AFC HD AMS Life Science Co (TSE:2927) Return-on-Tangible-Equity: 8.03% (As of Feb. 2026) — Near Median

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TSE:2927 AFC HD AMS Life Science Co Ltd TSE:2927
71 GF Score
Price 円904.00
GF Value 円1,040.86
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is AFC HD AMS Life Science Co Return-on-Tangible-Equity?

AFC HD AMS Life Science Co TSE:2927 +0.44% 71 Return-on-Tangible-Equity is 8.03% as of Feb. 2026, which is 3% below its 10-year median of 8.32. GuruFocus rates TSE:2927 with a GF Score™ of 71/100 and a GF Value™ of 円1,040.86 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,890 Consumer Packaged Goods companies, AFC HD AMS Life Science Co ranks better than 52.65% 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. AFC HD AMS Life Science Co's annualized net income for the quarter that ended in Feb. 2026 was 円1,114 Mil. AFC HD AMS Life Science Co's average shareholder tangible equity for the quarter that ended in Feb. 2026 was 円13,874 Mil. Therefore, AFC HD AMS Life Science Co's annualized Return-on-Tangible-Equity for the quarter that ended in Feb. 2026 was 8.03%.

The historical rank and industry rank for AFC HD AMS Life Science Co's Return-on-Tangible-Equity or its related term are showing as below:

TSE:2927' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 6.28   Med: 8.32   Max: 14.54
Current: 8.88

During the past 13 years, AFC HD AMS Life Science Co's highest Return-on-Tangible-Equity was 14.54%. The lowest was 6.28%. And the median was 8.32%.

TSE:2927's Return-on-Tangible-Equity is ranked better than
52.65% of 1890 companies
in the Consumer Packaged Goods industry
Industry Median: 8.065 vs TSE:2927: 8.88

AFC HD AMS Life Science Co  (TSE:2927) 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.


AFC HD AMS Life Science Co Return-on-Tangible-Equity Related Terms


AFC HD AMS Life Science Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for AFC HD AMS Life Science 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.

AFC HD AMS Life Science Co Return-on-Tangible-Equity Chart

AFC HD AMS Life Science Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.54 6.92 9.71 10.82 11.84

AFC HD AMS Life Science Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 17.05 1.12 15.68 8.03 10.29

TSE:2927 vs KHC, GIS: Return-on-Tangible-Equity Comparison

For the Packaged Foods subindustry, AFC HD AMS Life Science 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.


AFC HD AMS Life Science Co Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, AFC HD AMS Life Science Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where AFC HD AMS Life Science Co's Return-on-Tangible-Equity falls into.


TSE:2927
71GF Score
AFC HD AMS Life Science Co Ltd TSE:2927
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AFC HD AMS Life Science Co Return-on-Tangible-Equity Calculation

AFC HD AMS Life Science Co's annualized Return-on-Tangible-Equity for the fiscal year that ended in Aug. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=1448.545/( (11417.485+13057.541 )/ 2 )
=1448.545/12237.513
=11.84 %

AFC HD AMS Life Science Co's annualized Return-on-Tangible-Equity for the quarter that ended in Feb. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=1113.752/( (13603.178+14145.171)/ 2 )
=1113.752/13874.1745
=8.03 %

* 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 (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 8.03% mean?
AFC HD AMS Life Science Co (TSE:2927) has a Return-on-Tangible-Equity of 8.03% 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 AFC HD AMS Life Science Co and its competitors. This is near median its historical median of 8.32. Over the past decade, AFC HD AMS Life Science Co's Return-on-Tangible-Equity has ranged from 6.28 to 14.54. According to the industry distribution chart, AFC HD AMS Life Science Co ranks #895 out of 1890 companies in the Consumer Packaged Goods industry, placing it in the top 47.4%.
Is AFC HD AMS Life Science Co's Return-on-Tangible-Equity too high?
AFC HD AMS Life Science Co's current Return-on-Tangible-Equity of 8.03% is near median its 10-year median of 8.32. Over the past 10 years, this metric has ranged from a low of 6.28 to a high of 14.54. The Consumer Packaged Goods industry median Return-on-Tangible-Equity is 8.07. AFC HD AMS Life Science Co's value of 8.03% is 0.4% below this industry median. Based on the distribution chart, AFC HD AMS Life Science Co ranks #895 out of 1890 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, AFC HD AMS Life Science Co has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AFC HD AMS Life Science Co's Return-on-Tangible-Equity compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, AFC HD AMS Life Science Co ranks #895 out of 1890 companies for Return-on-Tangible-Equity. This puts AFC HD AMS Life Science Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.07. AFC HD AMS Life Science Co's value of 8.03% is 0.4% below this benchmark. Historically, AFC HD AMS Life Science Co's own Return-on-Tangible-Equity has ranged from 6.28 to 14.54 over the past decade. While the company's 10-year median is 8.32 vs. the industry median of 8.07, AFC HD AMS Life Science 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Equity among Consumer Packaged Goods companies is 8.07, based on 1,890 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. AFC HD AMS Life Science Co's current Return-on-Tangible-Equity of 8.03% is 0.4% 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 AFC HD AMS Life Science Co and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 8.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AFC HD AMS Life Science Co's current Return-on-Tangible-Equity is 8.03%, which is near median its own 10-year median of 8.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AFC HD AMS Life Science Co stock overvalued right now?
Based on GuruFocus' analysis, AFC HD AMS Life Science Co (TSE:2927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,040.86, compared to a current price of 円904.00 — trading 13.1% below its estimated fair value. The current Return-on-Tangible-Equity is 8.03%, which is near median its 10-year median of 8.32 and 0.4% below the Consumer Packaged Goods industry median of 8.07. AFC HD AMS Life Science Co's overall GF Score™ is 71/100 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 AFC HD AMS Life Science Co (TSE:2927), the current Return-on-Tangible-Equity is 8.03% 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.

Is AFC HD AMS Life Science Co (TSE:2927) Overvalued in 2026?

Based on GuruFocus' analysis, AFC HD AMS Life Science Co stock appears to be undervalued. The current stock price of 円904.00 is trading 13.1% below its estimated GF Value™ of 円1,040.86. GuruFocus considers AFC HD AMS Life Science Co to be Modestly Undervalued.

Key valuation signals for TSE:2927:

  • Return-on-Tangible-Equity: 8.03% (near median its 10-year median of 8.32)
  • GF Value™: 円1,040.86 vs. price of 円904.00 (13.1% below fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 0.4% below the Consumer Packaged Goods median (#895 of 1890)

No single metric tells the full story. See the TSE:2927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AFC HD AMS Life Science Co Business Description

Address 3-6-36, Toyoda, Suruga-ku, Shizuoka Prefecture, Shizuoka, JPN, 422-8027
AFC HD AMS Life Science Co Ltd formerly AMS Life Science Co., Ltd is engaged in manufacturing and selling of health foods and cosmetics in Japan.
71GF Score

Get the complete analysis for TSE:2927

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

円904.00
Price
円1,040.86
GF Value