Lion (LIOPF) Return-on-Tangible-Equity: 6.35% (As of Mar. 2026) — 42% Below Median


LIOPF Lion Corp LIOPF
79 GF Score
Price $11.51
GF Value $10.80
! 5 Warning Signs
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What is Lion Return-on-Tangible-Equity?

Lion LIOPF +9.62% 79 Return-on-Tangible-Equity is 6.35% as of Mar. 2026, which is 42% below its 10-year median of 10.88. GuruFocus rates LIOPF with a GF Score™ of 79/100 and a GF Value™ of $10.80. The stock has 5 warning signs investors should review. Among 1,872 Consumer Packaged Goods companies, Lion ranks better than 58.49% 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. Lion's annualized net income for the quarter that ended in Mar. 2026 was $106 Mil. Lion's average shareholder tangible equity for the quarter that ended in Mar. 2026 was $1,669 Mil. Therefore, Lion's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 6.35%.

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

LIOPF' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 5.88   Med: 10.88   Max: 14.66
Current: 10.47

During the past 13 years, Lion's highest Return-on-Tangible-Equity was 14.66%. The lowest was 5.88%. And the median was 10.88%.

LIOPF's Return-on-Tangible-Equity is ranked better than
58.49% of 1872 companies
in the Consumer Packaged Goods industry
Industry Median: 7.715 vs LIOPF: 10.47

Lion  (OTCPK:LIOPF) 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.


Lion Return-on-Tangible-Equity Related Terms


Lion Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Lion'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.

Lion Return-on-Tangible-Equity Chart

Lion Annual Data
Trend Dec16 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 10.32 8.61 5.70 7.75 10.07

Lion 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 6.06 8.35 16.63 9.98 6.35

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

For the Household & Personal Products subindustry, Lion'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.


Lion Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

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

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


LIOPF
79GF Score
Lion Corp LIOPF
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Lion Return-on-Tangible-Equity Calculation

Lion'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 )
=176.936/( (1770.395+1742.212 )/ 2 )
=176.936/1756.3035
=10.07 %

Lion's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=106.024/( (1742.212+1596.141)/ 2 )
=106.024/1669.1765
=6.35 %

* 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 (Mar. 2026) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 6.35% mean?
Lion (LIOPF) has a Return-on-Tangible-Equity of 6.35% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Lion and its competitors. This is 42% below median its historical median of 10.88. Over the past decade, Lion's Return-on-Tangible-Equity has ranged from 5.88 to 14.66. According to the industry distribution chart, Lion ranks #777 out of 1872 companies in the Consumer Packaged Goods industry, placing it in the top 41.5%.
Is Lion's Return-on-Tangible-Equity too high?
Lion's current Return-on-Tangible-Equity of 6.35% is 42% below median its 10-year median of 10.88. Over the past 10 years, this metric has ranged from a low of 5.88 to a high of 14.66. The Consumer Packaged Goods industry median Return-on-Tangible-Equity is 7.72. Lion's value of 6.35% is 17.7% below this industry median. Based on the distribution chart, Lion ranks #777 out of 1872 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Lion has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Lion's Return-on-Tangible-Equity compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Lion ranks #777 out of 1872 companies for Return-on-Tangible-Equity. This puts Lion in the upper half of its industry. The industry median Return-on-Tangible-Equity is 7.72. Lion's value of 6.35% is 17.7% below this benchmark. Historically, Lion's own Return-on-Tangible-Equity has ranged from 5.88 to 14.66 over the past decade. While the company's 10-year median is 10.88 vs. the industry median of 7.72, Lion has consistently been below 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Equity among Consumer Packaged Goods companies is 7.72, based on 1,872 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. Lion's current Return-on-Tangible-Equity of 6.35% is 17.7% below 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 Lion and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 7.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lion's current Return-on-Tangible-Equity is 6.35%, which is 42% below median its own 10-year median of 10.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion stock overvalued right now?
Lion (LIOPF) has a current Return-on-Tangible-Equity of 6.35%. The stock's GF Value™ is $10.80, compared to a current price of $11.51 — trading 6.6% above its estimated fair value. The current Return-on-Tangible-Equity is 6.35%, which is 42% below median its 10-year median of 10.88 and 17.7% below the Consumer Packaged Goods industry median of 7.72. Lion's overall GF Score™ is 79/100 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 Lion (LIOPF), the current Return-on-Tangible-Equity is 6.35% as of Mar. 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 Lion (LIOPF) Overvalued in 2026?

Based on GuruFocus' analysis, Lion stock appears to be overvalued. The current stock price of $11.51 is trading 6.6% above its estimated GF Value™ of $10.80.

Key valuation signals for LIOPF:

  • Return-on-Tangible-Equity: 6.35% (42% below median its 10-year median of 10.88)
  • GF Value™: $10.80 vs. price of $11.51 (6.6% above fair value)
  • GF Score™: 79/100 with 5 warning signs
  • Industry Position: 17.7% below the Consumer Packaged Goods median (#777 of 1872)

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


Lion Business Description

Other Exchanges 4912:Japan
Address 1-3-28 Kuramae, Taito-ku, Tokyo, JPN, 111-8644
Lion Corp is a Japanese household and personal products manufacturer. It is engaged in the manufacture, sale, and trade of daily necessities, over-the-counter medicines, and chemical products. The company operates through three main segments: Consumer Goods, Industrial Products, and Overseas Business. Its consumer goods segment includes products such as toothpaste, toothbrushes, hand soap, detergents, and pet supplies; the industrial products segment handles chemical raw materials and commercial products; while its overseas segment focuses on the manufacture and sale of daily necessities in international markets. It generates the majority of its revenue from the Consumer Goods segment.
79GF Score

Get the complete analysis for LIOPF

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

$11.51
Price
$10.80
GF Value