JSS (TSE:6074) Return-on-Tangible-Equity: 5.38% (As of Mar. 2026) — 33% Below Median

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TSE:6074 JSS Corp TSE:6074
59 GF Score
Price 円509.00
GF Value 円527.16
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is JSS Return-on-Tangible-Equity?

JSS TSE:6074 -1.74% 59 Return-on-Tangible-Equity is 5.38% as of Mar. 2026, which is 33% below its 10-year median of 8.04. GuruFocus rates TSE:6074 with a GF Score™ of 59/100 and a GF Value™ of 円527.16 (Fairly Valued). The stock has 2 warning signs investors should review. Among 792 Travel & Leisure companies, JSS ranks better than 50.76% 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. JSS's annualized net income for the quarter that ended in Mar. 2026 was 円166 Mil. JSS's average shareholder tangible equity for the quarter that ended in Mar. 2026 was 円3,086 Mil. Therefore, JSS's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 5.38%.

The historical rank and industry rank for JSS's Return-on-Tangible-Equity or its related term are showing as below:

TSE:6074' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -16.98   Med: 8.04   Max: 16.45
Current: 8

During the past 13 years, JSS's highest Return-on-Tangible-Equity was 16.45%. The lowest was -16.98%. And the median was 8.04%.

TSE:6074's Return-on-Tangible-Equity is ranked better than
50.76% of 792 companies
in the Travel & Leisure industry
Industry Median: 7.735 vs TSE:6074: 8.00

JSS  (TSE:6074) 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.


JSS Return-on-Tangible-Equity Related Terms


JSS Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for JSS'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.

JSS Return-on-Tangible-Equity Chart

JSS Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.69 9.25 8.04 6.72 8.03

JSS Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 4.38 10.83 3.02 10.66 5.38

TSE:6074 vs AS, HAS, LTH: Return-on-Tangible-Equity Comparison

For the Leisure subindustry, JSS'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.


JSS Return-on-Tangible-Equity vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, JSS's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where JSS's Return-on-Tangible-Equity falls into.


TSE:6074
59GF Score
JSS Corp TSE:6074
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JSS Return-on-Tangible-Equity Calculation

JSS's annualized Return-on-Tangible-Equity for the fiscal year that ended in Mar. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=242.547/( (2929.52+3113.933 )/ 2 )
=242.547/3021.7265
=8.03 %

JSS's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Mar. 2026 )  (Q: Sep. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Sep. 2025 )(Q: Mar. 2026 )
=165.91/( (3057.564+3113.933)/ 2 )
=165.91/3085.7485
=5.38 %

* 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 5.38% mean?
JSS (TSE:6074) has a Return-on-Tangible-Equity of 5.38% 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 JSS and its competitors. This is 33% below median its historical median of 8.04. According to the industry distribution chart, JSS ranks #390 out of 792 companies in the Travel & Leisure industry, placing it in the top 49.2%.
Is JSS's Return-on-Tangible-Equity too high?
JSS's current Return-on-Tangible-Equity of 5.38% is 33% below median its 10-year median of 8.04. The Travel & Leisure industry median Return-on-Tangible-Equity is 7.74. JSS's value of 5.38% is 30.4% below this industry median. Based on the distribution chart, JSS ranks #390 out of 792 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, JSS has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSS's Return-on-Tangible-Equity compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, JSS ranks #390 out of 792 companies for Return-on-Tangible-Equity. This puts JSS in the upper half of its industry. The industry median Return-on-Tangible-Equity is 7.74. JSS's value of 5.38% is 30.4% below this benchmark. While the company's 10-year median is 8.04 vs. the industry median of 7.74, JSS 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 Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.74, based on 792 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. JSS's current Return-on-Tangible-Equity of 5.38% is 30.4% 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 JSS and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSS's current Return-on-Tangible-Equity is 5.38%, which is 33% below median its own 10-year median of 8.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSS stock overvalued right now?
Based on GuruFocus' analysis, JSS (TSE:6074) is currently considered Fairly Valued. The stock's GF Value™ is 円527.16, compared to a current price of 円509.00 — trading 3.4% below its estimated fair value. The current Return-on-Tangible-Equity is 5.38%, which is 33% below median its 10-year median of 8.04 and 30.4% below the Travel & Leisure industry median of 7.74. JSS's overall GF Score™ is 59/100 with 2 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 JSS (TSE:6074), the current Return-on-Tangible-Equity is 5.38% 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 JSS (TSE:6074) Overvalued in 2026?

Based on GuruFocus' analysis, JSS stock appears to be undervalued. The current stock price of 円509.00 is trading 3.4% below its estimated GF Value™ of 円527.16. GuruFocus considers JSS to be Fairly Valued.

Key valuation signals for TSE:6074:

  • Return-on-Tangible-Equity: 5.38% (33% below median its 10-year median of 8.04)
  • GF Value™: 円527.16 vs. price of 円509.00 (3.4% below fair value)
  • GF Score™: 59/100 with 2 warning signs
  • Industry Position: 30.4% below the Travel & Leisure median (#390 of 792)

No single metric tells the full story. See the TSE:6074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JSS Business Description

Address Kaneda Tosabori Building, 9th Floor, Osaka-shi Nishi-ku, Tosabori 1 - chome 4 - 11, Tokyo, JPN, 550-0001
JSS Corp is engaged in the operation of swimming schools. It operates a swimming school, tennis school, and fitness club. The company also sells sporting goods. Geographically the activities are carried out through Japan.
59GF Score

Get the complete analysis for TSE:6074

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

円509.00
Price
円527.16
GF Value