Kura Sushi Asia CoROCO:2754 +2.19%85 ROA % is 1.87% as of Dec. 2025, which is 58% below its 10-year median of 4.44. GuruFocus rates ROCO:2754 with a GF Score™ of 85/100 and a GF Value™ of NT$117.69 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 362 Restaurants companies, Kura Sushi Asia Co ranks worse than 50.83% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Kura Sushi Asia Co's annualizedNet Income for the quarter that ended in Dec. 2025 was NT$95 Mil.
Kura Sushi Asia Co's average Total Assets over the quarter that ended in Dec. 2025 was NT$5,088 Mil. Therefore, Kura Sushi Asia Co's annualized ROA % for the quarter that ended in Dec. 2025 was 1.87%.
The historical rank and industry rank for Kura Sushi Asia Co's ROA % or its related term are showing as below:
ROCO:2754'
s ROA % Range Over the Past 10 Years
Min: 0.63 Med: 4.44 Max: 16.75
Current: 2.15
During the past 10 years, Kura Sushi Asia Co's highest ROA % was 16.75%. The lowest was 0.63%. And the median was 4.44%.
ROCO:2754's ROA % is ranked worse than 50.83% of 362
companies
in the Restaurants industry
Industry Median: 2.235
vs ROCO:2754: 2.15
Kura Sushi Asia Co (ROCO:2754) 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 banks 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:
Note:
The Net Income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 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.
Kura Sushi Asia Co ROA % Related Terms
Kura Sushi Asia Co ROA % Historical Data
* Premium members only.
The historical data trend for Kura Sushi Asia 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.
For the Restaurants subindustry, Kura Sushi Asia 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.
Kura Sushi Asia Co ROA % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kura Sushi Asia Co's ROA % distribution charts can be found below:
* The bar in red indicates where Kura Sushi Asia Co's ROA % falls into.
* 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 (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
Kura Sushi Asia Co (ROCO:2754) has a ROA % of 1.87% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Kura Sushi Asia Co and its competitors. This is 58% below median its historical median of 4.44. Over the past decade, Kura Sushi Asia Co's ROA % has ranged from 0.63 to 16.75. According to the industry distribution chart, Kura Sushi Asia Co ranks #184 out of 362 companies in the Restaurants industry, placing it in the top 50.8%.
Is Kura Sushi Asia Co's ROA % too high?
Kura Sushi Asia Co's current ROA % of 1.87% is 58% below median its 10-year median of 4.44. Over the past 10 years, this metric has ranged from a low of 0.63 to a high of 16.75. The Restaurants industry median ROA % is 2.24. Kura Sushi Asia Co's value of 1.87% is 16.3% below this industry median. Based on the distribution chart, Kura Sushi Asia Co ranks #184 out of 362 companies in the Restaurants industry, which is below the industry midpoint. Overall, Kura Sushi Asia Co has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi Asia Co's ROA % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi Asia Co ranks #184 out of 362 companies for ROA %. This places Kura Sushi Asia Co in the lower half of its industry. The industry median ROA % is 2.24. Kura Sushi Asia Co's value of 1.87% is 16.3% below this benchmark. Historically, Kura Sushi Asia Co's own ROA % has ranged from 0.63 to 16.75 over the past decade. While the company's 10-year median is 4.44 vs. the industry median of 2.24, Kura Sushi Asia 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 ROA % for a Restaurants company?
The median ROA % among Restaurants companies is 2.24, based on 362 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. Kura Sushi Asia Co's current ROA % of 1.87% is 16.3% 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 Kura Sushi Asia Co and its competitors. For the Restaurants industry, the median ROA % is 2.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi Asia Co's current ROA % is 1.87%, which is 58% below median its own 10-year median of 4.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi Asia Co stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi Asia Co (ROCO:2754) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$117.69, compared to a current price of NT$69.90 — trading 40.6% below its estimated fair value. The current ROA % is 1.87%, which is 58% below median its 10-year median of 4.44 and 16.3% below the Restaurants industry median of 2.24. Kura Sushi Asia Co's overall GF Score™ is 85/100 with 4 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 Kura Sushi Asia Co (ROCO:2754), the current ROA % is 1.87% 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 Kura Sushi Asia Co (ROCO:2754) Overvalued in 2026?
Based on GuruFocus' analysis, Kura Sushi Asia Co stock appears to be undervalued.
The current stock price of NT$69.90 is trading 40.6% below its estimated GF Value™ of NT$117.69.
GuruFocus considers Kura Sushi Asia Co to be Significantly Undervalued.
Key valuation signals for ROCO:2754:
ROA %: 1.87% (58% below median its 10-year median of 4.44)
GF Value™: NT$117.69 vs. price of NT$69.90 (40.6% below fair value)
Industry Position: 16.3% below the Restaurants median (#184 of 362)
No single metric tells the full story. See the ROCO:2754 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kura Sushi Asia Co Ltd is a Taiwan-based company engaged in the operation of restaurants. The dishes offered in these restaurants include Sushi, Warship, Hand Roll, Roll, Side Meal, Dessert, and Drinks. The group mainly operates in two regions: Taiwan and China. The majority of its revenue is generated from its operations in Taiwan.
85GF Score
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