Sala (NGO:2734) ROA %: 1.70% (As of Nov. 2025) — 38% Below Median


NGO:2734 Sala Corp NGO:2734
56 GF Score
Price 円809.00
GF Value 円645.55
! 3 Warning Signs
View Full Analysis

What is Sala ROA %?

Sala NGO:2734 56 ROA % is 1.70% as of Nov. 2025, which is 38% below its 10-year median of 2.74. GuruFocus rates NGO:2734 with a GF Score™ of 56/100 and a GF Value™ of 円645.55. The stock has 3 warning signs investors should review. Among 565 Conglomerates companies, Sala ranks better than 53.27% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Sala's annualized Net Income for the quarter that ended in Nov. 2025 was 円3,638 Mil. Sala's average Total Assets over the quarter that ended in Nov. 2025 was 円213,713 Mil. Therefore, Sala's annualized ROA % for the quarter that ended in Nov. 2025 was 1.70%.

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

NGO:2734' s ROA % Range Over the Past 10 Years
Min: 1.62   Med: 2.74   Max: 5.97
Current: 2.8

During the past 13 years, Sala's highest ROA % was 5.97%. The lowest was 1.62%. And the median was 2.74%.

NGO:2734's ROA % is ranked better than
53.27% of 565 companies
in the Conglomerates industry
Industry Median: 2.49 vs NGO:2734: 2.80

Sala  (NGO:2734) 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: Nov. 2025 )
=Net Income/Total Assets
=3638/213712.5
=(Net Income / Revenue)*(Revenue / Total Assets)
=(3638 / 240560)*(240560 / 213712.5)
=Net Margin %*Asset Turnover
=1.51 %*1.1256
=1.70 %

Note: The Net Income data used here is two times the semi-annual (Nov. 2025) net income data. The Revenue data used here is two times the semi-annual (Nov. 2025) 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.


Sala ROA % Related Terms


Sala ROA % Historical Data

* Premium members only.

The historical data trend for Sala'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.

Sala ROA % Chart

Sala Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.80 3.02 3.23 2.68 2.79

Sala Semi-Annual Data
May16 Nov16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25
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 1.44 4.47 0.95 3.94 1.70

NGO:2734 vs HON, MMM: ROA % Comparison

For the Conglomerates subindustry, Sala'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.


Sala ROA % vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Sala's ROA % distribution charts can be found below:

* The bar in red indicates where Sala's ROA % falls into.


NGO:2734
56GF Score
Sala Corp NGO:2734
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sala ROA % Calculation

Sala's annualized ROA % for the fiscal year that ended in Nov. 2025 is calculated as:

ROA %=Net Income (A: Nov. 2025 )/( (Total Assets (A: Nov. 2024 )+Total Assets (A: Nov. 2025 ))/ count )
=5870/( (202281+218345)/ 2 )
=5870/210313
=2.79 %

Sala's annualized ROA % for the quarter that ended in Nov. 2025 is calculated as:

ROA %=Net Income (Q: Nov. 2025 )/( (Total Assets (Q: May. 2025 )+Total Assets (Q: Nov. 2025 ))/ count )
=3638/( (209080+218345)/ 2 )
=3638/213712.5
=1.70 %

* 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 two times the semi-annual (Nov. 2025) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 1.70% mean?
Sala (NGO:2734) has a ROA % of 1.70% as of Nov. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Sala and its competitors. This is 38% below median its historical median of 2.74. Over the past decade, Sala's ROA % has ranged from 1.62 to 5.97. According to the industry distribution chart, Sala ranks #264 out of 565 companies in the Conglomerates industry, placing it in the top 46.7%.
Is Sala's ROA % too high?
Sala's current ROA % of 1.70% is 38% below median its 10-year median of 2.74. Over the past 10 years, this metric has ranged from a low of 1.62 to a high of 5.97. The Conglomerates industry median ROA % is 2.49. Sala's value of 1.70% is 31.7% below this industry median. Based on the distribution chart, Sala ranks #264 out of 565 companies in the Conglomerates industry, which is above the industry midpoint. Overall, Sala has a GF Score™ of 56/100, reflecting its overall financial health beyond just this single metric.
How does Sala's ROA % compare to HON and MMM?
According to the Conglomerates industry distribution chart, Sala ranks #264 out of 565 companies for ROA %. This puts Sala in the upper half of its industry. The industry median ROA % is 2.49. Sala's value of 1.70% is 31.7% below this benchmark. Historically, Sala's own ROA % has ranged from 1.62 to 5.97 over the past decade. While the company's 10-year median is 2.74 vs. the industry median of 2.49, Sala 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 ROA % for a Conglomerates company?
The median ROA % among Conglomerates companies is 2.49, based on 565 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. Sala's current ROA % of 1.70% is 31.7% 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 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 Sala and its competitors. For the Conglomerates industry, the median ROA % is 2.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sala's current ROA % is 1.70%, which is 38% below median its own 10-year median of 2.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sala stock overvalued right now?
Sala (NGO:2734) has a current ROA % of 1.70%. The stock's GF Value™ is 円645.55, compared to a current price of 円809.00 — trading 25.3% above its estimated fair value. The current ROA % is 1.70%, which is 38% below median its 10-year median of 2.74 and 31.7% below the Conglomerates industry median of 2.49. Sala's overall GF Score™ is 56/100 with 3 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 Sala (NGO:2734), the current ROA % is 1.70% as of Nov. 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 Sala (NGO:2734) Overvalued in 2026?

Based on GuruFocus' analysis, Sala stock appears to be overvalued. The current stock price of 円809.00 is trading 25.3% above its estimated GF Value™ of 円645.55.

Key valuation signals for NGO:2734:

  • ROA %: 1.70% (38% below median its 10-year median of 2.74)
  • GF Value™: 円645.55 vs. price of 円809.00 (25.3% above fair value)
  • GF Score™: 56/100 with 3 warning signs
  • Industry Position: 31.7% below the Conglomerates median (#264 of 565)

No single metric tells the full story. See the NGO:2734 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sala Business Description

Other Exchanges 2734:Japan
Address Sala Tower, 1-55 Ekimae-odori, Aichi Prefecture, Toyohashi, JPN, 440-8533
Sala Corp is a holding company engaged in the management and operation of subsidiaries. The company operates in Energy and Solutions, Car Life Support, Housing, Engineering and Maintenance, Animal Health Care, and Properties businesses.
56GF Score

Get the complete analysis for NGO:2734

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

円809.00
Price
円645.55
GF Value