Kobayashi Pharmaceutical Co (FRA:KOY) Return-on-Tangible-Equity: -6.34% (As of Dec. 2025)

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FRA:KOY Kobayashi Pharmaceutical Co Ltd FRA:KOY
81 GF Score
Price €28.40
GF Value €30.01
! 5 Warning Signs
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What is Kobayashi Pharmaceutical Co Return-on-Tangible-Equity?

Kobayashi Pharmaceutical Co FRA:KOY -2.07% 81 Return-on-Tangible-Equity is -6.34% as of Dec. 2025. GuruFocus rates FRA:KOY with a GF Score™ of 81/100 and a GF Value™ of €30.01. The stock has 5 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Kobayashi Pharmaceutical Co ranks worse than 71.88% 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. Kobayashi Pharmaceutical Co's annualized net income for the quarter that ended in Dec. 2025 was €-69.1 Mil. Kobayashi Pharmaceutical Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €1,090.2 Mil. Therefore, Kobayashi Pharmaceutical Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -6.34%.

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

FRA:KOY' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.6   Med: 11.09   Max: 11.61
Current: 1.6

During the past 13 years, Kobayashi Pharmaceutical Co's highest Return-on-Tangible-Equity was 11.61%. The lowest was 1.60%. And the median was 11.09%.

FRA:KOY's Return-on-Tangible-Equity is ranked worse than
71.88% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 7.78 vs FRA:KOY: 1.60

Kobayashi Pharmaceutical Co  (FRA:KOY) 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.


Kobayashi Pharmaceutical Co Return-on-Tangible-Equity Related Terms


Kobayashi Pharmaceutical Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Kobayashi Pharmaceutical 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.

Kobayashi Pharmaceutical Co Return-on-Tangible-Equity Chart

Kobayashi Pharmaceutical Co Annual Data
Trend Mar16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.08 10.32 10.54 5.29 1.77

Kobayashi Pharmaceutical Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 3.41 3.21 7.42 -6.34 2.14

FRA:KOY vs PG, CL, KVUE: Return-on-Tangible-Equity Comparison

For the Household & Personal Products subindustry, Kobayashi Pharmaceutical 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.


Kobayashi Pharmaceutical Co Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Kobayashi Pharmaceutical Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Kobayashi Pharmaceutical Co's Return-on-Tangible-Equity falls into.


FRA:KOY
81GF Score
Kobayashi Pharmaceutical Co Ltd FRA:KOY
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Kobayashi Pharmaceutical Co Return-on-Tangible-Equity Calculation

Kobayashi Pharmaceutical Co's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=20.025/( (1197.005+1060.332 )/ 2 )
=20.025/1128.6685
=1.77 %

Kobayashi Pharmaceutical Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=-69.08/( (1120.128+1060.332)/ 2 )
=-69.08/1090.23
=-6.34 %

* 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 (Dec. 2025) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of -6.34% mean?
Kobayashi Pharmaceutical Co (FRA:KOY) has a Return-on-Tangible-Equity of -6.34% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Kobayashi Pharmaceutical Co and its competitors. Over the past decade, Kobayashi Pharmaceutical Co's Return-on-Tangible-Equity has ranged from 1.60 to 11.61. According to the industry distribution chart, Kobayashi Pharmaceutical Co ranks #1352 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 71.9%.
Is Kobayashi Pharmaceutical Co's Return-on-Tangible-Equity too high?
Kobayashi Pharmaceutical Co's current Return-on-Tangible-Equity is -6.34%. Over the past 10 years, this metric has ranged from a low of 1.60 to a high of 11.61. Based on the distribution chart, Kobayashi Pharmaceutical Co ranks #1352 out of 1881 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Kobayashi Pharmaceutical Co has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Kobayashi Pharmaceutical Co's Return-on-Tangible-Equity compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Kobayashi Pharmaceutical Co ranks #1352 out of 1881 companies for Return-on-Tangible-Equity. This places Kobayashi Pharmaceutical Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 7.78. Historically, Kobayashi Pharmaceutical Co's own Return-on-Tangible-Equity has ranged from 1.60 to 11.61 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-Equity for a Consumer Packaged Goods company?
The median Return-on-Tangible-Equity among Consumer Packaged Goods companies is 7.78, based on 1,881 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. 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 Kobayashi Pharmaceutical Co and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 7.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kobayashi Pharmaceutical Co's current Return-on-Tangible-Equity is -6.34%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kobayashi Pharmaceutical Co stock overvalued right now?
Kobayashi Pharmaceutical Co (FRA:KOY) has a current Return-on-Tangible-Equity of -6.34%. The stock's GF Value™ is €30.01, compared to a current price of €28.40 — trading 5.4% below its estimated fair value. The current Return-on-Tangible-Equity is -6.34%. Kobayashi Pharmaceutical Co's overall GF Score™ is 81/100 with 5 warning signs 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 Kobayashi Pharmaceutical Co (FRA:KOY), the current Return-on-Tangible-Equity is -6.34% 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 Kobayashi Pharmaceutical Co (FRA:KOY) Overvalued in 2026?

Based on GuruFocus' analysis, Kobayashi Pharmaceutical Co stock appears to be undervalued. The current stock price of €28.40 is trading 5.4% below its estimated GF Value™ of €30.01.

Key valuation signals for FRA:KOY:

  • Return-on-Tangible-Equity: -6.34%
  • GF Value™: €30.01 vs. price of €28.40 (5.4% below fair value)
  • GF Score™: 81/100 with 5 warning signs

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


Kobayashi Pharmaceutical Co Business Description

Other Exchanges 4967:Japan
Address 4-4-10 Doshomachi, KDX Kobayashi Doshomachi Building, Chuo-ku, Osaka, JPN, 541-0045
Kobayashi Pharmaceutical Co Ltd is engaged in the manufacture and sale of healthcare products, daily necessities, and body warmers. The company operates through two reportable segments: Domestic Business and International Business, which handle production and sales activities in Japan and overseas, respectively. The company's product portfolio includes disposable body warmers, cooling gel sheets, OTC pharmaceuticals, oral hygiene products, air fresheners, eyeglass wipes, and deodorizing/household sundries.
81GF Score

Get the complete analysis for FRA:KOY

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

€28.40
Price
€30.01
GF Value