SGLOF (Food & Life) Return-on-Tangible-Equity: 164.12% (As of Mar. 2026)


SGLOF Food & Life Companies Ltd SGLOF
85 GF Score
Price $8.91
GF Value $8.91
! 4 Warning Signs
View Full Analysis

What is Food & Life Return-on-Tangible-Equity?

Food & Life SGLOF 85 Return-on-Tangible-Equity is 164.12% as of Mar. 2026. GuruFocus rates SGLOF with a GF Score™ of 85/100 and a GF Value™ of $8.91. The stock has 4 warning signs investors should review. Among 332 Restaurants companies, Food & Life ranks better than 87.05% 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. Food & Life's annualized net income for the quarter that ended in Mar. 2026 was $233 Mil. Food & Life's average shareholder tangible equity for the quarter that ended in Mar. 2026 was $142 Mil. Therefore, Food & Life's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 164.12%.

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

SGLOF' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0   Med: 0   Max: 246.67
Current: 246.67

During the past 12 years, Food & Life's highest Return-on-Tangible-Equity was 246.67%. The lowest was 0.00%. And the median was 0.00%.

SGLOF's Return-on-Tangible-Equity is ranked better than
87.05% of 332 companies
in the Restaurants industry
Industry Median: 8.715 vs SGLOF: 246.67

Food & Life  (OTCPK:SGLOF) 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.


Food & Life Return-on-Tangible-Equity Related Terms


Food & Life Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Food & 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.

Food & Life Return-on-Tangible-Equity Chart

Food & Life Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity

Food & Life 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 Negative Tangible Equity 1,503.22 248.53 240.71 164.12

SGLOF vs MCD, SBUX, YUM: Return-on-Tangible-Equity Comparison

For the Restaurants subindustry, Food & 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.


Food & Life Return-on-Tangible-Equity vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Return-on-Tangible-Equity distribution charts can be found below:

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


SGLOF
85GF Score
Food & Life Companies Ltd SGLOF
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Food & Life Return-on-Tangible-Equity Calculation

Food & Life's annualized Return-on-Tangible-Equity for the fiscal year that ended in Sep. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Sep. 2025 )  (A: Sep. 2024 )(A: Sep. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Sep. 2025 )  (A: Sep. 2024 )(A: Sep. 2025 )
=155.123/( (-75.682+70.985 )/ 2 )
=155.123/-2.3484999999999
=Negative Tangible Equity %

Food & Life'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 )
=232.992/( (111.163+172.773)/ 2 )
=232.992/141.968
=164.12 %

* 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 164.12% mean?
Food & Life (SGLOF) has a Return-on-Tangible-Equity of 164.12% 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 Food & Life and its competitors. According to the industry distribution chart, Food & Life ranks #43 out of 332 companies in the Restaurants industry, placing it in the top 13%.
Is Food & Life's Return-on-Tangible-Equity too high?
Food & Life's current Return-on-Tangible-Equity is 164.12%. The Restaurants industry median Return-on-Tangible-Equity is 8.72. Food & Life's value of 164.12% is 1783.2% above this industry median. Based on the distribution chart, Food & Life ranks #43 out of 332 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Food & Life has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Food & Life's Return-on-Tangible-Equity compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Food & Life ranks #43 out of 332 companies for Return-on-Tangible-Equity. This places Food & Life in the top 13% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 8.72. Food & Life's value of 164.12% is 1783.2% 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-Equity for a Restaurants company?
The median Return-on-Tangible-Equity among Restaurants companies is 8.72, based on 332 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. Food & Life's current Return-on-Tangible-Equity of 164.12% is 1783.2% 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 Food & Life and its competitors. For the Restaurants industry, the median Return-on-Tangible-Equity is 8.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Food & Life's current Return-on-Tangible-Equity is 164.12%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Food & Life (SGLOF) has a current Return-on-Tangible-Equity of 164.12%. The stock's GF Value™ is $8.91, compared to a current price of $8.91 — trading 0% above its estimated fair value. The current Return-on-Tangible-Equity is 164.12% and 1783.2% above the Restaurants industry median of 8.72. Food & Life's overall GF Score™ is 85/100 with 4 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 Food & Life (SGLOF), the current Return-on-Tangible-Equity is 164.12% 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $8.91 is trading 0% above its estimated GF Value™ of $8.91.

Key valuation signals for SGLOF:

  • Return-on-Tangible-Equity: 164.12%
  • GF Value™: $8.91 vs. price of $8.91 (0% above fair value)
  • GF Score™: 85/100 with 4 warning signs
  • Industry Position: 1783.2% above the Restaurants median (#43 of 332)

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
85GF Score

Get the complete analysis for SGLOF

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

$8.91
Price
$8.91
GF Value