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Garden CoTSE:274A -0.39%15 Return-on-Tangible-Equity is 3.50% as of Feb. 2026, which is 86% below its 10-year median of 25.05. GuruFocus rates TSE:274A with a GF Score™ of 15/100. The stock has 5 warning signs investors should review. Among 330 Restaurants companies, Garden Co ranks worse than 51.21% 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. Garden Co's annualized net income for the quarter that ended in Feb. 2026 was 円258 Mil. Garden Co's average shareholder tangible equity for the quarter that ended in Feb. 2026 was 円7,389 Mil. Therefore, Garden Co's annualized Return-on-Tangible-Equity for the quarter that ended in Feb. 2026 was 3.50%.
The historical rank and industry rank for Garden Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:274A'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 8.31 Med: 25.05 Max: 68.58
Current: 8.31
During the past 4 years, Garden Co's highest Return-on-Tangible-Equity was 68.58%. The lowest was 8.31%. And the median was 25.05%.
TSE:274A's Return-on-Tangible-Equity is ranked worse than 51.21% of 330
companies
in the Restaurants industry
Industry Median: 8.715
vs TSE:274A: 8.31
Garden Co (TSE:274A) 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.
Garden Co Return-on-Tangible-Equity Related Terms
Garden Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Garden 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:274A vs MCD, SBUX, YUM: Return-on-Tangible-Equity Comparison
For the Restaurants subindustry, Garden 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.
Garden Co Return-on-Tangible-Equity vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Garden Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Garden 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 two times the semi-annual (Feb. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 3.50% mean?
Garden Co (TSE:274A) has a Return-on-Tangible-Equity of 3.50% as of Feb. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Garden Co and its competitors. This is 86% below median its historical median of 25.05. Over the past decade, Garden Co's Return-on-Tangible-Equity has ranged from 8.31 to 68.58. According to the industry distribution chart, Garden Co ranks #169 out of 330 companies in the Restaurants industry, placing it in the top 51.2%.
Is Garden Co's Return-on-Tangible-Equity too high?
Garden Co's current Return-on-Tangible-Equity of 3.50% is 86% below median its 10-year median of 25.05. Over the past 10 years, this metric has ranged from a low of 8.31 to a high of 68.58. The Restaurants industry median Return-on-Tangible-Equity is 8.72. Garden Co's value of 3.50% is 59.8% below this industry median. Based on the distribution chart, Garden Co ranks #169 out of 330 companies in the Restaurants industry, which is below the industry midpoint. Overall, Garden Co has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Garden Co's Return-on-Tangible-Equity compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Garden Co ranks #169 out of 330 companies for Return-on-Tangible-Equity. This places Garden Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 8.72. Garden Co's value of 3.50% is 59.8% below this benchmark. Historically, Garden Co's own Return-on-Tangible-Equity has ranged from 8.31 to 68.58 over the past decade. While the company's 10-year median is 25.05 vs. the industry median of 8.72, Garden Co has consistently been below 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 330 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. Garden Co's current Return-on-Tangible-Equity of 3.50% is 59.8% below 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 Garden 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. Garden Co's current Return-on-Tangible-Equity is 3.50%, which is 86% below median its own 10-year median of 25.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Garden Co stock overvalued right now?
Garden Co (TSE:274A) has a current Return-on-Tangible-Equity of 3.50%. The current Return-on-Tangible-Equity is 3.50%, which is 86% below median its 10-year median of 25.05 and 59.8% below the Restaurants industry median of 8.72. Garden Co's overall GF Score™ is 15/100 with 5 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 Garden Co (TSE:274A), the current Return-on-Tangible-Equity is 3.50% as of Feb. 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.
Garden Co Ltd is engaged in restaurant operations, including brands such as Ichikakuya and Yamashita Honki Udon, and utilizing merger & Acquisition strategies to expand portfolio.
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