Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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. Furubayashi Shiko Co's annualized net income for the quarter that ended in Dec. 2025 was 円0 Mil. Furubayashi Shiko Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was 円9,709 Mil. Therefore, Furubayashi Shiko Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 0.00%.
The historical rank and industry rank for Furubayashi Shiko Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:3944'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0.14 Med: 4.35 Max: 5.75
Current: 1.49
During the past 13 years, Furubayashi Shiko Co's highest Return-on-Tangible-Equity was 5.75%. The lowest was 0.14%. And the median was 4.35%.
TSE:3944's Return-on-Tangible-Equity is ranked worse than 72.42% of 388
companies
in the Packaging & Containers industry
Industry Median: 5.94
vs TSE:3944: 1.49
Furubayashi Shiko Co (TSE:3944) 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.
Furubayashi Shiko Co Return-on-Tangible-Equity Related Terms
Furubayashi Shiko Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Furubayashi Shiko 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.
Furubayashi Shiko Co Return-on-Tangible-Equity Chart
TSE:3944 vs SW, PKG, IP: Return-on-Tangible-Equity Comparison
For the Packaging & Containers subindustry, Furubayashi Shiko 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.
Furubayashi Shiko Co Return-on-Tangible-Equity vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Furubayashi Shiko Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Furubayashi Shiko 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 (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 0.00% mean?
Furubayashi Shiko Co (TSE:3944) has a Return-on-Tangible-Equity of 0.00% 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 Furubayashi Shiko Co and its competitors. Over the past decade, Furubayashi Shiko Co's Return-on-Tangible-Equity has ranged from 0.14 to 5.75. According to the industry distribution chart, Furubayashi Shiko Co ranks #281 out of 388 companies in the Packaging & Containers industry, placing it in the top 72.4%.
Is Furubayashi Shiko Co's Return-on-Tangible-Equity too high?
Furubayashi Shiko Co's current Return-on-Tangible-Equity is 0.00%. Over the past 10 years, this metric has ranged from a low of 0.14 to a high of 5.75. Based on the distribution chart, Furubayashi Shiko Co ranks #281 out of 388 companies in the Packaging & Containers industry, which is below the industry midpoint. Overall, Furubayashi Shiko Co has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Furubayashi Shiko Co's Return-on-Tangible-Equity compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Furubayashi Shiko Co ranks #281 out of 388 companies for Return-on-Tangible-Equity. This places Furubayashi Shiko Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.94. Historically, Furubayashi Shiko Co's own Return-on-Tangible-Equity has ranged from 0.14 to 5.75 over the past decade. 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 Packaging & Containers company?
The median Return-on-Tangible-Equity among Packaging & Containers companies is 5.94, based on 388 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. 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 Furubayashi Shiko Co and its competitors. For the Packaging & Containers industry, the median Return-on-Tangible-Equity is 5.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Furubayashi Shiko Co's current Return-on-Tangible-Equity is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Furubayashi Shiko Co stock overvalued right now?
Based on GuruFocus' analysis, Furubayashi Shiko Co (TSE:3944) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,084.31, compared to a current price of 円2,415.00 — trading 15.9% above its estimated fair value. The current Return-on-Tangible-Equity is 0.00%. Furubayashi Shiko Co's overall GF Score™ is 67/100 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 Furubayashi Shiko Co (TSE:3944), the current Return-on-Tangible-Equity is 0.00% 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 Furubayashi Shiko Co (TSE:3944) Overvalued in 2026?
Based on GuruFocus' analysis, Furubayashi Shiko Co stock appears to be overvalued.
The current stock price of 円2,415.00 is trading 15.9% above its estimated GF Value™ of 円2,084.31.
GuruFocus considers Furubayashi Shiko Co to be Modestly Overvalued.
Key valuation signals for TSE:3944:
Return-on-Tangible-Equity: 0.00%
GF Value™: 円2,084.31 vs. price of 円2,415.00 (15.9% above fair value)
No single metric tells the full story. See the TSE:3944 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Furubayashi Shiko Co Ltd is a Japan based manufacturer of printed paper products such as printed paperboard containers for packaging food, liquors, and detergents. The products offered by the company are paper cartons, containers, roll-up packaging materials, labels and other packaging materials, packaging systems, contracts, and others.
67GF Score
Get the complete analysis for TSE:3944
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3944 has been successfully added to your 
