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Kozo Holdings CoTSE:9973 64 Return-on-Tangible-Asset is -31.52% as of Dec. 2025. GuruFocus rates TSE:9973 with a GF Score™ of 64/100 and a GF Value™ of 円22.25 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 364 Restaurants companies, Kozo Holdings Co ranks worse than 90.38% 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. Kozo Holdings Co's annualizedNet Income for the quarter that ended in Dec. 2025 was 円-1,567 Mil. Kozo Holdings Co's average total tangible assets for the quarter that ended in Dec. 2025 was 円4,972 Mil. Therefore, Kozo Holdings Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -31.52%.
The historical rank and industry rank for Kozo Holdings Co's Return-on-Tangible-Asset or its related term are showing as below:
TSE:9973'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -116.26 Med: -13.73 Max: 1.78
Current: -14.9
During the past 13 years, Kozo Holdings Co's highest Return-on-Tangible-Asset was 1.78%. The lowest was -116.26%. And the median was -13.73%.
TSE:9973's Return-on-Tangible-Asset is ranked worse than 90.38% of 364
companies
in the Restaurants industry
Industry Median: 2.375
vs TSE:9973: -14.90
Kozo Holdings Co (TSE:9973) 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.
Kozo Holdings Co Return-on-Tangible-Asset Related Terms
Kozo Holdings Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Kozo Holdings 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:9973 vs MCD, SBUX, YUM: Return-on-Tangible-Asset Comparison
For the Restaurants subindustry, Kozo Holdings 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.
Kozo Holdings Co Return-on-Tangible-Asset vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kozo Holdings Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Kozo Holdings 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 (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of -31.52% mean?
Kozo Holdings Co (TSE:9973) has a Return-on-Tangible-Asset of -31.52% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Kozo Holdings Co and its competitors. According to the industry distribution chart, Kozo Holdings Co ranks #329 out of 364 companies in the Restaurants industry, placing it in the top 90.4%.
Is Kozo Holdings Co's Return-on-Tangible-Asset too high?
Kozo Holdings Co's current Return-on-Tangible-Asset is -31.52%. Based on the distribution chart, Kozo Holdings Co ranks #329 out of 364 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Kozo Holdings Co has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kozo Holdings Co's Return-on-Tangible-Asset compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kozo Holdings Co ranks #329 out of 364 companies for Return-on-Tangible-Asset. This places Kozo Holdings 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 Kozo Holdings 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. Kozo Holdings Co's current Return-on-Tangible-Asset is -31.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kozo Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Kozo Holdings Co (TSE:9973) is currently considered Modestly Undervalued. The stock's GF Value™ is 円22.25, compared to a current price of 円20.00 — trading 10.1% below its estimated fair value. The current Return-on-Tangible-Asset is -31.52%. Kozo Holdings Co's overall GF Score™ is 64/100 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 Kozo Holdings Co (TSE:9973), the current Return-on-Tangible-Asset is -31.52% as of Dec. 2025. 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 Kozo Holdings Co (TSE:9973) Overvalued in 2026?
Based on GuruFocus' analysis, Kozo Holdings Co stock appears to be undervalued.
The current stock price of 円20.00 is trading 10.1% below its estimated GF Value™ of 円22.25.
GuruFocus considers Kozo Holdings Co to be Modestly Undervalued.
Key valuation signals for TSE:9973:
Return-on-Tangible-Asset: -31.52%
GF Value™: 円22.25 vs. price of 円20.00 (10.1% below fair value)
No single metric tells the full story. See the TSE:9973 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kozo Holdings Co Ltd is engaged in manufacture and sale of sushi and bento boxes, as well as supplying raw materials and providing guidance to franchisees as a franchisor of Kozo Sushi.
64GF Score
Get the complete analysis for TSE:9973
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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