CELMTSE:7367 +0.29%77 Return-on-Tangible-Equity is Negative Tangible Equity% as of Mar. 2026. GuruFocus rates TSE:7367 with a GF Score™ of 77/100 and a GF Value™ of 円546.15 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,009 Business Services companies, CELM ranks better than 99.8% 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. CELM's annualized net income for the quarter that ended in Mar. 2026 was 円369 Mil. CELM's average shareholder tangible equity for the quarter that ended in Mar. 2026 was 円-405 Mil. Therefore, CELM's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was Negative Tangible Equity%.
The historical rank and industry rank for CELM's Return-on-Tangible-Equity or its related term are showing as below:
TSE:7367'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 28.33 Med: 39.91 Max: 275.52
Current: Negative Tangible Equity
During the past 8 years, CELM's highest Return-on-Tangible-Equity was 275.52%. The lowest was 28.33%. And the median was 39.91%.
TSE:7367's Return-on-Tangible-Equity is ranked better than 99.8% of 1009
companies
in the Business Services industry
Industry Median: 10.57
vs TSE:7367: Negative Tangible Equity
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.
CELM Return-on-Tangible-Equity Related Terms
CELM Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for CELM'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:7367 vs KFY, RHI, TNET: Return-on-Tangible-Equity Comparison
For the Staffing & Employment Services subindustry, CELM'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.
CELM Return-on-Tangible-Equity vs Business Services Industry
For the Business Services industry and Industrials sector, CELM's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where CELM'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 Negative Tangible Equity% mean?
CELM (TSE:7367) has a Return-on-Tangible-Equity of Negative Tangible Equity% 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 CELM and its competitors. Over the past decade, CELM's Return-on-Tangible-Equity has ranged from 28.33 to 275.52. According to the industry distribution chart, CELM ranks #2 out of 1009 companies in the Business Services industry, placing it in the top 0.2%.
Is CELM's Return-on-Tangible-Equity too high?
CELM's current Return-on-Tangible-Equity is Negative Tangible Equity%. Over the past 10 years, this metric has ranged from a low of 28.33 to a high of 275.52. Based on the distribution chart, CELM ranks #2 out of 1009 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, CELM has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's Return-on-Tangible-Equity compare to KFY and RHI?
According to the Business Services industry distribution chart, CELM ranks #2 out of 1009 companies for Return-on-Tangible-Equity. This places CELM in the top 0% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 10.57. Historically, CELM's own Return-on-Tangible-Equity has ranged from 28.33 to 275.52 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 Business Services company?
The median Return-on-Tangible-Equity among Business Services companies is 10.57, based on 1,009 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 CELM and its competitors. For the Business Services industry, the median Return-on-Tangible-Equity is 10.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CELM's current Return-on-Tangible-Equity is Negative Tangible Equity%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円546.15, compared to a current price of 円348.00 — trading 36.3% below its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. CELM's overall GF Score™ is 77/100 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 CELM (TSE:7367), the current Return-on-Tangible-Equity is Negative Tangible Equity% 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 CELM (TSE:7367) Overvalued in 2026?
Based on GuruFocus' analysis, CELM stock appears to be undervalued.
The current stock price of 円348.00 is trading 36.3% below its estimated GF Value™ of 円546.15.
GuruFocus considers CELM to be Significantly Undervalued.
No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
77GF Score
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