Hard Off CoTSE:2674 -0.81%76 ROA % is 10.76% as of Mar. 2026, which is 86% above its 10-year median of 5.78. GuruFocus rates TSE:2674 with a GF Score™ of 76/100 and a GF Value™ of 円2,361.53 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,130 Retail - Cyclical companies, Hard Off Co ranks better than 81.86% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Hard Off Co's annualizedNet Income for the quarter that ended in Mar. 2026 was 円3,188 Mil.
Hard Off Co's average Total Assets over the quarter that ended in Mar. 2026 was 円29,621 Mil. Therefore, Hard Off Co's annualized ROA % for the quarter that ended in Mar. 2026 was 10.76%.
The historical rank and industry rank for Hard Off Co's ROA % or its related term are showing as below:
TSE:2674'
s ROA % Range Over the Past 10 Years
Min: 2.04 Med: 5.78 Max: 9.55
Current: 8.91
During the past 13 years, Hard Off Co's highest ROA % was 9.55%. The lowest was 2.04%. And the median was 5.78%.
TSE:2674's ROA % is ranked better than 81.86% of 1130
companies
in the Retail - Cyclical industry
Industry Median: 2.725
vs TSE:2674: 8.91
Hard Off Co (TSE:2674) 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 two times the semi-annual (Mar. 2026) net income data. The Revenue data used here is two times the semi-annual (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.
Hard Off Co ROA % Related Terms
Hard Off Co ROA % Historical Data
* Premium members only.
The historical data trend for Hard Off 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 Specialty Retail subindustry, Hard Off 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.
Hard Off Co ROA % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Hard Off Co's ROA % distribution charts can be found below:
* The bar in red indicates where Hard Off 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 two times the semi-annual (Mar. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Hard Off Co (TSE:2674) has a ROA % of 10.76% 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 Hard Off Co and its competitors. This is 86% above median its historical median of 5.78. Over the past decade, Hard Off Co's ROA % has ranged from 2.04 to 9.55. According to the industry distribution chart, Hard Off Co ranks #205 out of 1130 companies in the Retail - Cyclical industry, placing it in the top 18.1%.
Is Hard Off Co's ROA % too high?
Hard Off Co's current ROA % of 10.76% is 86% above median its 10-year median of 5.78. Over the past 10 years, this metric has ranged from a low of 2.04 to a high of 9.55. The Retail - Cyclical industry median ROA % is 2.73. Hard Off Co's value of 10.76% is 294.9% above this industry median. Based on the distribution chart, Hard Off Co ranks #205 out of 1130 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Hard Off Co has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hard Off Co's ROA % compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Hard Off Co ranks #205 out of 1130 companies for ROA %. This places Hard Off Co in the top 18% of its industry — outperforming the majority of peers. The industry median ROA % is 2.73. Hard Off Co's value of 10.76% is 294.9% above this benchmark. Historically, Hard Off Co's own ROA % has ranged from 2.04 to 9.55 over the past decade. While the company's 10-year median is 5.78 vs. the industry median of 2.73, Hard Off 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 Retail - Cyclical company?
The median ROA % among Retail - Cyclical companies is 2.73, based on 1,130 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. Hard Off Co's current ROA % of 10.76% is 294.9% 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 Hard Off Co and its competitors. For the Retail - Cyclical industry, the median ROA % is 2.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hard Off Co's current ROA % is 10.76%, which is 86% above median its own 10-year median of 5.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hard Off Co stock overvalued right now?
Based on GuruFocus' analysis, Hard Off Co (TSE:2674) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,361.53, compared to a current price of 円2,693.00 — trading 14% above its estimated fair value. The current ROA % is 10.76%, which is 86% above median its 10-year median of 5.78 and 294.9% above the Retail - Cyclical industry median of 2.73. Hard Off Co's overall GF Score™ is 76/100 with 7 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 Hard Off Co (TSE:2674), the current ROA % is 10.76% 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 Hard Off Co (TSE:2674) Overvalued in 2026?
Based on GuruFocus' analysis, Hard Off Co stock appears to be overvalued.
The current stock price of 円2,693.00 is trading 14% above its estimated GF Value™ of 円2,361.53.
GuruFocus considers Hard Off Co to be Modestly Overvalued.
Key valuation signals for TSE:2674:
ROA %: 10.76% (86% above median its 10-year median of 5.78)
GF Value™: 円2,361.53 vs. price of 円2,693.00 (14% above fair value)
Industry Position: 294.9% above the Retail - Cyclical median (#205 of 1130)
No single metric tells the full story. See the TSE:2674 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hard Off Corporation Co Ltd is a Japan-based company engaged in the reuse business. Its business activities include the purchase of used and unnecessary items from the customers, carry out repair, maintenance, inspection, and cleaning and sell to the customers. Products offered by the Hard Off Corporation include a personal computer, musical instruments, furniture, clothing for men; women; and children, trading cards, game, plastic model, toy, car supplies, bags and accessories, books, wine, champagne, beer, sake and shochu.
76GF Score
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