Citizen Watch Co (FRA:CTZ) ROA %: 7.66% (As of Mar. 2026) — 48% Above Median


FRA:CTZ Citizen Watch Co Ltd FRA:CTZ
63 GF Score
Price €13.60
GF Value €6.25
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Citizen Watch Co ROA %?

Citizen Watch Co FRA:CTZ -1.45% 63 ROA % is 7.66% as of Mar. 2026, which is 48% above its 10-year median of 5.18. GuruFocus rates FRA:CTZ with a GF Score™ of 63/100 and a GF Value™ of €6.25 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,069 Manufacturing - Apparel & Accessories companies, Citizen Watch Co ranks better than 83.63% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Citizen Watch Co's annualized Net Income for the quarter that ended in Mar. 2026 was €194 Mil. Citizen Watch Co's average Total Assets over the quarter that ended in Mar. 2026 was €2,526 Mil. Therefore, Citizen Watch Co's annualized ROA % for the quarter that ended in Mar. 2026 was 7.66%.

The historical rank and industry rank for Citizen Watch Co's ROA % or its related term are showing as below:

FRA:CTZ' s ROA % Range Over the Past 10 Years
Min: -6.85   Med: 5.18   Max: 7.1
Current: 7.1

During the past 13 years, Citizen Watch Co's highest ROA % was 7.10%. The lowest was -6.85%. And the median was 5.18%.

FRA:CTZ's ROA % is ranked better than
83.63% of 1069 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.95 vs FRA:CTZ: 7.10

Citizen Watch Co  (FRA:CTZ) ROA % Explanation

ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A bank’s ROA % is typically well under 2%.

Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:

ROA %(Q: Mar. 2026 )
=Net Income/Total Assets
=193.56/2526.1555
=(Net Income / Revenue)*(Revenue / Total Assets)
=(193.56 / 1955.932)*(1955.932 / 2526.1555)
=Net Margin %*Asset Turnover
=9.9 %*0.7743
=7.66 %

Note: The Net Income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data.

* 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.


Be Aware

Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.

E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.


Citizen Watch Co ROA % Related Terms


Citizen Watch Co ROA % Historical Data

* Premium members only.

The historical data trend for Citizen Watch Co's ROA % 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.

Citizen Watch Co ROA % Chart

Citizen Watch Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.79 5.31 5.34 5.78 6.61

Citizen Watch Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROA % 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 1.58 8.66 2.48 9.09 7.66

FRA:CTZ vs NKE, DECK, ONON: ROA % Comparison

For the Footwear & Accessories subindustry, Citizen Watch Co's ROA %, along with its competitors' market caps and ROA % 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.


Citizen Watch Co ROA % vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Citizen Watch Co's ROA % distribution charts can be found below:

* The bar in red indicates where Citizen Watch Co's ROA % falls into.


FRA:CTZ
63GF Score
Citizen Watch Co Ltd FRA:CTZ
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Citizen Watch Co ROA % Calculation

Citizen Watch Co's annualized ROA % for the fiscal year that ended in Mar. 2026 is calculated as:

ROA %=Net Income (A: Mar. 2026 )/( (Total Assets (A: Mar. 2025 )+Total Assets (A: Mar. 2026 ))/ count )
=169.53/( (2578.772+2552.78)/ 2 )
=169.53/2565.776
=6.61 %

Citizen Watch Co's annualized ROA % for the quarter that ended in Mar. 2026 is calculated as:

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=193.56/( (2499.531+2552.78)/ 2 )
=193.56/2526.1555
=7.66 %

* 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 ROA %, the net income of the last fiscal year and the average total assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Mar. 2026) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 7.66% mean?
Citizen Watch Co (FRA:CTZ) has a ROA % of 7.66% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Citizen Watch Co and its competitors. This is 48% above median its historical median of 5.18. According to the industry distribution chart, Citizen Watch Co ranks #175 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 16.4%.
Is Citizen Watch Co's ROA % too high?
Citizen Watch Co's current ROA % of 7.66% is 48% above median its 10-year median of 5.18. The Manufacturing - Apparel & Accessories industry median ROA % is 1.95. Citizen Watch Co's value of 7.66% is 292.8% above this industry median. Based on the distribution chart, Citizen Watch Co ranks #175 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Citizen Watch Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Citizen Watch Co's ROA % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Citizen Watch Co ranks #175 out of 1069 companies for ROA %. This places Citizen Watch Co in the top 16% of its industry — outperforming the majority of peers. The industry median ROA % is 1.95. Citizen Watch Co's value of 7.66% is 292.8% above this benchmark. While the company's 10-year median is 5.18 vs. the industry median of 1.95, Citizen Watch Co has consistently been above 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 ROA % for a Manufacturing - Apparel & Accessories company?
The median ROA % among Manufacturing - Apparel & Accessories companies is 1.95, based on 1,069 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Citizen Watch Co's current ROA % of 7.66% is 292.8% above 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Citizen Watch Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROA % is 1.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Citizen Watch Co's current ROA % is 7.66%, which is 48% above median its own 10-year median of 5.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citizen Watch Co stock overvalued right now?
Based on GuruFocus' analysis, Citizen Watch Co (FRA:CTZ) is currently considered Significantly Overvalued. The stock's GF Value™ is €6.25, compared to a current price of €13.60 — trading 117.6% above its estimated fair value. The current ROA % is 7.66%, which is 48% above median its 10-year median of 5.18 and 292.8% above the Manufacturing - Apparel & Accessories industry median of 1.95. Citizen Watch 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 ROA % calculated?
ROA % is calculated from a company's financial statements. For Citizen Watch Co (FRA:CTZ), the current ROA % is 7.66% 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 Citizen Watch Co (FRA:CTZ) Overvalued in 2026?

Based on GuruFocus' analysis, Citizen Watch Co stock appears to be overvalued. The current stock price of €13.60 is trading 117.6% above its estimated GF Value™ of €6.25. GuruFocus considers Citizen Watch Co to be Significantly Overvalued.

Key valuation signals for FRA:CTZ:

  • ROA %: 7.66% (48% above median its 10-year median of 5.18)
  • GF Value™: €6.25 vs. price of €13.60 (117.6% above fair value)
  • GF Score™: 63/100 with 5 warning signs
  • Industry Position: 292.8% above the Manufacturing - Apparel & Accessories median (#175 of 1069)

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


Citizen Watch Co Business Description

Other Exchanges CHCLY:USA7762:Japan
Address 6-1-12, Tanashi-cho, Nishi Tokyo-shi, Tokyo, JPN, 188-8511
Citizen Watch Co Ltd is a company whose main business is to manufacture and sell watches, machine tools, electronic devices, and electronic products. The Company has four reportable segments which includes Watches Business, Machine Tools Business, Device Business, and Electronic Equipment and Other Business. It generates majority of the revenue from Watches Business segment.
63GF Score

Get the complete analysis for FRA:CTZ

ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€13.60
Price
€6.25
GF Value