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L is BTSE:145A -2.02%14 Return-on-Tangible-Equity is 14.94% as of Dec. 2025, which is 1166% above its 10-year median of 1.18. GuruFocus rates TSE:145A with a GF Score™ of 14/100. The stock has 4 warning signs investors should review. Among 2,486 Software companies, L is B ranks better than 50.12% 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. L is B's annualized net income for the quarter that ended in Dec. 2025 was 円225 Mil. L is B's average shareholder tangible equity for the quarter that ended in Dec. 2025 was 円1,504 Mil. Therefore, L is B's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 14.94%.
The historical rank and industry rank for L is B's Return-on-Tangible-Equity or its related term are showing as below:
TSE:145A'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -42.5 Med: 1.18 Max: 9.51
Current: 9.06
During the past 5 years, L is B's highest Return-on-Tangible-Equity was 9.51%. The lowest was -42.50%. And the median was 1.18%.
TSE:145A's Return-on-Tangible-Equity is ranked better than 50.12% of 2486
companies
in the Software industry
Industry Median: 9
vs TSE:145A: 9.06
L is B (TSE:145A) 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.
L is B Return-on-Tangible-Equity Related Terms
L is B Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for L is B'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.
TSE:145A vs MSFT, ORCL, PLTR: Return-on-Tangible-Equity Comparison
For the Software - Infrastructure subindustry, L is B'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.
L is B Return-on-Tangible-Equity vs Software Industry
For the Software industry and Technology sector, L is B's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where L is B'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 (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 14.94% mean?
L is B (TSE:145A) has a Return-on-Tangible-Equity of 14.94% 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 L is B and its competitors. This is 1166% above median its historical median of 1.18. According to the industry distribution chart, L is B ranks #1240 out of 2486 companies in the Software industry, placing it in the top 49.9%.
Is L is B's Return-on-Tangible-Equity too high?
L is B's current Return-on-Tangible-Equity of 14.94% is 1166% above median its 10-year median of 1.18. The Software industry median Return-on-Tangible-Equity is 9.00. L is B's value of 14.94% is 66% above this industry median. Based on the distribution chart, L is B ranks #1240 out of 2486 companies in the Software industry, which is above the industry midpoint. Overall, L is B has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does L is B's Return-on-Tangible-Equity compare to MSFT and ORCL?
According to the Software industry distribution chart, L is B ranks #1240 out of 2486 companies for Return-on-Tangible-Equity. This puts L is B in the upper half of its industry. The industry median Return-on-Tangible-Equity is 9.00. L is B's value of 14.94% is 66% above this benchmark. While the company's 10-year median is 1.18 vs. the industry median of 9.00, L is B 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 Software company?
The median Return-on-Tangible-Equity among Software companies is 9.00, based on 2,486 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. L is B's current Return-on-Tangible-Equity of 14.94% is 66% 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 L is B and its competitors. For the Software industry, the median Return-on-Tangible-Equity is 9.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. L is B's current Return-on-Tangible-Equity is 14.94%, which is 1166% above median its own 10-year median of 1.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L is B stock overvalued right now?
L is B (TSE:145A) has a current Return-on-Tangible-Equity of 14.94%. The current Return-on-Tangible-Equity is 14.94%, which is 1166% above median its 10-year median of 1.18 and 66% above the Software industry median of 9.00. L is B's overall GF Score™ is 14/100 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 L is B (TSE:145A), the current Return-on-Tangible-Equity is 14.94% 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.
L is B Corp is engaged in development and provision of on-site DX services centered on business chat. The company operates in two operating segments-DX Solutions Business and Investment Business. The company offers a variety of solutions including the business chat 'direct' and the chatbot-based FAQ solution 'AI-FAQ Bot', aimed at supporting clients in improving operations and digital transformation. The company customizes its services to enhance communication and collaboration both internally and externally for businesses. Their target clients include companies looking to innovate their work styles and improve efficiency through IT services.
14GF Score
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