Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Matsuya CoTSE:8237 +3.16%53 Return-on-Tangible-Asset is 9.53% as of Feb. 2026, which is 267% above its 10-year median of 2.60. GuruFocus rates TSE:8237 with a GF Score™ of 53/100 and a GF Value™ of 円1,137.43 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,137 Retail - Cyclical companies, Matsuya Co ranks better than 54.71% 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. Matsuya Co's annualizedNet Income for the quarter that ended in Feb. 2026 was 円6,384 Mil. Matsuya Co's average total tangible assets for the quarter that ended in Feb. 2026 was 円66,958 Mil. Therefore, Matsuya Co's annualized Return-on-Tangible-Asset for the quarter that ended in Feb. 2026 was 9.53%.
The historical rank and industry rank for Matsuya Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:8237'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -9.35 Med: 2.6 Max: 8.93
Current: 3.5
During the past 13 years, Matsuya Co's highest Return-on-Tangible-Asset was 8.93%. The lowest was -9.35%. And the median was 2.60%.
TSE:8237's Return-on-Tangible-Asset is ranked better than 54.71% of 1137
companies
in the Retail - Cyclical industry
Industry Median: 2.93
vs TSE:8237: 3.50
Matsuya Co (TSE:8237) 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.
Matsuya Co Return-on-Tangible-Asset Related Terms
Matsuya Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Matsuya 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:8237 vs DDS: Return-on-Tangible-Asset Comparison
For the Department Stores subindustry, Matsuya 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.
Matsuya Co Return-on-Tangible-Asset vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Matsuya Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Matsuya 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 (Feb. 2026) net income data.
What does a Return-on-Tangible-Asset of 9.53% mean?
Matsuya Co (TSE:8237) has a Return-on-Tangible-Asset of 9.53% 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 Matsuya Co and its competitors. This is 267% above median its historical median of 2.60. According to the industry distribution chart, Matsuya Co ranks #515 out of 1137 companies in the Retail - Cyclical industry, placing it in the top 45.3%.
Is Matsuya Co's Return-on-Tangible-Asset too high?
Matsuya Co's current Return-on-Tangible-Asset of 9.53% is 267% above median its 10-year median of 2.60. The Retail - Cyclical industry median Return-on-Tangible-Asset is 2.93. Matsuya Co's value of 9.53% is 225.3% above this industry median. Based on the distribution chart, Matsuya Co ranks #515 out of 1137 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Matsuya Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Matsuya Co's Return-on-Tangible-Asset compare to DDS?
According to the Retail - Cyclical industry distribution chart, Matsuya Co ranks #515 out of 1137 companies for Return-on-Tangible-Asset. This puts Matsuya Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.93. Matsuya Co's value of 9.53% is 225.3% above this benchmark. While the company's 10-year median is 2.60 vs. the industry median of 2.93, Matsuya 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 2.93, based on 1,137 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. Matsuya Co's current Return-on-Tangible-Asset of 9.53% is 225.3% 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 Matsuya Co and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Asset is 2.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Matsuya Co's current Return-on-Tangible-Asset is 9.53%, which is 267% above median its own 10-year median of 2.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Matsuya Co stock overvalued right now?
Based on GuruFocus' analysis, Matsuya Co (TSE:8237) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,137.43, compared to a current price of 円1,960.00 — trading 72.3% above its estimated fair value. The current Return-on-Tangible-Asset is 9.53%, which is 267% above median its 10-year median of 2.60 and 225.3% above the Retail - Cyclical industry median of 2.93. Matsuya Co's overall GF Score™ is 53/100 with 5 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 Matsuya Co (TSE:8237), the current Return-on-Tangible-Asset is 9.53% 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 Matsuya Co (TSE:8237) Overvalued in 2026?
Based on GuruFocus' analysis, Matsuya Co stock appears to be overvalued.
The current stock price of 円1,960.00 is trading 72.3% above its estimated GF Value™ of 円1,137.43.
GuruFocus considers Matsuya Co to be Significantly Overvalued.
Key valuation signals for TSE:8237:
Return-on-Tangible-Asset: 9.53% (267% above median its 10-year median of 2.60)
GF Value™: 円1,137.43 vs. price of 円1,960.00 (72.3% above fair value)
Industry Position: 225.3% above the Retail - Cyclical median (#515 of 1137)
No single metric tells the full story. See the TSE:8237 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Matsuya Co Ltd operates the Matsuya Ginza department store in Japan. It offers fashion products under various luxury brands, such as Louis Vuitton, Prada, and Miu Miu, as well as traditional handicrafts. It is also engaged in mail-order and related manufacturing, import/export, and wholesale business.
53GF Score
Get the complete analysis for TSE:8237
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:8237 has been successfully added to your 
