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Three F CoTSE:7544 74 Return-on-Tangible-Equity is 6.49% as of Feb. 2026, which is 556% above its 10-year median of 0.99. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.93 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 301 Retail - Defensive companies, Three F Co ranks worse than 54.49% 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. Three F Co's annualized net income for the quarter that ended in Feb. 2026 was 円266 Mil. Three F Co's average shareholder tangible equity for the quarter that ended in Feb. 2026 was 円4,100 Mil. Therefore, Three F Co's annualized Return-on-Tangible-Equity for the quarter that ended in Feb. 2026 was 6.49%.
The historical rank and industry rank for Three F Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:7544'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -255.58 Med: 0.99 Max: 28.84
Current: 9.51
During the past 13 years, Three F Co's highest Return-on-Tangible-Equity was 28.84%. The lowest was -255.58%. And the median was 0.99%.
TSE:7544's Return-on-Tangible-Equity is ranked worse than 54.49% of 301
companies
in the Retail - Defensive industry
Industry Median: 10.96
vs TSE:7544: 9.51
Three F Co (TSE:7544) 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.
Three F Co Return-on-Tangible-Equity Related Terms
Three F Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Three F 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:7544 vs KR: Return-on-Tangible-Equity Comparison
For the Grocery Stores subindustry, Three F 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.
Three F Co Return-on-Tangible-Equity vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Three F 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 (Feb. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 6.49% mean?
Three F Co (TSE:7544) has a Return-on-Tangible-Equity of 6.49% as of Feb. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Three F Co and its competitors. This is 556% above median its historical median of 0.99. According to the industry distribution chart, Three F Co ranks #164 out of 301 companies in the Retail - Defensive industry, placing it in the top 54.5%.
Is Three F Co's Return-on-Tangible-Equity too high?
Three F Co's current Return-on-Tangible-Equity of 6.49% is 556% above median its 10-year median of 0.99. The Retail - Defensive industry median Return-on-Tangible-Equity is 10.96. Three F Co's value of 6.49% is 40.8% below this industry median. Based on the distribution chart, Three F Co ranks #164 out of 301 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Return-on-Tangible-Equity compare to KR?
According to the Retail - Defensive industry distribution chart, Three F Co ranks #164 out of 301 companies for Return-on-Tangible-Equity. This places Three F Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 10.96. Three F Co's value of 6.49% is 40.8% below this benchmark. While the company's 10-year median is 0.99 vs. the industry median of 10.96, Three F 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 Retail - Defensive company?
The median Return-on-Tangible-Equity among Retail - Defensive companies is 10.96, based on 301 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. Three F Co's current Return-on-Tangible-Equity of 6.49% is 40.8% 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 Three F Co and its competitors. For the Retail - Defensive industry, the median Return-on-Tangible-Equity is 10.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current Return-on-Tangible-Equity is 6.49%, which is 556% above median its own 10-year median of 0.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.93, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current Return-on-Tangible-Equity is 6.49%, which is 556% above median its 10-year median of 0.99 and 40.8% below the Retail - Defensive industry median of 10.96. Three F Co's overall GF Score™ is 74/100 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 Three F Co (TSE:7544), the current Return-on-Tangible-Equity is 6.49% as of Feb. 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 Three F Co (TSE:7544) Overvalued in 2026?
Based on GuruFocus' analysis, Three F Co stock appears to be overvalued.
The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.93.
GuruFocus considers Three F Co to be Modestly Overvalued.
Key valuation signals for TSE:7544:
Return-on-Tangible-Equity: 6.49% (556% above median its 10-year median of 0.99)
GF Value™: 円478.93 vs. price of 円560.00 (16.9% above fair value)
Industry Position: 40.8% below the Retail - Defensive median (#164 of 301)
No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score
Get the complete analysis for TSE:7544
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