JAC Recruitment Co (TSE:2124) ROA %: 19.12% (As of Dec. 2025) — 20% Below Median


TSE:2124 JAC Recruitment Co Ltd TSE:2124
87 GF Score
Price 円852.00
GF Value 円1,040.55
Valuation Modestly Undervalued
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What is JAC Recruitment Co ROA %?

JAC Recruitment Co TSE:2124 -0.58% 87 ROA % is 19.12% as of Dec. 2025, which is 20% below its 10-year median of 23.80. GuruFocus rates TSE:2124 with a GF Score™ of 87/100 and a GF Value™ of 円1,040.55 (Modestly Undervalued). Among 1,096 Business Services companies, JAC Recruitment Co ranks better than 99.18% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. JAC Recruitment Co's annualized Net Income for the quarter that ended in Dec. 2025 was 円5,540 Mil. JAC Recruitment Co's average Total Assets over the quarter that ended in Dec. 2025 was 円28,971 Mil. Therefore, JAC Recruitment Co's annualized ROA % for the quarter that ended in Dec. 2025 was 19.12%.

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

TSE:2124' s ROA % Range Over the Past 10 Years
Min: 9.47   Med: 23.8   Max: 34.11
Current: 34.11

During the past 13 years, JAC Recruitment Co's highest ROA % was 34.11%. The lowest was 9.47%. And the median was 23.80%.

TSE:2124's ROA % is ranked better than
99.18% of 1096 companies
in the Business Services industry
Industry Median: 3.455 vs TSE:2124: 34.11

JAC Recruitment Co  (TSE:2124) 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: Dec. 2025 )
=Net Income/Total Assets
=5540/28970.5
=(Net Income / Revenue)*(Revenue / Total Assets)
=(5540 / 42800)*(42800 / 28970.5)
=Net Margin %*Asset Turnover
=12.94 %*1.4774
=19.12 %

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.


JAC Recruitment Co ROA % Related Terms


JAC Recruitment Co ROA % Historical Data

* Premium members only.

The historical data trend for JAC Recruitment 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.

JAC Recruitment Co ROA % Chart

JAC Recruitment Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 20.67 24.52 26.22 22.66 29.52

JAC Recruitment 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 38.71 31.84 41.17 19.12 41.94

TSE:2124 vs KFY, RHI, TNET: ROA % Comparison

For the Staffing & Employment Services subindustry, JAC Recruitment 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.


JAC Recruitment Co ROA % vs Business Services Industry

For the Business Services industry and Industrials sector, JAC Recruitment Co's ROA % distribution charts can be found below:

* The bar in red indicates where JAC Recruitment Co's ROA % falls into.


TSE:2124
87GF Score
JAC Recruitment Co Ltd TSE:2124
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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JAC Recruitment Co ROA % Calculation

JAC Recruitment Co's annualized ROA % for the fiscal year that ended in Dec. 2025 is calculated as:

ROA %=Net Income (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=8400/( (26013+30895)/ 2 )
=8400/28454
=29.52 %

JAC Recruitment Co's annualized ROA % for the quarter that ended in Dec. 2025 is calculated as:

ROA %=Net Income (Q: Dec. 2025 )/( (Total Assets (Q: Sep. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=5540/( (27046+30895)/ 2 )
=5540/28970.5
=19.12 %

* 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.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 19.12% mean?
JAC Recruitment Co (TSE:2124) has a ROA % of 19.12% 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 JAC Recruitment Co and its competitors. This is 20% below median its historical median of 23.80. Over the past decade, JAC Recruitment Co's ROA % has ranged from 9.47 to 34.11. According to the industry distribution chart, JAC Recruitment Co ranks #9 out of 1096 companies in the Business Services industry, placing it in the top 0.8%.
Is JAC Recruitment Co's ROA % too high?
JAC Recruitment Co's current ROA % of 19.12% is 20% below median its 10-year median of 23.80. Over the past 10 years, this metric has ranged from a low of 9.47 to a high of 34.11. The Business Services industry median ROA % is 3.46. JAC Recruitment Co's value of 19.12% is 453.4% above this industry median. Based on the distribution chart, JAC Recruitment Co ranks #9 out of 1096 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, JAC Recruitment Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JAC Recruitment Co's ROA % compare to KFY and RHI?
According to the Business Services industry distribution chart, JAC Recruitment Co ranks #9 out of 1096 companies for ROA %. This places JAC Recruitment Co in the top 1% of its industry — outperforming the majority of peers. The industry median ROA % is 3.46. JAC Recruitment Co's value of 19.12% is 453.4% above this benchmark. Historically, JAC Recruitment Co's own ROA % has ranged from 9.47 to 34.11 over the past decade. While the company's 10-year median is 23.80 vs. the industry median of 3.46, JAC Recruitment 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 Business Services company?
The median ROA % among Business Services companies is 3.46, based on 1,096 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. JAC Recruitment Co's current ROA % of 19.12% is 453.4% 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 JAC Recruitment Co and its competitors. For the Business Services industry, the median ROA % is 3.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JAC Recruitment Co's current ROA % is 19.12%, which is 20% below median its own 10-year median of 23.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JAC Recruitment Co stock overvalued right now?
Based on GuruFocus' analysis, JAC Recruitment Co (TSE:2124) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,040.55, compared to a current price of 円852.00 — trading 18.1% below its estimated fair value. The current ROA % is 19.12%, which is 20% below median its 10-year median of 23.80 and 453.4% above the Business Services industry median of 3.46. JAC Recruitment Co's overall GF Score™ is 87/100. 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 JAC Recruitment Co (TSE:2124), the current ROA % is 19.12% 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 JAC Recruitment Co (TSE:2124) Overvalued in 2026?

Based on GuruFocus' analysis, JAC Recruitment Co stock appears to be undervalued. The current stock price of 円852.00 is trading 18.1% below its estimated GF Value™ of 円1,040.55. GuruFocus considers JAC Recruitment Co to be Modestly Undervalued.

Key valuation signals for TSE:2124:

  • ROA %: 19.12% (20% below median its 10-year median of 23.80)
  • GF Value™: 円1,040.55 vs. price of 円852.00 (18.1% below fair value)
  • GF Score™: 87/100
  • Industry Position: 453.4% above the Business Services median (#9 of 1096)

No single metric tells the full story. See the TSE:2124 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JAC Recruitment Co Business Description

Address 1-105 Kanda Jimbocho, Chiyoda-ku, 14th Floor Jinbocho Mitsui Building, Tokyo, JPN, 101-0051
JAC Recruitment Co Ltd provide appropriate and attentive consultation services to both companies seeking talent and candidates who wish to change jobs. Its recruitment services include JAC Recruitment, JAC Digital, JAC Executive, JAC International, JAC Career, VantagePoint, JAC Interim Professional Solutions, JAC RPO, and CareerCross.
87GF Score

Get the complete analysis for TSE:2124

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

円852.00
Price
円1,040.55
GF Value