735 Mil. Nakayamafuku Co's average total tangible assets for the quarter that ended in Mar. 2026 was 円32,023 Mil. Therefore, Nakayamafuku Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 2.30%.
The historical rank and industry rank for Nakayamafuku Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:7442'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.05 Med: 1.72 Max: 3.3
Current: 2.07
During the past 13 years, Nakayamafuku Co's highest Return-on-Tangible-Asset was 3.30%. The lowest was 0.05%. And the median was 1.72%.
TSE:7442's Return-on-Tangible-Asset is ranked worse than 56.37% of 1139
companies
in the Retail - Cyclical industry
Industry Median: 2.91
vs TSE:7442: 2.07
Nakayamafuku Co (TSE:7442) 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.
Nakayamafuku Co Return-on-Tangible-Asset Related Terms
Nakayamafuku Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Nakayamafuku 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:7442 vs CASY, WSM, ULTA: Return-on-Tangible-Asset Comparison
For the Specialty Retail subindustry, Nakayamafuku 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.
Nakayamafuku Co Return-on-Tangible-Asset vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Nakayamafuku Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Nakayamafuku 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 two times the semi-annual (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 2.30% mean?
Nakayamafuku Co (TSE:7442) has a Return-on-Tangible-Asset of 2.30% 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 Nakayamafuku Co and its competitors. This is 34% above median its historical median of 1.72. Over the past decade, Nakayamafuku Co's Return-on-Tangible-Asset has ranged from 0.05 to 3.30. According to the industry distribution chart, Nakayamafuku Co ranks #642 out of 1139 companies in the Retail - Cyclical industry, placing it in the top 56.4%.
Is Nakayamafuku Co's Return-on-Tangible-Asset too high?
Nakayamafuku Co's current Return-on-Tangible-Asset of 2.30% is 34% above median its 10-year median of 1.72. Over the past 10 years, this metric has ranged from a low of 0.05 to a high of 3.30. The Retail - Cyclical industry median Return-on-Tangible-Asset is 2.91. Nakayamafuku Co's value of 2.30% is 21% below this industry median. Based on the distribution chart, Nakayamafuku Co ranks #642 out of 1139 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Nakayamafuku Co has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nakayamafuku Co's Return-on-Tangible-Asset compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Nakayamafuku Co ranks #642 out of 1139 companies for Return-on-Tangible-Asset. This places Nakayamafuku Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.91. Nakayamafuku Co's value of 2.30% is 21% below this benchmark. Historically, Nakayamafuku Co's own Return-on-Tangible-Asset has ranged from 0.05 to 3.30 over the past decade. While the company's 10-year median is 1.72 vs. the industry median of 2.91, Nakayamafuku Co has consistently been below 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 Retail - Cyclical company?
The median Return-on-Tangible-Asset among Retail - Cyclical companies is 2.91, based on 1,139 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. Nakayamafuku Co's current Return-on-Tangible-Asset of 2.30% is 21% 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 Nakayamafuku Co and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Asset is 2.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nakayamafuku Co's current Return-on-Tangible-Asset is 2.30%, which is 34% above median its own 10-year median of 1.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nakayamafuku Co stock overvalued right now?
Based on GuruFocus' analysis, Nakayamafuku Co (TSE:7442) is currently considered Modestly Overvalued. The stock's GF Value™ is 円413.72, compared to a current price of 円485.00 — trading 17.2% above its estimated fair value. The current Return-on-Tangible-Asset is 2.30%, which is 34% above median its 10-year median of 1.72 and 21% below the Retail - Cyclical industry median of 2.91. Nakayamafuku Co's overall GF Score™ is 53/100 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 Nakayamafuku Co (TSE:7442), the current Return-on-Tangible-Asset is 2.30% 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 Nakayamafuku Co (TSE:7442) Overvalued in 2026?
Based on GuruFocus' analysis, Nakayamafuku Co stock appears to be overvalued.
The current stock price of 円485.00 is trading 17.2% above its estimated GF Value™ of 円413.72.
GuruFocus considers Nakayamafuku Co to be Modestly Overvalued.
Key valuation signals for TSE:7442:
Return-on-Tangible-Asset: 2.30% (34% above median its 10-year median of 1.72)
GF Value™: 円413.72 vs. price of 円485.00 (17.2% above fair value)
Industry Position: 21% below the Retail - Cyclical median (#642 of 1139)
No single metric tells the full story. See the TSE:7442 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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