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.
bBreak Systems CoTSE:3986 -2.72%84 Return-on-Tangible-Equity is 4.93% as of Dec. 2025, which is 45% below its 10-year median of 8.93. GuruFocus rates TSE:3986 with a GF Score™ of 84/100 and a GF Value™ of 円484.32 (Fairly Valued). The stock has 4 warning signs investors should review. Among 2,480 Software companies, bBreak Systems Co ranks worse than 57.22% 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. bBreak Systems Co's annualized net income for the quarter that ended in Dec. 2025 was 円84 Mil. bBreak Systems Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was 円1,698 Mil. Therefore, bBreak Systems Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 4.93%.
The historical rank and industry rank for bBreak Systems Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:3986'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 5.34 Med: 8.93 Max: 21.84
Current: 5.34
During the past 11 years, bBreak Systems Co's highest Return-on-Tangible-Equity was 21.84%. The lowest was 5.34%. And the median was 8.93%.
TSE:3986's Return-on-Tangible-Equity is ranked worse than 57.22% of 2480
companies
in the Software industry
Industry Median: 8.845
vs TSE:3986: 5.34
bBreak Systems Co (TSE:3986) 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.
bBreak Systems Co Return-on-Tangible-Equity Related Terms
bBreak Systems Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for bBreak Systems 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:3986 vs UBER, SHOP, CRM: Return-on-Tangible-Equity Comparison
For the Software - Application subindustry, bBreak Systems 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.
bBreak Systems Co Return-on-Tangible-Equity vs Software Industry
For the Software industry and Technology sector, bBreak Systems Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where bBreak Systems 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 (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 4.93% mean?
bBreak Systems Co (TSE:3986) has a Return-on-Tangible-Equity of 4.93% 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 bBreak Systems Co and its competitors. This is 45% below median its historical median of 8.93. Over the past decade, bBreak Systems Co's Return-on-Tangible-Equity has ranged from 5.34 to 21.84. According to the industry distribution chart, bBreak Systems Co ranks #1419 out of 2480 companies in the Software industry, placing it in the top 57.2%.
Is bBreak Systems Co's Return-on-Tangible-Equity too high?
bBreak Systems Co's current Return-on-Tangible-Equity of 4.93% is 45% below median its 10-year median of 8.93. Over the past 10 years, this metric has ranged from a low of 5.34 to a high of 21.84. The Software industry median Return-on-Tangible-Equity is 8.85. bBreak Systems Co's value of 4.93% is 44.3% below this industry median. Based on the distribution chart, bBreak Systems Co ranks #1419 out of 2480 companies in the Software industry, which is below the industry midpoint. Overall, bBreak Systems Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does bBreak Systems Co's Return-on-Tangible-Equity compare to UBER and SHOP?
According to the Software industry distribution chart, bBreak Systems Co ranks #1419 out of 2480 companies for Return-on-Tangible-Equity. This places bBreak Systems Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 8.85. bBreak Systems Co's value of 4.93% is 44.3% below this benchmark. Historically, bBreak Systems Co's own Return-on-Tangible-Equity has ranged from 5.34 to 21.84 over the past decade. While the company's 10-year median is 8.93 vs. the industry median of 8.85, bBreak Systems 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 Software company?
The median Return-on-Tangible-Equity among Software companies is 8.85, based on 2,480 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. bBreak Systems Co's current Return-on-Tangible-Equity of 4.93% is 44.3% 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 bBreak Systems Co and its competitors. For the Software industry, the median Return-on-Tangible-Equity is 8.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. bBreak Systems Co's current Return-on-Tangible-Equity is 4.93%, which is 45% below median its own 10-year median of 8.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is bBreak Systems Co stock overvalued right now?
Based on GuruFocus' analysis, bBreak Systems Co (TSE:3986) is currently considered Fairly Valued. The stock's GF Value™ is 円484.32, compared to a current price of 円465.00 — trading 4% below its estimated fair value. The current Return-on-Tangible-Equity is 4.93%, which is 45% below median its 10-year median of 8.93 and 44.3% below the Software industry median of 8.85. bBreak Systems Co's overall GF Score™ is 84/100 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 bBreak Systems Co (TSE:3986), the current Return-on-Tangible-Equity is 4.93% 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 bBreak Systems Co (TSE:3986) Overvalued in 2026?
Based on GuruFocus' analysis, bBreak Systems Co stock appears to be undervalued.
The current stock price of 円465.00 is trading 4% below its estimated GF Value™ of 円484.32.
GuruFocus considers bBreak Systems Co to be Fairly Valued.
Key valuation signals for TSE:3986:
Return-on-Tangible-Equity: 4.93% (45% below median its 10-year median of 8.93)
GF Value™: 円484.32 vs. price of 円465.00 (4% below fair value)
Industry Position: 44.3% below the Software median (#1419 of 2480)
No single metric tells the full story. See the TSE:3986 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
bBreak Systems Co Ltd develops and sells packaged software, Cloud EPR for corporate management. It is engaged in providing enterprise resource planning package software, MA-EYES, and system integration. The Company's business segments are package business, which is centered on providing its own ERP via cloud computing, and the business that provides services to clients.
84GF Score
Get the complete analysis for TSE:3986
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:3986 has been successfully added to your 
