LifeLIFCF 87 Return-on-Tangible-Equity is 16.32% as of Feb. 2026, which is 21% above its 10-year median of 13.44. GuruFocus rates LIFCF with a GF Score™ of 87/100 and a GF Value™ of $9.66. The stock has 2 warning signs investors should review. Among 298 Retail - Defensive companies, Life ranks better than 55.7% 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. Life's annualized net income for the quarter that ended in Feb. 2026 was $152 Mil. Life's average shareholder tangible equity for the quarter that ended in Feb. 2026 was $934 Mil. Therefore, Life's annualized Return-on-Tangible-Equity for the quarter that ended in Feb. 2026 was 16.32%.
The historical rank and industry rank for Life's Return-on-Tangible-Equity or its related term are showing as below:
LIFCF'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 10.3 Med: 13.44 Max: 20.71
Current: 13.48
During the past 13 years, Life's highest Return-on-Tangible-Equity was 20.71%. The lowest was 10.30%. And the median was 13.44%.
LIFCF's Return-on-Tangible-Equity is ranked better than 55.7% of 298
companies
in the Retail - Defensive industry
Industry Median: 11.085
vs LIFCF: 13.48
Life (OTCPK:LIFCF) 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.
Life Return-on-Tangible-Equity Related Terms
Life Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Life'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.
For the Grocery Stores subindustry, Life'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.
Life Return-on-Tangible-Equity vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Life's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Life's Return-on-Tangible-Equity 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-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 (Feb. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 16.32% mean?
Life (LIFCF) has a Return-on-Tangible-Equity of 16.32% as of Feb. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Life and its competitors. This is 21% above median its historical median of 13.44. Over the past decade, Life's Return-on-Tangible-Equity has ranged from 10.30 to 20.71. According to the industry distribution chart, Life ranks #132 out of 298 companies in the Retail - Defensive industry, placing it in the top 44.3%.
Is Life's Return-on-Tangible-Equity too high?
Life's current Return-on-Tangible-Equity of 16.32% is 21% above median its 10-year median of 13.44. Over the past 10 years, this metric has ranged from a low of 10.30 to a high of 20.71. The Retail - Defensive industry median Return-on-Tangible-Equity is 11.09. Life's value of 16.32% is 47.2% above this industry median. Based on the distribution chart, Life ranks #132 out of 298 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, Life has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does Life's Return-on-Tangible-Equity compare to KR?
According to the Retail - Defensive industry distribution chart, Life ranks #132 out of 298 companies for Return-on-Tangible-Equity. This puts Life in the upper half of its industry. The industry median Return-on-Tangible-Equity is 11.09. Life's value of 16.32% is 47.2% above this benchmark. Historically, Life's own Return-on-Tangible-Equity has ranged from 10.30 to 20.71 over the past decade. While the company's 10-year median is 13.44 vs. the industry median of 11.09, Life 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 Retail - Defensive company?
The median Return-on-Tangible-Equity among Retail - Defensive companies is 11.09, based on 298 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. Life's current Return-on-Tangible-Equity of 16.32% is 47.2% 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 Life and its competitors. For the Retail - Defensive industry, the median Return-on-Tangible-Equity is 11.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life's current Return-on-Tangible-Equity is 16.32%, which is 21% above median its own 10-year median of 13.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life stock overvalued right now?
Life (LIFCF) has a current Return-on-Tangible-Equity of 16.32%. The stock's GF Value™ is $9.66, compared to a current price of $11.02 — trading 14% above its estimated fair value. The current Return-on-Tangible-Equity is 16.32%, which is 21% above median its 10-year median of 13.44 and 47.2% above the Retail - Defensive industry median of 11.09. Life's overall GF Score™ is 87/100 with 2 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 Life (LIFCF), the current Return-on-Tangible-Equity is 16.32% 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 Life (LIFCF) Overvalued in 2026?
Based on GuruFocus' analysis, Life stock appears to be overvalued.
The current stock price of $11.02 is trading 14% above its estimated GF Value™ of $9.66.
Key valuation signals for LIFCF:
Return-on-Tangible-Equity: 16.32% (21% above median its 10-year median of 13.44)
GF Value™: $9.66 vs. price of $11.02 (14% above fair value)
Industry Position: 47.2% above the Retail - Defensive median (#132 of 298)
No single metric tells the full story. See the LIFCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Life Corp is a Japanese supermarket chain operator. The company is domiciled in Japan and generates the majority of revenue domestically. Life Corporation operates stores in Osaka, Tokyo, Hyogo, Kyoto, Nara, Saitama, Chiba, and Kanagawa, and derives the majority of revenue from stores located in Osaka and Tokyo. The company's supermarkets focus on the retail of seafood products, bakery products, food products, fresh fruit and vegetables, meat products, clothing, toilet paper, and craft products. The supermarkets carry a private-label brand of packaged foods.
87GF Score
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