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Artner CoTSE:2163 +0.41%89 Return-on-Tangible-Equity is 23.28% as of Jan. 2026, which is 7% below its 10-year median of 25.15. GuruFocus rates TSE:2163 with a GF Score™ of 89/100 and a GF Value™ of 円1,138.26 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,008 Business Services companies, Artner Co ranks better than 78.37% 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. Artner Co's annualized net income for the quarter that ended in Jan. 2026 was 円943 Mil. Artner Co's average shareholder tangible equity for the quarter that ended in Jan. 2026 was 円4,052 Mil. Therefore, Artner Co's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 was 23.28%.
The historical rank and industry rank for Artner Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:2163'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 21.89 Med: 25.15 Max: 31.31
Current: 31.31
During the past 13 years, Artner Co's highest Return-on-Tangible-Equity was 31.31%. The lowest was 21.89%. And the median was 25.15%.
TSE:2163's Return-on-Tangible-Equity is ranked better than 78.37% of 1008
companies
in the Business Services industry
Industry Median: 11.365
vs TSE:2163: 31.31
Artner Co (TSE:2163) 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.
Artner Co Return-on-Tangible-Equity Related Terms
Artner Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Artner 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.
TSE:2163 vs RHI, KFY, TNET: Return-on-Tangible-Equity Comparison
For the Staffing & Employment Services subindustry, Artner 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.
Artner Co Return-on-Tangible-Equity vs Business Services Industry
For the Business Services industry and Industrials sector, Artner Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Artner 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 23.28% mean?
Artner Co (TSE:2163) has a Return-on-Tangible-Equity of 23.28% 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 Artner Co and its competitors. This is near median its historical median of 25.15. Over the past decade, Artner Co's Return-on-Tangible-Equity has ranged from 21.89 to 31.31. According to the industry distribution chart, Artner Co ranks #218 out of 1008 companies in the Business Services industry, placing it in the top 21.6%.
Is Artner Co's Return-on-Tangible-Equity too high?
Artner Co's current Return-on-Tangible-Equity of 23.28% is near median its 10-year median of 25.15. Over the past 10 years, this metric has ranged from a low of 21.89 to a high of 31.31. The Business Services industry median Return-on-Tangible-Equity is 11.37. Artner Co's value of 23.28% is 104.8% above this industry median. Based on the distribution chart, Artner Co ranks #218 out of 1008 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, Artner Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Artner Co's Return-on-Tangible-Equity compare to RHI and KFY?
According to the Business Services industry distribution chart, Artner Co ranks #218 out of 1008 companies for Return-on-Tangible-Equity. This places Artner Co in the top 22% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 11.37. Artner Co's value of 23.28% is 104.8% above this benchmark. Historically, Artner Co's own Return-on-Tangible-Equity has ranged from 21.89 to 31.31 over the past decade. While the company's 10-year median is 25.15 vs. the industry median of 11.37, Artner 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 11.37, based on 1,008 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. Artner Co's current Return-on-Tangible-Equity of 23.28% is 104.8% 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 Artner Co and its competitors. For the Business Services industry, the median Return-on-Tangible-Equity is 11.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Artner Co's current Return-on-Tangible-Equity is 23.28%, which is near median its own 10-year median of 25.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artner Co stock overvalued right now?
Based on GuruFocus' analysis, Artner Co (TSE:2163) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,138.26, compared to a current price of 円977.00 — trading 14.2% below its estimated fair value. The current Return-on-Tangible-Equity is 23.28%, which is near median its 10-year median of 25.15 and 104.8% above the Business Services industry median of 11.37. Artner Co's overall GF Score™ is 89/100 with 2 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 Artner Co (TSE:2163), the current Return-on-Tangible-Equity is 23.28% 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 Artner Co (TSE:2163) Overvalued in 2026?
Based on GuruFocus' analysis, Artner Co stock appears to be undervalued.
The current stock price of 円977.00 is trading 14.2% below its estimated GF Value™ of 円1,138.26.
GuruFocus considers Artner Co to be Modestly Undervalued.
Key valuation signals for TSE:2163:
Return-on-Tangible-Equity: 23.28% (near median its 10-year median of 25.15)
GF Value™: 円1,138.26 vs. price of 円977.00 (14.2% below fair value)
Industry Position: 104.8% above the Business Services median (#218 of 1008)
No single metric tells the full story. See the TSE:2163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Artner Co Ltd provides technical outsourcing services. It is engaged in the engineer dispatch business, which involves providing specialized skills through design engineers in areas such as software (development of software to be incorporated into IoT devices and application software for network systems), electricity and electronics (design of circuit boards, which are the heart of devices and equipment, and reliability assessment), and machinery (design of mechanisms that make machines work using 2D CAD and 3D CAD), thereby supporting the design and development departments of client companies. Additionally, the company also takes part in contract and outsourcing business, accepting design and development work from client companies.
89GF Score
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