USNNF (U-Next Holdings Co) Return-on-Tangible-Asset: 9.18% (As of Feb. 2026) — 12% Above Median

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USNNF U-Next Holdings Co Ltd USNNF
79 GF Score
Price $13.95
GF Value $18.44
! 1 Warning Sign
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What is U-Next Holdings Co Return-on-Tangible-Asset?

U-Next Holdings Co USNNF 79 Return-on-Tangible-Asset is 9.18% as of Feb. 2026, which is 12% above its 10-year median of 8.18. GuruFocus rates USNNF with a GF Score™ of 79/100 and a GF Value™ of $18.44. The stock has 1 warning sign investors should review. Among 570 Conglomerates companies, U-Next Holdings Co ranks better than 84.04% 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. U-Next Holdings Co's annualized Net Income for the quarter that ended in Feb. 2026 was $138 Mil. U-Next Holdings Co's average total tangible assets for the quarter that ended in Feb. 2026 was $1,504 Mil. Therefore, U-Next Holdings Co's annualized Return-on-Tangible-Asset for the quarter that ended in Feb. 2026 was 9.18%.

The historical rank and industry rank for U-Next Holdings Co's Return-on-Tangible-Asset or its related term are showing as below:

USNNF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -7.51   Med: 8.18   Max: 9.47
Current: 7.79

During the past 12 years, U-Next Holdings Co's highest Return-on-Tangible-Asset was 9.47%. The lowest was -7.51%. And the median was 8.18%.

USNNF's Return-on-Tangible-Asset is ranked better than
84.04% of 570 companies
in the Conglomerates industry
Industry Median: 2.735 vs USNNF: 7.79

U-Next Holdings Co  (OTCPK:USNNF) 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 company’s 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 company’s 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.


U-Next Holdings Co Return-on-Tangible-Asset Related Terms


U-Next Holdings Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for U-Next 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.

U-Next Holdings Co Return-on-Tangible-Asset Chart

U-Next Holdings Co Annual Data
Trend Dec15 Dec16 Dec17 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.18 8.17 8.36 9.16 9.44

U-Next Holdings Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Return-on-Tangible-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 8.71 9.44 8.19 9.18 4.74

USNNF vs HON, MMM: Return-on-Tangible-Asset Comparison

For the Conglomerates subindustry, U-Next 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.


U-Next Holdings Co Return-on-Tangible-Asset vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, U-Next Holdings Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where U-Next Holdings Co's Return-on-Tangible-Asset falls into.


USNNF
79GF Score
U-Next Holdings Co Ltd USNNF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

U-Next Holdings Co Return-on-Tangible-Asset Calculation

U-Next Holdings Co's annualized Return-on-Tangible-Asset for the fiscal year that ended in Aug. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=124.73/( (1242.738+1400.881)/ 2 )
=124.73/1321.8095
=9.44 %

U-Next Holdings Co's annualized Return-on-Tangible-Asset for the quarter that ended in Feb. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=138/( (1453.445+1554.729)/ 2 )
=138/1504.087
=9.18 %

* 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 9.18% mean?
U-Next Holdings Co (USNNF) has a Return-on-Tangible-Asset of 9.18% 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 U-Next Holdings Co and its competitors. This is 12% above median its historical median of 8.18. According to the industry distribution chart, U-Next Holdings Co ranks #91 out of 570 companies in the Conglomerates industry, placing it in the top 16%.
Is U-Next Holdings Co's Return-on-Tangible-Asset too high?
U-Next Holdings Co's current Return-on-Tangible-Asset of 9.18% is 12% above median its 10-year median of 8.18. The Conglomerates industry median Return-on-Tangible-Asset is 2.74. U-Next Holdings Co's value of 9.18% is 235.6% above this industry median. Based on the distribution chart, U-Next Holdings Co ranks #91 out of 570 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, U-Next Holdings Co has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does U-Next Holdings Co's Return-on-Tangible-Asset compare to HON and MMM?
According to the Conglomerates industry distribution chart, U-Next Holdings Co ranks #91 out of 570 companies for Return-on-Tangible-Asset. This places U-Next Holdings Co in the top 16% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.74. U-Next Holdings Co's value of 9.18% is 235.6% above this benchmark. While the company's 10-year median is 8.18 vs. the industry median of 2.74, U-Next Holdings 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 Conglomerates company?
The median Return-on-Tangible-Asset among Conglomerates companies is 2.74, based on 570 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. U-Next Holdings Co's current Return-on-Tangible-Asset of 9.18% is 235.6% 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 U-Next Holdings Co and its competitors. For the Conglomerates industry, the median Return-on-Tangible-Asset is 2.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. U-Next Holdings Co's current Return-on-Tangible-Asset is 9.18%, which is 12% above median its own 10-year median of 8.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U-Next Holdings Co stock overvalued right now?
U-Next Holdings Co (USNNF) has a current Return-on-Tangible-Asset of 9.18%. The stock's GF Value™ is $18.44, compared to a current price of $13.95 — trading 24.3% below its estimated fair value. The current Return-on-Tangible-Asset is 9.18%, which is 12% above median its 10-year median of 8.18 and 235.6% above the Conglomerates industry median of 2.74. U-Next Holdings Co's overall GF Score™ is 79/100 with 1 warning sign 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 U-Next Holdings Co (USNNF), the current Return-on-Tangible-Asset is 9.18% 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 U-Next Holdings Co (USNNF) Overvalued in 2026?

Based on GuruFocus' analysis, U-Next Holdings Co stock appears to be undervalued. The current stock price of $13.95 is trading 24.3% below its estimated GF Value™ of $18.44.

Key valuation signals for USNNF:

  • Return-on-Tangible-Asset: 9.18% (12% above median its 10-year median of 8.18)
  • GF Value™: $18.44 vs. price of $13.95 (24.3% below fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 235.6% above the Conglomerates median (#91 of 570)

No single metric tells the full story. See the USNNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


U-Next Holdings Co Business Description

Other Exchanges 9418:Japan
Address No.1, Shin-Osaki 3-chome, Meguro Central Square, Shinagawa-ku, Tokyo, JPN, 141-0021
U-Next Holdings Co Ltd is a social Dx company whose business domain through management integration, it has expanded its business into five segments that includes store service business, communications business, commercial systems business, content distribution business, and energy business.
79GF Score

Get the complete analysis for USNNF

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$13.95
Price
$18.44
GF Value