AB&Company Co (TSE:9251) Return-on-Tangible-Equity: Negative Tangible Equity% (As of Apr. 2026)

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TSE:9251 AB&Company Co Ltd TSE:9251
77 GF Score
Price 円1,356.00
GF Value 円1,266.94
Valuation Fairly Valued
! 9 Warning Signs
View Full Analysis

What is AB&Company Co Return-on-Tangible-Equity?

AB&Company Co TSE:9251 +0.22% 77 Return-on-Tangible-Equity is Negative Tangible Equity% as of Apr. 2026. GuruFocus rates TSE:9251 with a GF Score™ of 77/100 and a GF Value™ of 円1,266.94 (Fairly Valued). The stock has 9 warning signs investors should review. Among 85 Personal Services companies, AB&Company Co ranks better than 98.82% 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. AB&Company Co's annualized net income for the quarter that ended in Apr. 2026 was 円1,458 Mil. AB&Company Co's average shareholder tangible equity for the quarter that ended in Apr. 2026 was 円-5,150 Mil. Therefore, AB&Company Co's annualized Return-on-Tangible-Equity for the quarter that ended in Apr. 2026 was Negative Tangible Equity%.

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

TSE:9251' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0   Med: 0   Max: 0
Current: Negative Tangible Equity

TSE:9251's Return-on-Tangible-Equity is ranked better than
98.82% of 85 companies
in the Personal Services industry
Industry Median: 13.17 vs TSE:9251: Negative Tangible Equity

AB&Company Co  (TSE:9251) 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.


AB&Company Co Return-on-Tangible-Equity Related Terms


AB&Company Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for AB&Company 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.

AB&Company Co Return-on-Tangible-Equity Chart

AB&Company Co Annual Data
Trend Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity

AB&Company Co Semi-Annual Data
Oct18 Oct19 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity

TSE:9251 vs ROL, SCI, HRB: Return-on-Tangible-Equity Comparison

For the Personal Services subindustry, AB&Company 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.


AB&Company Co Return-on-Tangible-Equity vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, AB&Company Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where AB&Company Co's Return-on-Tangible-Equity falls into.


TSE:9251
77GF Score
AB&Company Co Ltd TSE:9251
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AB&Company Co Return-on-Tangible-Equity Calculation

AB&Company Co's annualized Return-on-Tangible-Equity for the fiscal year that ended in Oct. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Oct. 2025 )  (A: Oct. 2024 )(A: Oct. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Oct. 2025 )  (A: Oct. 2024 )(A: Oct. 2025 )
=893/( (-4427+-5090 )/ 2 )
=893/-4758.5
=Negative Tangible Equity %

AB&Company Co's annualized Return-on-Tangible-Equity for the quarter that ended in Apr. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Apr. 2026 )  (Q: Oct. 2025 )(Q: Apr. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Apr. 2026 )  (Q: Oct. 2025 )(Q: Apr. 2026 )
=1458/( (-5090+-5210)/ 2 )
=1458/-5150
=Negative Tangible Equity %

* 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 (Apr. 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?
AB&Company Co (TSE:9251) has a Return-on-Tangible-Equity of Negative Tangible Equity% as of Apr. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on AB&Company Co and its competitors. According to the industry distribution chart, AB&Company Co ranks #1 out of 85 companies in the Personal Services industry, placing it in the top 1.2%.
Is AB&Company Co's Return-on-Tangible-Equity too high?
AB&Company Co's current Return-on-Tangible-Equity is Negative Tangible Equity%. Based on the distribution chart, AB&Company Co ranks #1 out of 85 companies in the Personal Services industry, which is in the top quartile — a strong position relative to peers. Overall, AB&Company Co has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does AB&Company Co's Return-on-Tangible-Equity compare to ROL and SCI?
According to the Personal Services industry distribution chart, AB&Company Co ranks #1 out of 85 companies for Return-on-Tangible-Equity. This places AB&Company Co in the top 1% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 13.17. 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 Personal Services company?
The median Return-on-Tangible-Equity among Personal Services companies is 13.17, based on 85 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 AB&Company Co and its competitors. For the Personal Services industry, the median Return-on-Tangible-Equity is 13.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AB&Company Co'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 AB&Company Co stock overvalued right now?
Based on GuruFocus' analysis, AB&Company Co (TSE:9251) is currently considered Fairly Valued. The stock's GF Value™ is 円1,266.94, compared to a current price of 円1,356.00 — trading 7% above its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. AB&Company Co's overall GF Score™ is 77/100 with 9 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 AB&Company Co (TSE:9251), the current Return-on-Tangible-Equity is Negative Tangible Equity% as of Apr. 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 AB&Company Co (TSE:9251) Overvalued in 2026?

Based on GuruFocus' analysis, AB&Company Co stock appears to be overvalued. The current stock price of 円1,356.00 is trading 7% above its estimated GF Value™ of 円1,266.94. GuruFocus considers AB&Company Co to be Fairly Valued.

Key valuation signals for TSE:9251:

  • Return-on-Tangible-Equity: Negative Tangible Equity%
  • GF Value™: 円1,266.94 vs. price of 円1,356.00 (7% above fair value)
  • GF Score™: 77/100 with 9 warning signs

No single metric tells the full story. See the TSE:9251 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AB&Company Co Business Description

Address 2-16-6 Shinjuku, 7th Floor, Square Building, Shinjuku-ku, Shinjuku East, Tokyo, JPN, 160-0022
AB&Company Co Ltd operates a chain of beauty salons in Japan through brands like Agu., Agu. Spa & Beauty, BLEACHi, benji, First, EleRe, and others. Along with its subsidiaries, the company operates in the following reportable segments: directly managed beauty salons management business, interior design business, and the franchise business. The majority of its revenue is generated from the directly managed beauty salon operation business, which provides beauty services. The franchise business supports the operation of franchise stores, and the interior design business mainly designs, plans, and constructs stores, mainly beauty salons.
77GF Score

Get the complete analysis for TSE:9251

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

円1,356.00
Price
円1,266.94
GF Value