ELM CoSAU:7203 -0.22%94 ROA % is 22.04% as of Mar. 2026, which is 42% above its 10-year median of 15.50. GuruFocus rates SAU:7203 with a GF Score™ of 94/100 and a GF Value™ of ﷼1,445.40 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 2,883 Software companies, ELM Co ranks better than 95.59% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. ELM Co's annualizedNet Income for the quarter that ended in Mar. 2026 was ﷼2,626 Mil.
ELM Co's average Total Assets over the quarter that ended in Mar. 2026 was ﷼11,913 Mil. Therefore, ELM Co's annualized ROA % for the quarter that ended in Mar. 2026 was 22.04%.
The historical rank and industry rank for ELM Co's ROA % or its related term are showing as below:
SAU:7203'
s ROA % Range Over the Past 10 Years
Min: 8.97 Med: 15.5 Max: 20.7
Current: 20.53
During the past 10 years, ELM Co's highest ROA % was 20.70%. The lowest was 8.97%. And the median was 15.50%.
SAU:7203's ROA % is ranked better than 95.59% of 2883
companies
in the Software industry
Industry Median: 1.65
vs SAU:7203: 20.53
ELM Co (SAU:7203) 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 (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.
ELM Co ROA % Related Terms
ELM Co ROA % Historical Data
* Premium members only.
The historical data trend for ELM 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 Information Technology Services subindustry, ELM 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.
ELM Co ROA % vs Software Industry
For the Software industry and Technology sector, ELM Co's ROA % distribution charts can be found below:
* The bar in red indicates where ELM 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 (Mar. 2026) net income data.
ROA % is displayed in the 30-year financial page.
ELM Co (SAU:7203) has a ROA % of 22.04% 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 ELM Co and its competitors. This is 42% above median its historical median of 15.50. Over the past decade, ELM Co's ROA % has ranged from 8.97 to 20.70. According to the industry distribution chart, ELM Co ranks #127 out of 2883 companies in the Software industry, placing it in the top 4.4%.
Is ELM Co's ROA % too high?
ELM Co's current ROA % of 22.04% is 42% above median its 10-year median of 15.50. Over the past 10 years, this metric has ranged from a low of 8.97 to a high of 20.70. The Software industry median ROA % is 1.65. ELM Co's value of 22.04% is 1235.8% above this industry median. Based on the distribution chart, ELM Co ranks #127 out of 2883 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, ELM Co has a GF Score™ of 94/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ELM Co's ROA % compare to IBM and ACN?
According to the Software industry distribution chart, ELM Co ranks #127 out of 2883 companies for ROA %. This places ELM Co in the top 4% of its industry — outperforming the majority of peers. The industry median ROA % is 1.65. ELM Co's value of 22.04% is 1235.8% above this benchmark. Historically, ELM Co's own ROA % has ranged from 8.97 to 20.70 over the past decade. While the company's 10-year median is 15.50 vs. the industry median of 1.65, ELM 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 Software company?
The median ROA % among Software companies is 1.65, based on 2,883 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. ELM Co's current ROA % of 22.04% is 1235.8% 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 ELM Co and its competitors. For the Software industry, the median ROA % is 1.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELM Co's current ROA % is 22.04%, which is 42% above median its own 10-year median of 15.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELM Co stock overvalued right now?
Based on GuruFocus' analysis, ELM Co (SAU:7203) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼1,445.40, compared to a current price of ﷼685.50 — trading 52.6% below its estimated fair value. The current ROA % is 22.04%, which is 42% above median its 10-year median of 15.50 and 1235.8% above the Software industry median of 1.65. ELM Co's overall GF Score™ is 94/100 with 2 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 ELM Co (SAU:7203), the current ROA % is 22.04% 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 ELM Co (SAU:7203) Overvalued in 2026?
Based on GuruFocus' analysis, ELM Co stock appears to be undervalued.
The current stock price of ﷼685.50 is trading 52.6% below its estimated GF Value™ of ﷼1,445.40.
GuruFocus considers ELM Co to be Significantly Undervalued.
Key valuation signals for SAU:7203:
ROA %: 22.04% (42% above median its 10-year median of 15.50)
GF Value™: ﷼1,445.40 vs. price of ﷼685.50 (52.6% below fair value)
Industry Position: 1235.8% above the Software median (#127 of 2883)
No single metric tells the full story. See the SAU:7203 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ELM Co mainly offers ready-made and customized digital solutions across different areas. Its ready-made solutions serve a broad segment of customers, who can subscribe to different packages of their choosing to meet their needs and satisfy business requirements. The services offered by the group include consulting, digital products, technical solutions, and business outsourcing, among others. The group's reportable segments are: Digital business, Business process outsourcing, and Professional services. Maximum revenue is generated from the Digital business, which includes ready-to-use solutions in the form of technical services, portals, electronic applications, and related support work, developed by the group to solve an existing problem or fill an existing service gap for its clients.
94GF Score
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