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.
SakanaWAR:SKN 64 Return-on-Tangible-Asset is 56.16% as of Jun. 2026. GuruFocus rates WAR:SKN with a GF Score™ of 64/100 and a GF Value™ of zł0.55 (Fairly Valued). The stock has 6 warning signs investors should review. Among 366 Restaurants companies, Sakana ranks better than 98.09% 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. Sakana's annualizedNet Income for the quarter that ended in Jun. 2026 was zł3.12 Mil. Sakana's average total tangible assets for the quarter that ended in Jun. 2026 was zł5.56 Mil. Therefore, Sakana's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 56.16%.
The historical rank and industry rank for Sakana's Return-on-Tangible-Asset or its related term are showing as below:
WAR:SKN'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -38.85 Med: -0.41 Max: 29.48
Current: 29.48
During the past 12 years, Sakana's highest Return-on-Tangible-Asset was 29.48%. The lowest was -38.85%. And the median was -0.41%.
WAR:SKN's Return-on-Tangible-Asset is ranked better than 98.09% of 366
companies
in the Restaurants industry
Industry Median: 2.36
vs WAR:SKN: 29.48
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.
Sakana Return-on-Tangible-Asset Related Terms
Sakana Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Sakana'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.
WAR:SKN vs MCD, SBUX, CMG: Return-on-Tangible-Asset Comparison
For the Restaurants subindustry, Sakana'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.
Sakana Return-on-Tangible-Asset vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Sakana's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Sakana'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 (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of 56.16% mean?
Sakana (WAR:SKN) has a Return-on-Tangible-Asset of 56.16% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Sakana and its competitors. According to the industry distribution chart, Sakana ranks #7 out of 366 companies in the Restaurants industry, placing it in the top 1.9%.
Is Sakana's Return-on-Tangible-Asset too high?
Sakana's current Return-on-Tangible-Asset is 56.16%. The Restaurants industry median Return-on-Tangible-Asset is 2.36. Sakana's value of 56.16% is 2279.7% above this industry median. Based on the distribution chart, Sakana ranks #7 out of 366 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Sakana has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sakana's Return-on-Tangible-Asset compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Sakana ranks #7 out of 366 companies for Return-on-Tangible-Asset. This places Sakana in the top 2% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.36. Sakana's value of 56.16% is 2279.7% above this benchmark. 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 2.36, based on 366 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. Sakana's current Return-on-Tangible-Asset of 56.16% is 2279.7% 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 Sakana and its competitors. For the Restaurants industry, the median Return-on-Tangible-Asset is 2.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sakana's current Return-on-Tangible-Asset is 56.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakana stock overvalued right now?
Based on GuruFocus' analysis, Sakana (WAR:SKN) is currently considered Fairly Valued. The stock's GF Value™ is zł0.55, compared to a current price of zł0.58 — trading 5.5% above its estimated fair value. The current Return-on-Tangible-Asset is 56.16% and 2279.7% above the Restaurants industry median of 2.36. Sakana's overall GF Score™ is 64/100 with 6 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 Sakana (WAR:SKN), the current Return-on-Tangible-Asset is 56.16% as of Jun. 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 Sakana (WAR:SKN) Overvalued in 2026?
Based on GuruFocus' analysis, Sakana stock appears to be overvalued.
The current stock price of zł0.58 is trading 5.5% above its estimated GF Value™ of zł0.55.
GuruFocus considers Sakana to be Fairly Valued.
Key valuation signals for WAR:SKN:
Return-on-Tangible-Asset: 56.16%
GF Value™: zł0.55 vs. price of zł0.58 (5.5% above fair value)
Industry Position: 2279.7% above the Restaurants median (#7 of 366)
No single metric tells the full story. See the WAR:SKN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sakana SA owns and manages restaurants in Poland. The company offers Japanese and Sea food. Its services include Catering, Outdoor seating, Takeaway, and Table service.
64GF Score
Get the complete analysis for WAR:SKN
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
WAR:SKN has been successfully added to your 
