Eternal Hospitality Group CoTORIF 71 Return-on-Tangible-Equity is 11.32% as of Jan. 2026, which is 15% below its 10-year median of 13.31. GuruFocus rates TORIF with a GF Score™ of 71/100 and a GF Value™ of $27.79. Among 332 Restaurants companies, Eternal Hospitality Group Co ranks better than 71.69% 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. Eternal Hospitality Group Co's annualized net income for the quarter that ended in Jan. 2026 was $7.4 Mil. Eternal Hospitality Group Co's average shareholder tangible equity for the quarter that ended in Jan. 2026 was $65.2 Mil. Therefore, Eternal Hospitality Group Co's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 was 11.32%.
The historical rank and industry rank for Eternal Hospitality Group Co's Return-on-Tangible-Equity or its related term are showing as below:
TORIF'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -12.66 Med: 13.31 Max: 29.06
Current: 22.23
During the past 13 years, Eternal Hospitality Group Co's highest Return-on-Tangible-Equity was 29.06%. The lowest was -12.66%. And the median was 13.31%.
TORIF's Return-on-Tangible-Equity is ranked better than 71.69% of 332
companies
in the Restaurants industry
Industry Median: 8.715
vs TORIF: 22.23
Eternal Hospitality Group Co (OTCPK:TORIF) 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.
Eternal Hospitality Group Co Return-on-Tangible-Equity Related Terms
Eternal Hospitality Group Co Return-on-Tangible-Equity Historical Data
* 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.
Eternal Hospitality Group Co Return-on-Tangible-Equity Chart
TORIF vs MCD, SBUX, YUM: Return-on-Tangible-Equity Comparison
For the Restaurants subindustry, Eternal Hospitality Group 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.
Eternal Hospitality Group Co Return-on-Tangible-Equity vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Eternal Hospitality Group Co'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 (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 11.32% mean?
Eternal Hospitality Group Co (TORIF) has a Return-on-Tangible-Equity of 11.32% 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 Eternal Hospitality Group Co and its competitors. This is 15% below median its historical median of 13.31. According to the industry distribution chart, Eternal Hospitality Group Co ranks #94 out of 332 companies in the Restaurants industry, placing it in the top 28.3%.
Is Eternal Hospitality Group Co's Return-on-Tangible-Equity too high?
Eternal Hospitality Group Co's current Return-on-Tangible-Equity of 11.32% is 15% below median its 10-year median of 13.31. The Restaurants industry median Return-on-Tangible-Equity is 8.72. Eternal Hospitality Group Co's value of 11.32% is 29.9% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #94 out of 332 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eternal Hospitality Group Co has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Return-on-Tangible-Equity compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #94 out of 332 companies for Return-on-Tangible-Equity. This puts Eternal Hospitality Group Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.72. Eternal Hospitality Group Co's value of 11.32% is 29.9% above this benchmark. While the company's 10-year median is 13.31 vs. the industry median of 8.72, Eternal Hospitality Group 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 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. Eternal Hospitality Group Co's current Return-on-Tangible-Equity of 11.32% is 29.9% 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 Eternal Hospitality Group Co 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. Eternal Hospitality Group Co's current Return-on-Tangible-Equity is 11.32%, which is 15% below median its own 10-year median of 13.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Return-on-Tangible-Equity of 11.32%. The stock's GF Value™ is $27.79, compared to a current price of $17.85 — trading 35.8% below its estimated fair value. The current Return-on-Tangible-Equity is 11.32%, which is 15% below median its 10-year median of 13.31 and 29.9% above the Restaurants industry median of 8.72. Eternal Hospitality Group Co's overall GF Score™ is 71/100. 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 Eternal Hospitality Group Co (TORIF), the current Return-on-Tangible-Equity is 11.32% 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued.
The current stock price of $17.85 is trading 35.8% below its estimated GF Value™ of $27.79.
Key valuation signals for TORIF:
Return-on-Tangible-Equity: 11.32% (15% below median its 10-year median of 13.31)
GF Value™: $27.79 vs. price of $17.85 (35.8% below fair value)
Industry Position: 29.9% above the Restaurants median (#94 of 332)
No single metric tells the full story. See the TORIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
71GF Score
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