ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Artner Co's annualizedNet Income for the quarter that ended in Jan. 2026 was 円0 Mil.
Artner Co's average Total Assets over the quarter that ended in Jan. 2026 was 円8,127 Mil. Therefore, Artner Co's annualized ROA % for the quarter that ended in Jan. 2026 was 0.00%.
The historical rank and industry rank for Artner Co's ROA % or its related term are showing as below:
TSE:2163'
s ROA % Range Over the Past 10 Years
Min: 10.7 Med: 17 Max: 19.69
Current: 10.7
During the past 13 years, Artner Co's highest ROA % was 19.69%. The lowest was 10.70%. And the median was 17.00%.
TSE:2163's ROA % is ranked better than 93.7% of 1095
companies
in the Business Services industry
Industry Median: 3.41
vs TSE:2163: 10.70
Artner Co (TSE:2163) 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 (Jan. 2026) net income data. The Revenue data used here is four times the quarterly (Jan. 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.
Artner Co ROA % Related Terms
Artner Co ROA % Historical Data
* Premium members only.
The historical data trend for Artner 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 Staffing & Employment Services subindustry, Artner 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.
Artner Co ROA % vs Business Services Industry
For the Business Services industry and Industrials sector, Artner Co's ROA % distribution charts can be found below:
* The bar in red indicates where Artner 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 (Jan. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Artner Co (TSE:2163) has a ROA % of 0.00% as of Jan. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Artner Co and its competitors. Over the past decade, Artner Co's ROA % has ranged from 10.70 to 19.69. According to the industry distribution chart, Artner Co ranks #69 out of 1095 companies in the Business Services industry, placing it in the top 6.3%.
Is Artner Co's ROA % too high?
Artner Co's current ROA % is 0.00%. Over the past 10 years, this metric has ranged from a low of 10.70 to a high of 19.69. Based on the distribution chart, Artner Co ranks #69 out of 1095 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, Artner Co has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Artner Co's ROA % compare to KFY and RHI?
According to the Business Services industry distribution chart, Artner Co ranks #69 out of 1095 companies for ROA %. This places Artner Co in the top 6% of its industry — outperforming the majority of peers. The industry median ROA % is 3.41. Historically, Artner Co's own ROA % has ranged from 10.70 to 19.69 over the past decade. 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 3.41, based on 1,095 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. 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 Artner Co and its competitors. For the Business Services industry, the median ROA % is 3.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Artner Co's current ROA % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artner Co stock overvalued right now?
Based on GuruFocus' analysis, Artner Co (TSE:2163) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,248.31, compared to a current price of 円2,025.00 — trading 9.9% below its estimated fair value. The current ROA % is 0.00%. Artner Co's overall GF Score™ is 84/100 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 Artner Co (TSE:2163), the current ROA % is 0.00% as of Jan. 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 Artner Co (TSE:2163) Overvalued in 2026?
Based on GuruFocus' analysis, Artner Co stock appears to be undervalued.
The current stock price of 円2,025.00 is trading 9.9% below its estimated GF Value™ of 円2,248.31.
GuruFocus considers Artner Co to be Modestly Undervalued.
Key valuation signals for TSE:2163:
ROA %: 0.00%
GF Value™: 円2,248.31 vs. price of 円2,025.00 (9.9% below fair value)
No single metric tells the full story. See the TSE:2163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Artner Co Ltd provides technical outsourcing services. It is engaged in the engineer dispatch business, which involves providing specialized skills through design engineers in areas such as software (development of software to be incorporated into IoT devices and application software for network systems), electricity and electronics (design of circuit boards, which are the heart of devices and equipment, and reliability assessment), and machinery (design of mechanisms that make machines work using 2D CAD and 3D CAD), thereby supporting the design and development departments of client companies. Additionally, the company also takes part in contract and outsourcing business, accepting design and development work from client companies.
84GF Score
Get the complete analysis for TSE:2163
ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:2163 has been successfully added to your 
