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Chimney CoTSE:3178 +0.44%66 Return-on-Tangible-Equity is 18.75% as of Mar. 2026, which is 31% above its 10-year median of 14.29. GuruFocus rates TSE:3178 with a GF Score™ of 66/100 and a GF Value™ of 円1,339.60 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 332 Restaurants companies, Chimney Co ranks better than 57.83% 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. Chimney Co's annualized net income for the quarter that ended in Mar. 2026 was 円806 Mil. Chimney Co's average shareholder tangible equity for the quarter that ended in Mar. 2026 was 円4,298 Mil. Therefore, Chimney Co's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 18.75%.
The historical rank and industry rank for Chimney Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:3178'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -195.48 Med: 14.29 Max: 88.59
Current: 12.2
During the past 13 years, Chimney Co's highest Return-on-Tangible-Equity was 88.59%. The lowest was -195.48%. And the median was 14.29%.
TSE:3178's Return-on-Tangible-Equity is ranked better than 57.83% of 332
companies
in the Restaurants industry
Industry Median: 8.715
vs TSE:3178: 12.20
Chimney Co (TSE:3178) 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.
Chimney Co Return-on-Tangible-Equity Related Terms
Chimney Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Chimney 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:3178 vs MCD, SBUX, YUM: Return-on-Tangible-Equity Comparison
For the Restaurants subindustry, Chimney 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.
Chimney Co Return-on-Tangible-Equity vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Chimney Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Chimney 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 (Mar. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 18.75% mean?
Chimney Co (TSE:3178) has a Return-on-Tangible-Equity of 18.75% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Chimney Co and its competitors. This is 31% above median its historical median of 14.29. According to the industry distribution chart, Chimney Co ranks #140 out of 332 companies in the Restaurants industry, placing it in the top 42.2%.
Is Chimney Co's Return-on-Tangible-Equity too high?
Chimney Co's current Return-on-Tangible-Equity of 18.75% is 31% above median its 10-year median of 14.29. The Restaurants industry median Return-on-Tangible-Equity is 8.72. Chimney Co's value of 18.75% is 115.1% above this industry median. Based on the distribution chart, Chimney Co ranks #140 out of 332 companies in the Restaurants industry, which is above the industry midpoint. Overall, Chimney Co has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chimney Co's Return-on-Tangible-Equity compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Chimney Co ranks #140 out of 332 companies for Return-on-Tangible-Equity. This puts Chimney Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.72. Chimney Co's value of 18.75% is 115.1% above this benchmark. While the company's 10-year median is 14.29 vs. the industry median of 8.72, Chimney 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 Restaurants company?
The median Return-on-Tangible-Equity among Restaurants companies is 8.72, based on 332 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. Chimney Co's current Return-on-Tangible-Equity of 18.75% is 115.1% 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 Chimney 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. Chimney Co's current Return-on-Tangible-Equity is 18.75%, which is 31% above median its own 10-year median of 14.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chimney Co stock overvalued right now?
Based on GuruFocus' analysis, Chimney Co (TSE:3178) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,339.60, compared to a current price of 円1,148.00 — trading 14.3% below its estimated fair value. The current Return-on-Tangible-Equity is 18.75%, which is 31% above median its 10-year median of 14.29 and 115.1% above the Restaurants industry median of 8.72. Chimney Co's overall GF Score™ is 66/100 with 3 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 Chimney Co (TSE:3178), the current Return-on-Tangible-Equity is 18.75% as of Mar. 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 Chimney Co (TSE:3178) Overvalued in 2026?
Based on GuruFocus' analysis, Chimney Co stock appears to be undervalued.
The current stock price of 円1,148.00 is trading 14.3% below its estimated GF Value™ of 円1,339.60.
GuruFocus considers Chimney Co to be Modestly Undervalued.
Key valuation signals for TSE:3178:
Return-on-Tangible-Equity: 18.75% (31% above median its 10-year median of 14.29)
GF Value™: 円1,339.60 vs. price of 円1,148.00 (14.3% below fair value)
Industry Position: 115.1% above the Restaurants median (#140 of 332)
No single metric tells the full story. See the TSE:3178 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chimney Co Ltd owns restaurant chains in Japan that operate under dozens of different brand names. Chimney both operates restaurants directly and franchises its names to be operated by franchisees.
66GF Score
Get the complete analysis for TSE:3178
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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