Nippon Parking Development Co (FRA:3SY) Return-on-Tangible-Equity: 27.51% (As of Jan. 2026) — Near Median


FRA:3SY Nippon Parking Development Co Ltd FRA:3SY
91 GF Score
Price €1.36
GF Value €1.46
! 1 Warning Sign
View Full Analysis

What is Nippon Parking Development Co Return-on-Tangible-Equity?

Nippon Parking Development Co FRA:3SY 91 Return-on-Tangible-Equity is 27.51% as of Jan. 2026, which is 6% below its 10-year median of 29.35. GuruFocus rates FRA:3SY with a GF Score™ of 91/100 and a GF Value™ of €1.46. The stock has 1 warning sign investors should review. Among 551 Conglomerates companies, Nippon Parking Development Co ranks better than 86.93% on this metric.

Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Nippon Parking Development Co's annualized net income for the quarter that ended in Jan. 2026 was €27.8 Mil. Nippon Parking Development Co's average shareholder tangible equity for the quarter that ended in Jan. 2026 was €101.1 Mil. Therefore, Nippon Parking Development Co's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 was 27.51%.

The historical rank and industry rank for Nippon Parking Development Co's Return-on-Tangible-Equity or its related term are showing as below:

FRA:3SY' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 13.3   Med: 29.35   Max: 41.33
Current: 28.1

During the past 13 years, Nippon Parking Development Co's highest Return-on-Tangible-Equity was 41.33%. The lowest was 13.30%. And the median was 29.35%.

FRA:3SY's Return-on-Tangible-Equity is ranked better than
86.93% of 551 companies
in the Conglomerates industry
Industry Median: 7.48 vs FRA:3SY: 28.10

Nippon Parking Development Co  (FRA:3SY) Return-on-Tangible-Equity Explanation

Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.


Be Aware

Net Income is used.

Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.


Nippon Parking Development Co Return-on-Tangible-Equity Related Terms


Nippon Parking Development Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Nippon Parking Development Co's Return-on-Tangible-Equity 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.

Nippon Parking Development Co Return-on-Tangible-Equity Chart

Nippon Parking Development Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 26.02 32.80 39.17 35.91 27.43

Nippon Parking Development Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Return-on-Tangible-Equity 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 27.54 21.51 29.71 27.51 31.99

FRA:3SY vs HON, MMM: Return-on-Tangible-Equity Comparison

For the Conglomerates subindustry, Nippon Parking Development Co's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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.


Nippon Parking Development Co Return-on-Tangible-Equity vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Nippon Parking Development Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Nippon Parking Development Co's Return-on-Tangible-Equity falls into.


FRA:3SY
91GF Score
Nippon Parking Development Co Ltd FRA:3SY
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nippon Parking Development Co Return-on-Tangible-Equity Calculation

Nippon Parking Development Co's annualized Return-on-Tangible-Equity for the fiscal year that ended in Jul. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Jul. 2025 )  (A: Jul. 2024 )(A: Jul. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Jul. 2025 )  (A: Jul. 2024 )(A: Jul. 2025 )
=27.945/( (91.997+111.776 )/ 2 )
=27.945/101.8865
=27.43 %

Nippon Parking Development Co's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Jan. 2026 )  (Q: Oct. 2025 )(Q: Jan. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Jan. 2026 )  (Q: Oct. 2025 )(Q: Jan. 2026 )
=27.804/( (98.964+103.209)/ 2 )
=27.804/101.0865
=27.51 %

* 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Jan. 2026) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 27.51% mean?
Nippon Parking Development Co (FRA:3SY) has a Return-on-Tangible-Equity of 27.51% as of Jan. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Nippon Parking Development Co and its competitors. This is near median its historical median of 29.35. Over the past decade, Nippon Parking Development Co's Return-on-Tangible-Equity has ranged from 13.30 to 41.33. According to the industry distribution chart, Nippon Parking Development Co ranks #72 out of 551 companies in the Conglomerates industry, placing it in the top 13.1%.
Is Nippon Parking Development Co's Return-on-Tangible-Equity too high?
Nippon Parking Development Co's current Return-on-Tangible-Equity of 27.51% is near median its 10-year median of 29.35. Over the past 10 years, this metric has ranged from a low of 13.30 to a high of 41.33. The Conglomerates industry median Return-on-Tangible-Equity is 7.48. Nippon Parking Development Co's value of 27.51% is 267.8% above this industry median. Based on the distribution chart, Nippon Parking Development Co ranks #72 out of 551 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, Nippon Parking Development Co has a GF Score™ of 91/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Parking Development Co's Return-on-Tangible-Equity compare to HON and MMM?
According to the Conglomerates industry distribution chart, Nippon Parking Development Co ranks #72 out of 551 companies for Return-on-Tangible-Equity. This places Nippon Parking Development Co in the top 13% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.48. Nippon Parking Development Co's value of 27.51% is 267.8% above this benchmark. Historically, Nippon Parking Development Co's own Return-on-Tangible-Equity has ranged from 13.30 to 41.33 over the past decade. While the company's 10-year median is 29.35 vs. the industry median of 7.48, Nippon Parking Development 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-Equity for a Conglomerates company?
The median Return-on-Tangible-Equity among Conglomerates companies is 7.48, based on 551 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Nippon Parking Development Co's current Return-on-Tangible-Equity of 27.51% is 267.8% 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Nippon Parking Development Co and its competitors. For the Conglomerates industry, the median Return-on-Tangible-Equity is 7.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Parking Development Co's current Return-on-Tangible-Equity is 27.51%, which is near median its own 10-year median of 29.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Parking Development Co stock overvalued right now?
Nippon Parking Development Co (FRA:3SY) has a current Return-on-Tangible-Equity of 27.51%. The stock's GF Value™ is €1.46, compared to a current price of €1.36 — trading 6.8% below its estimated fair value. The current Return-on-Tangible-Equity is 27.51%, which is near median its 10-year median of 29.35 and 267.8% above the Conglomerates industry median of 7.48. Nippon Parking Development Co's overall GF Score™ is 91/100 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Nippon Parking Development Co (FRA:3SY), the current Return-on-Tangible-Equity is 27.51% as of Jan. 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 Nippon Parking Development Co (FRA:3SY) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Parking Development Co stock appears to be undervalued. The current stock price of €1.36 is trading 6.8% below its estimated GF Value™ of €1.46.

Key valuation signals for FRA:3SY:

  • Return-on-Tangible-Equity: 27.51% (near median its 10-year median of 29.35)
  • GF Value™: €1.46 vs. price of €1.36 (6.8% below fair value)
  • GF Score™: 91/100 with 1 warning sign
  • Industry Position: 267.8% above the Conglomerates median (#72 of 551)

No single metric tells the full story. See the FRA:3SY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Parking Development Co Business Description

Other Exchanges 2353:Japan
Address 2-4 Komatsubara-cho, Osaka Fukoku Life Insurance Building, Kita-ku, Osaka, JPN, 530-0018
Nippon Parking Development Co Ltd provides car parking solutions and services. The company's reporting segments consist of: i) Parking Business: operating and managing parking lots, ii) Ski Resort Business: operates and acquires ski resorts, and iii) Theme Park Business: involves the operation and acquisition of theme parks. The majority of revenue is derived from the Parking business segment.
91GF Score

Get the complete analysis for FRA:3SY

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

€1.36
Price
€1.46
GF Value