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.
Computer Institute of JapanTSE:4826 -0.79%80 Return-on-Tangible-Equity is 14.74% as of Dec. 2025, which is 66% above its 10-year median of 8.88. GuruFocus rates TSE:4826 with a GF Score™ of 80/100 and a GF Value™ of 円469.31 (Fairly Valued). The stock has 1 warning sign investors should review. Among 2,482 Software companies, Computer Institute of Japan ranks better than 57.21% 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. Computer Institute of Japan's annualized net income for the quarter that ended in Dec. 2025 was 円2,006 Mil. Computer Institute of Japan's average shareholder tangible equity for the quarter that ended in Dec. 2025 was 円13,613 Mil. Therefore, Computer Institute of Japan's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 14.74%.
The historical rank and industry rank for Computer Institute of Japan's Return-on-Tangible-Equity or its related term are showing as below:
TSE:4826'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 7.01 Med: 8.88 Max: 13.47
Current: 13.47
During the past 13 years, Computer Institute of Japan's highest Return-on-Tangible-Equity was 13.47%. The lowest was 7.01%. And the median was 8.88%.
TSE:4826's Return-on-Tangible-Equity is ranked better than 57.21% of 2482
companies
in the Software industry
Industry Median: 8.845
vs TSE:4826: 13.47
Computer Institute of Japan (TSE:4826) 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.
Computer Institute of Japan Return-on-Tangible-Equity Related Terms
Computer Institute of Japan Return-on-Tangible-Equity Historical Data
* 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.
Computer Institute of Japan Return-on-Tangible-Equity Chart
TSE:4826 vs UBER, SHOP, CRM: Return-on-Tangible-Equity Comparison
For the Software - Application subindustry, Computer Institute of Japan'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.
Computer Institute of Japan Return-on-Tangible-Equity vs Software Industry
For the Software industry and Technology sector, Computer Institute of Japan's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Computer Institute of Japan'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 14.74% mean?
Computer Institute of Japan (TSE:4826) has a Return-on-Tangible-Equity of 14.74% 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 Computer Institute of Japan and its competitors. This is 66% above median its historical median of 8.88. Over the past decade, Computer Institute of Japan's Return-on-Tangible-Equity has ranged from 7.01 to 13.47. According to the industry distribution chart, Computer Institute of Japan ranks #1062 out of 2482 companies in the Software industry, placing it in the top 42.8%.
Is Computer Institute of Japan's Return-on-Tangible-Equity too high?
Computer Institute of Japan's current Return-on-Tangible-Equity of 14.74% is 66% above median its 10-year median of 8.88. Over the past 10 years, this metric has ranged from a low of 7.01 to a high of 13.47. The Software industry median Return-on-Tangible-Equity is 8.85. Computer Institute of Japan's value of 14.74% is 66.6% above this industry median. Based on the distribution chart, Computer Institute of Japan ranks #1062 out of 2482 companies in the Software industry, which is above the industry midpoint. Overall, Computer Institute of Japan has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Computer Institute of Japan's Return-on-Tangible-Equity compare to UBER and SHOP?
According to the Software industry distribution chart, Computer Institute of Japan ranks #1062 out of 2482 companies for Return-on-Tangible-Equity. This puts Computer Institute of Japan in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.85. Computer Institute of Japan's value of 14.74% is 66.6% above this benchmark. Historically, Computer Institute of Japan's own Return-on-Tangible-Equity has ranged from 7.01 to 13.47 over the past decade. While the company's 10-year median is 8.88 vs. the industry median of 8.85, Computer Institute of Japan 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 Software company?
The median Return-on-Tangible-Equity among Software companies is 8.85, based on 2,482 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. Computer Institute of Japan's current Return-on-Tangible-Equity of 14.74% is 66.6% 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 Computer Institute of Japan 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. Computer Institute of Japan's current Return-on-Tangible-Equity is 14.74%, which is 66% above median its own 10-year median of 8.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Computer Institute of Japan stock overvalued right now?
Based on GuruFocus' analysis, Computer Institute of Japan (TSE:4826) is currently considered Fairly Valued. The stock's GF Value™ is 円469.31, compared to a current price of 円502.00 — trading 7% above its estimated fair value. The current Return-on-Tangible-Equity is 14.74%, which is 66% above median its 10-year median of 8.88 and 66.6% above the Software industry median of 8.85. Computer Institute of Japan's overall GF Score™ is 80/100 with 1 warning sign 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 Computer Institute of Japan (TSE:4826), the current Return-on-Tangible-Equity is 14.74% 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 Computer Institute of Japan (TSE:4826) Overvalued in 2026?
Based on GuruFocus' analysis, Computer Institute of Japan stock appears to be overvalued.
The current stock price of 円502.00 is trading 7% above its estimated GF Value™ of 円469.31.
GuruFocus considers Computer Institute of Japan to be Fairly Valued.
Key valuation signals for TSE:4826:
Return-on-Tangible-Equity: 14.74% (66% above median its 10-year median of 8.88)
GF Value™: 円469.31 vs. price of 円502.00 (7% above fair value)
Industry Position: 66.6% above the Software median (#1062 of 2482)
No single metric tells the full story. See the TSE:4826 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:4826 has been successfully added to your 
