JAC Recruitment Co (TSE:2124) Return-on-Tangible-Equity: 26.34% (As of Dec. 2025) — 26% Below Median


TSE:2124 JAC Recruitment Co Ltd TSE:2124
87 GF Score
Price 円874.00
GF Value 円1,016.45
Valuation Modestly Undervalued
! 1 Warning Sign
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What is JAC Recruitment Co Return-on-Tangible-Equity?

JAC Recruitment Co TSE:2124 +0.23% 87 Return-on-Tangible-Equity is 26.34% as of Dec. 2025, which is 26% below its 10-year median of 35.72. GuruFocus rates TSE:2124 with a GF Score™ of 87/100 and a GF Value™ of 円1,016.45 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,010 Business Services companies, JAC Recruitment Co ranks better than 85.45% 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. JAC Recruitment Co's annualized net income for the quarter that ended in Dec. 2025 was 円5,540 Mil. JAC Recruitment Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was 円21,036 Mil. Therefore, JAC Recruitment Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 26.34%.

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

TSE:2124' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 14.19   Med: 35.72   Max: 47.97
Current: 47.97

During the past 13 years, JAC Recruitment Co's highest Return-on-Tangible-Equity was 47.97%. The lowest was 14.19%. And the median was 35.72%.

TSE:2124's Return-on-Tangible-Equity is ranked better than
85.45% of 1010 companies
in the Business Services industry
Industry Median: 10.57 vs TSE:2124: 47.97

JAC Recruitment Co  (TSE:2124) 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.


JAC Recruitment Co Return-on-Tangible-Equity Related Terms


JAC Recruitment Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for JAC Recruitment Co'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.

JAC Recruitment Co Return-on-Tangible-Equity Chart

JAC Recruitment Co 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 31.91 38.98 40.06 33.95 43.25

JAC Recruitment Co 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 56.81 46.49 57.64 26.34 58.95

TSE:2124 vs KFY, RHI, TNET: Return-on-Tangible-Equity Comparison

For the Staffing & Employment Services subindustry, JAC Recruitment 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.


JAC Recruitment Co Return-on-Tangible-Equity vs Business Services Industry

For the Business Services industry and Industrials sector, JAC Recruitment Co's Return-on-Tangible-Equity distribution charts can be found below:

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


TSE:2124
87GF Score
JAC Recruitment Co Ltd TSE:2124
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JAC Recruitment Co Return-on-Tangible-Equity Calculation

JAC Recruitment Co'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 )
=8400/( (17260+21588 )/ 2 )
=8400/19424
=43.25 %

JAC Recruitment Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=5540/( (20483+21588)/ 2 )
=5540/21035.5
=26.34 %

* 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 26.34% mean?
JAC Recruitment Co (TSE:2124) has a Return-on-Tangible-Equity of 26.34% 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 JAC Recruitment Co and its competitors. This is 26% below median its historical median of 35.72. Over the past decade, JAC Recruitment Co's Return-on-Tangible-Equity has ranged from 14.19 to 47.97. According to the industry distribution chart, JAC Recruitment Co ranks #147 out of 1010 companies in the Business Services industry, placing it in the top 14.6%.
Is JAC Recruitment Co's Return-on-Tangible-Equity too high?
JAC Recruitment Co's current Return-on-Tangible-Equity of 26.34% is 26% below median its 10-year median of 35.72. Over the past 10 years, this metric has ranged from a low of 14.19 to a high of 47.97. The Business Services industry median Return-on-Tangible-Equity is 10.57. JAC Recruitment Co's value of 26.34% is 149.2% above this industry median. Based on the distribution chart, JAC Recruitment Co ranks #147 out of 1010 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, JAC Recruitment Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JAC Recruitment Co's Return-on-Tangible-Equity compare to KFY and RHI?
According to the Business Services industry distribution chart, JAC Recruitment Co ranks #147 out of 1010 companies for Return-on-Tangible-Equity. This places JAC Recruitment Co in the top 15% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 10.57. JAC Recruitment Co's value of 26.34% is 149.2% above this benchmark. Historically, JAC Recruitment Co's own Return-on-Tangible-Equity has ranged from 14.19 to 47.97 over the past decade. While the company's 10-year median is 35.72 vs. the industry median of 10.57, JAC Recruitment 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 Business Services company?
The median Return-on-Tangible-Equity among Business Services companies is 10.57, based on 1,010 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. JAC Recruitment Co's current Return-on-Tangible-Equity of 26.34% is 149.2% 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 JAC Recruitment Co and its competitors. For the Business Services industry, the median Return-on-Tangible-Equity is 10.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JAC Recruitment Co's current Return-on-Tangible-Equity is 26.34%, which is 26% below median its own 10-year median of 35.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JAC Recruitment Co stock overvalued right now?
Based on GuruFocus' analysis, JAC Recruitment Co (TSE:2124) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,016.45, compared to a current price of 円874.00 — trading 14% below its estimated fair value. The current Return-on-Tangible-Equity is 26.34%, which is 26% below median its 10-year median of 35.72 and 149.2% above the Business Services industry median of 10.57. JAC Recruitment Co's overall GF Score™ is 87/100 with 1 warning sign 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 JAC Recruitment Co (TSE:2124), the current Return-on-Tangible-Equity is 26.34% 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.

Is JAC Recruitment Co (TSE:2124) Overvalued in 2026?

Based on GuruFocus' analysis, JAC Recruitment Co stock appears to be undervalued. The current stock price of 円874.00 is trading 14% below its estimated GF Value™ of 円1,016.45. GuruFocus considers JAC Recruitment Co to be Modestly Undervalued.

Key valuation signals for TSE:2124:

  • Return-on-Tangible-Equity: 26.34% (26% below median its 10-year median of 35.72)
  • GF Value™: 円1,016.45 vs. price of 円874.00 (14% below fair value)
  • GF Score™: 87/100 with 1 warning sign
  • Industry Position: 149.2% above the Business Services median (#147 of 1010)

No single metric tells the full story. See the TSE:2124 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JAC Recruitment Co Business Description

Address 1-105 Kanda Jimbocho, Chiyoda-ku, 14th Floor Jinbocho Mitsui Building, Tokyo, JPN, 101-0051
JAC Recruitment Co Ltd provide appropriate and attentive consultation services to both companies seeking talent and candidates who wish to change jobs. Its recruitment services include JAC Recruitment, JAC Digital, JAC Executive, JAC International, JAC Career, VantagePoint, JAC Interim Professional Solutions, JAC RPO, and CareerCross.
87GF Score

Get the complete analysis for TSE:2124

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

円874.00
Price
円1,016.45
GF Value