Kozo Holdings Co (TSE:9973) Return-on-Tangible-Equity: 0.00% (As of Dec. 2025)

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:9973 Kozo Holdings Co Ltd TSE:9973
62 GF Score
Price 円20.00
GF Value 円22.16
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Kozo Holdings Co Return-on-Tangible-Equity?

Kozo Holdings Co TSE:9973 62 Return-on-Tangible-Equity is 0.00% as of Dec. 2025. GuruFocus rates TSE:9973 with a GF Score™ of 62/100 and a GF Value™ of 円22.16 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 330 Restaurants companies, Kozo Holdings Co ranks worse than 303030% 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. Kozo Holdings Co's annualized net income for the quarter that ended in Dec. 2025 was 円0 Mil. Kozo Holdings Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was 円146 Mil. Therefore, Kozo Holdings Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 0.00%.

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

During the past 13 years, Kozo Holdings Co's highest Return-on-Tangible-Equity was 18.10%. The lowest was -683.16%. And the median was -60.74%.

TSE:9973's Return-on-Tangible-Equity is not ranked *
in the Restaurants industry.
Industry Median: 8.715
* Ranked among companies with meaningful Return-on-Tangible-Equity only.

Kozo Holdings Co  (TSE:9973) 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.


Kozo Holdings Co Return-on-Tangible-Equity Related Terms


Kozo Holdings Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Kozo Holdings 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.

Kozo Holdings Co Return-on-Tangible-Equity Chart

Kozo Holdings Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only -683.16 0.00 0.00 0.00 0.00

Kozo Holdings Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 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 0.00 0.00 0.00 0.00 -128.19

TSE:9973 vs MCD, SBUX, YUM: Return-on-Tangible-Equity Comparison

For the Restaurants subindustry, Kozo Holdings 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.


Kozo Holdings Co Return-on-Tangible-Equity vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kozo Holdings Co's Return-on-Tangible-Equity distribution charts can be found below:

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


TSE:9973
62GF Score
Kozo Holdings Co Ltd TSE:9973
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kozo Holdings Co Return-on-Tangible-Equity Calculation

Kozo Holdings Co's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=-684.482/( (-516.809+82.276 )/ 2 )
=-684.482/-217.2665
=N/A %

Kozo Holdings Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=0/( (209.176+82.276)/ 2 )
=0/145.726
=0.00 %

* 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 four times the quarterly (Dec. 2025) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 0.00% mean?
Kozo Holdings Co (TSE:9973) has a Return-on-Tangible-Equity of 0.00% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Kozo Holdings Co and its competitors. According to the industry distribution chart, Kozo Holdings Co ranks #999999 out of 330 companies in the Restaurants industry.
Is Kozo Holdings Co's Return-on-Tangible-Equity too high?
Kozo Holdings Co's current Return-on-Tangible-Equity is 0.00%. Based on the distribution chart, Kozo Holdings Co ranks #999999 out of 330 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Kozo Holdings Co has a GF Score™ of 62/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kozo Holdings Co's Return-on-Tangible-Equity compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kozo Holdings Co ranks #999999 out of 330 companies for Return-on-Tangible-Equity. This places Kozo Holdings Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 8.72. 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 Restaurants company?
The median Return-on-Tangible-Equity among Restaurants companies is 8.72, based on 330 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 Kozo Holdings Co and its competitors. For the Restaurants industry, the median Return-on-Tangible-Equity is 8.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kozo Holdings Co's current Return-on-Tangible-Equity is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kozo Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Kozo Holdings Co (TSE:9973) is currently considered Modestly Undervalued. The stock's GF Value™ is 円22.16, compared to a current price of 円20.00 — trading 9.7% below its estimated fair value. The current Return-on-Tangible-Equity is 0.00%. Kozo Holdings Co's overall GF Score™ is 62/100 with 4 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 Kozo Holdings Co (TSE:9973), the current Return-on-Tangible-Equity is 0.00% as of Dec. 2025. 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 Kozo Holdings Co (TSE:9973) Overvalued in 2026?

Based on GuruFocus' analysis, Kozo Holdings Co stock appears to be undervalued. The current stock price of 円20.00 is trading 9.7% below its estimated GF Value™ of 円22.16. GuruFocus considers Kozo Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:9973:

  • Return-on-Tangible-Equity: 0.00%
  • GF Value™: 円22.16 vs. price of 円20.00 (9.7% below fair value)
  • GF Score™: 62/100 with 4 warning signs

No single metric tells the full story. See the TSE:9973 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kozo Holdings Co Business Description

Address 1-5-6 Morita Building 6th Floor, Kakigaracho, Nihonbashi, Chuo-ku, Tokyo, JPN, 103-0014
Kozo Holdings Co Ltd is engaged in manufacture and sale of sushi and bento boxes, as well as supplying raw materials and providing guidance to franchisees as a franchisor of Kozo Sushi.
62GF Score

Get the complete analysis for TSE:9973

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

円20.00
Price
円22.16
GF Value