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TOWA Pharmaceutical CoTWAPF 79 Return-on-Tangible-Asset is -10.49% as of Mar. 2026. GuruFocus rates TWAPF with a GF Score™ of 79/100 and a GF Value™ of $14.14 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,009 Drug Manufacturers companies, TOWA Pharmaceutical Co ranks worse than 59.17% 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. TOWA Pharmaceutical Co's annualizedNet Income for the quarter that ended in Mar. 2026 was $-298 Mil. TOWA Pharmaceutical Co's average total tangible assets for the quarter that ended in Mar. 2026 was $2,844 Mil. Therefore, TOWA Pharmaceutical Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -10.49%.
The historical rank and industry rank for TOWA Pharmaceutical Co's Return-on-Tangible-Asset or its related term are showing as below:
TWAPF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.74 Med: 4.68 Max: 7.43
Current: 1.2
During the past 13 years, TOWA Pharmaceutical Co's highest Return-on-Tangible-Asset was 7.43%. The lowest was 0.74%. And the median was 4.68%.
TWAPF's Return-on-Tangible-Asset is ranked worse than 59.17% of 1009
companies
in the Drug Manufacturers industry
Industry Median: 3.16
vs TWAPF: 1.20
TOWA Pharmaceutical Co (OTCPK:TWAPF) 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.
TOWA Pharmaceutical Co Return-on-Tangible-Asset Related Terms
TOWA Pharmaceutical Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for TOWA Pharmaceutical 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.
TOWA Pharmaceutical Co Return-on-Tangible-Asset Chart
TWAPF vs ZTS, UTHR: Return-on-Tangible-Asset Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, TOWA Pharmaceutical 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.
TOWA Pharmaceutical Co Return-on-Tangible-Asset vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, TOWA Pharmaceutical Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where TOWA Pharmaceutical 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 -10.49% mean?
TOWA Pharmaceutical Co (TWAPF) has a Return-on-Tangible-Asset of -10.49% 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 TOWA Pharmaceutical Co and its competitors. Over the past decade, TOWA Pharmaceutical Co's Return-on-Tangible-Asset has ranged from 0.74 to 7.43. According to the industry distribution chart, TOWA Pharmaceutical Co ranks #597 out of 1009 companies in the Drug Manufacturers industry, placing it in the top 59.2%.
Is TOWA Pharmaceutical Co's Return-on-Tangible-Asset too high?
TOWA Pharmaceutical Co's current Return-on-Tangible-Asset is -10.49%. Over the past 10 years, this metric has ranged from a low of 0.74 to a high of 7.43. Based on the distribution chart, TOWA Pharmaceutical Co ranks #597 out of 1009 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, TOWA Pharmaceutical Co has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's Return-on-Tangible-Asset compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, TOWA Pharmaceutical Co ranks #597 out of 1009 companies for Return-on-Tangible-Asset. This places TOWA Pharmaceutical Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.16. Historically, TOWA Pharmaceutical Co's own Return-on-Tangible-Asset has ranged from 0.74 to 7.43 over the past decade. 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 Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.16, based on 1,009 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 TOWA Pharmaceutical Co and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOWA Pharmaceutical Co's current Return-on-Tangible-Asset is -10.49%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, TOWA Pharmaceutical Co (TWAPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $14.14, compared to a current price of $26.00 — trading 83.9% above its estimated fair value. The current Return-on-Tangible-Asset is -10.49%. TOWA Pharmaceutical Co's overall GF Score™ is 79/100 with 9 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 TOWA Pharmaceutical Co (TWAPF), the current Return-on-Tangible-Asset is -10.49% 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?
Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued.
The current stock price of $26.00 is trading 83.9% above its estimated GF Value™ of $14.14.
GuruFocus considers TOWA Pharmaceutical Co to be Significantly Overvalued.
Key valuation signals for TWAPF:
Return-on-Tangible-Asset: -10.49%
GF Value™: $14.14 vs. price of $26.00 (83.9% above fair value)
No single metric tells the full story. See the TWAPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
79GF Score
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