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Tay Two CoTSE:7610 -0.71%76 Return-on-Tangible-Asset is 7.42% as of Feb. 2026, which is 64% above its 10-year median of 4.53. GuruFocus rates TSE:7610 with a GF Score™ of 76/100 and a GF Value™ of 円167.17 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,139 Retail - Cyclical companies, Tay Two Co ranks better than 69.1% 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. Tay Two Co's annualizedNet Income for the quarter that ended in Feb. 2026 was 円1,062 Mil. Tay Two Co's average total tangible assets for the quarter that ended in Feb. 2026 was 円14,312 Mil. Therefore, Tay Two Co's annualized Return-on-Tangible-Asset for the quarter that ended in Feb. 2026 was 7.42%.
The historical rank and industry rank for Tay Two Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:7610'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -13 Med: 4.53 Max: 17.94
Current: 6.23
During the past 13 years, Tay Two Co's highest Return-on-Tangible-Asset was 17.94%. The lowest was -13.00%. And the median was 4.53%.
TSE:7610's Return-on-Tangible-Asset is ranked better than 69.1% of 1139
companies
in the Retail - Cyclical industry
Industry Median: 2.91
vs TSE:7610: 6.23
Tay Two Co (TSE:7610) 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.
Tay Two Co Return-on-Tangible-Asset Related Terms
Tay Two Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Tay Two 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:7610 vs CASY, WSM, ULTA: Return-on-Tangible-Asset Comparison
For the Specialty Retail subindustry, Tay Two 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.
Tay Two Co Return-on-Tangible-Asset vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Tay Two Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Tay Two 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 (Feb. 2026) net income data.
What does a Return-on-Tangible-Asset of 7.42% mean?
Tay Two Co (TSE:7610) has a Return-on-Tangible-Asset of 7.42% 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 Tay Two Co and its competitors. This is 64% above median its historical median of 4.53. According to the industry distribution chart, Tay Two Co ranks #352 out of 1139 companies in the Retail - Cyclical industry, placing it in the top 30.9%.
Is Tay Two Co's Return-on-Tangible-Asset too high?
Tay Two Co's current Return-on-Tangible-Asset of 7.42% is 64% above median its 10-year median of 4.53. The Retail - Cyclical industry median Return-on-Tangible-Asset is 2.91. Tay Two Co's value of 7.42% is 155% above this industry median. Based on the distribution chart, Tay Two Co ranks #352 out of 1139 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Tay Two Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tay Two Co's Return-on-Tangible-Asset compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Tay Two Co ranks #352 out of 1139 companies for Return-on-Tangible-Asset. This puts Tay Two Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.91. Tay Two Co's value of 7.42% is 155% above this benchmark. While the company's 10-year median is 4.53 vs. the industry median of 2.91, Tay Two 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 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. Tay Two Co's current Return-on-Tangible-Asset of 7.42% is 155% 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 Tay Two 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. Tay Two Co's current Return-on-Tangible-Asset is 7.42%, which is 64% above median its own 10-year median of 4.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tay Two Co stock overvalued right now?
Based on GuruFocus' analysis, Tay Two Co (TSE:7610) is currently considered Modestly Undervalued. The stock's GF Value™ is 円167.17, compared to a current price of 円140.00 — trading 16.3% below its estimated fair value. The current Return-on-Tangible-Asset is 7.42%, which is 64% above median its 10-year median of 4.53 and 155% above the Retail - Cyclical industry median of 2.91. Tay Two Co's overall GF Score™ is 76/100 with 4 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 Tay Two Co (TSE:7610), the current Return-on-Tangible-Asset is 7.42% 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 Tay Two Co (TSE:7610) Overvalued in 2026?
Based on GuruFocus' analysis, Tay Two Co stock appears to be undervalued.
The current stock price of 円140.00 is trading 16.3% below its estimated GF Value™ of 円167.17.
GuruFocus considers Tay Two Co to be Modestly Undervalued.
Key valuation signals for TSE:7610:
Return-on-Tangible-Asset: 7.42% (64% above median its 10-year median of 4.53)
GF Value™: 円167.17 vs. price of 円140.00 (16.3% below fair value)
Industry Position: 155% above the Retail - Cyclical median (#352 of 1139)
No single metric tells the full story. See the TSE:7610 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tay Two Co Ltd is engaged in the sale and purchase of shops that provide inexpensive entertainment, household game software, trading cards, CDs and DVD, and their rental work.
76GF Score
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