Nihon Flush Co (TSE:7820) Return-on-Tangible-Equity: 7.32% (As of Mar. 2026) — 45% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

TSE:7820 Nihon Flush Co Ltd TSE:7820
63 GF Score
Price 円724.00
GF Value 円828.38
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Nihon Flush Co Return-on-Tangible-Equity?

Nihon Flush Co TSE:7820 +0.42% 63 Return-on-Tangible-Equity is 7.32% as of Mar. 2026, which is 45% below its 10-year median of 13.29. GuruFocus rates TSE:7820 with a GF Score™ of 63/100 and a GF Value™ of 円828.38 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,712 Construction companies, Nihon Flush Co ranks worse than 62.15% 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. Nihon Flush Co's annualized net income for the quarter that ended in Mar. 2026 was 円2,157 Mil. Nihon Flush Co's average shareholder tangible equity for the quarter that ended in Mar. 2026 was 円29,454 Mil. Therefore, Nihon Flush Co's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 7.32%.

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

TSE:7820' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -9.28   Med: 13.29   Max: 17.2
Current: 4.81

During the past 13 years, Nihon Flush Co's highest Return-on-Tangible-Equity was 17.20%. The lowest was -9.28%. And the median was 13.29%.

TSE:7820's Return-on-Tangible-Equity is ranked worse than
62.15% of 1712 companies
in the Construction industry
Industry Median: 8.21 vs TSE:7820: 4.81

Nihon Flush Co  (TSE:7820) 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.


Nihon Flush Co Return-on-Tangible-Equity Related Terms


Nihon Flush Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Nihon Flush 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.

Nihon Flush Co Return-on-Tangible-Equity Chart

Nihon Flush Co 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 14.76 6.32 4.31 -9.28 4.69

Nihon Flush Co 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 4.52 1.60 -19.50 2.35 7.32

TSE:7820 vs TT, JCI, CARR: Return-on-Tangible-Equity Comparison

For the Building Products & Equipment subindustry, Nihon Flush 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.


Nihon Flush Co Return-on-Tangible-Equity vs Construction Industry

For the Construction industry and Industrials sector, Nihon Flush Co's Return-on-Tangible-Equity distribution charts can be found below:

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


TSE:7820
63GF Score
Nihon Flush Co Ltd TSE:7820
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nihon Flush Co Return-on-Tangible-Equity Calculation

Nihon Flush Co'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 )
=1415.809/( (29381.504+30965.186 )/ 2 )
=1415.809/30173.345
=4.69 %

Nihon Flush Co'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 )
=2156.84/( (27943.14+30965.186)/ 2 )
=2156.84/29454.163
=7.32 %

* 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 7.32% mean?
Nihon Flush Co (TSE:7820) has a Return-on-Tangible-Equity of 7.32% 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 Nihon Flush Co and its competitors. This is 45% below median its historical median of 13.29. According to the industry distribution chart, Nihon Flush Co ranks #1064 out of 1712 companies in the Construction industry, placing it in the top 62.1%.
Is Nihon Flush Co's Return-on-Tangible-Equity too high?
Nihon Flush Co's current Return-on-Tangible-Equity of 7.32% is 45% below median its 10-year median of 13.29. The Construction industry median Return-on-Tangible-Equity is 8.21. Nihon Flush Co's value of 7.32% is 10.8% below this industry median. Based on the distribution chart, Nihon Flush Co ranks #1064 out of 1712 companies in the Construction industry, which is below the industry midpoint. Overall, Nihon Flush Co has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nihon Flush Co's Return-on-Tangible-Equity compare to TT and JCI?
According to the Construction industry distribution chart, Nihon Flush Co ranks #1064 out of 1712 companies for Return-on-Tangible-Equity. This places Nihon Flush Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 8.21. Nihon Flush Co's value of 7.32% is 10.8% below this benchmark. While the company's 10-year median is 13.29 vs. the industry median of 8.21, Nihon Flush 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 Construction company?
The median Return-on-Tangible-Equity among Construction companies is 8.21, based on 1,712 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. Nihon Flush Co's current Return-on-Tangible-Equity of 7.32% is 10.8% 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 Nihon Flush Co and its competitors. For the Construction industry, the median Return-on-Tangible-Equity is 8.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nihon Flush Co's current Return-on-Tangible-Equity is 7.32%, which is 45% below median its own 10-year median of 13.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nihon Flush Co stock overvalued right now?
Based on GuruFocus' analysis, Nihon Flush Co (TSE:7820) is currently considered Modestly Undervalued. The stock's GF Value™ is 円828.38, compared to a current price of 円724.00 — trading 12.6% below its estimated fair value. The current Return-on-Tangible-Equity is 7.32%, which is 45% below median its 10-year median of 13.29 and 10.8% below the Construction industry median of 8.21. Nihon Flush Co's overall GF Score™ is 63/100 with 5 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 Nihon Flush Co (TSE:7820), the current Return-on-Tangible-Equity is 7.32% 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 Nihon Flush Co (TSE:7820) Overvalued in 2026?

Based on GuruFocus' analysis, Nihon Flush Co stock appears to be undervalued. The current stock price of 円724.00 is trading 12.6% below its estimated GF Value™ of 円828.38. GuruFocus considers Nihon Flush Co to be Modestly Undervalued.

Key valuation signals for TSE:7820:

  • Return-on-Tangible-Equity: 7.32% (45% below median its 10-year median of 13.29)
  • GF Value™: 円828.38 vs. price of 円724.00 (12.6% below fair value)
  • GF Score™: 63/100 with 5 warning signs
  • Industry Position: 10.8% below the Construction median (#1064 of 1712)

No single metric tells the full story. See the TSE:7820 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nihon Flush Co Business Description

Address 5-26 Yokosu-cho, Tokushima Prefecture, Komatsushima, JPN, 773-8504
Nihon Flush Co Ltd is mainly engaged in the manufacture and sale of interior system components such as interior doors, decorative fittings, furniture and kitchenware, decorative construction materials, and storage boxes. It also provides installation and construction services related to its products. The group is composed of the following geographical segments: China, which is its key revenue-generating market, and Japan.
63GF Score

Get the complete analysis for TSE:7820

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

円724.00
Price
円828.38
GF Value