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PAL Group Holdings CoTSE:2726 +1.82%88 ROA % is 8.93% as of Feb. 2026, which is 34% above its 10-year median of 6.64. GuruFocus rates TSE:2726 with a GF Score™ of 88/100 and a GF Value™ of 円1,647.96 (Modestly Undervalued). Among 1,136 Retail - Cyclical companies, PAL Group Holdings Co ranks better than 86.27% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. PAL Group Holdings Co's annualizedNet Income for the quarter that ended in Feb. 2026 was 円14,856 Mil.
PAL Group Holdings Co's average Total Assets over the quarter that ended in Feb. 2026 was 円166,446 Mil. Therefore, PAL Group Holdings Co's annualized ROA % for the quarter that ended in Feb. 2026 was 8.93%.
The historical rank and industry rank for PAL Group Holdings Co's ROA % or its related term are showing as below:
TSE:2726'
s ROA % Range Over the Past 10 Years
Min: 0.27 Med: 6.64 Max: 11.34
Current: 10.95
During the past 13 years, PAL Group Holdings Co's highest ROA % was 11.34%. The lowest was 0.27%. And the median was 6.64%.
TSE:2726's ROA % is ranked better than 86.27% of 1136
companies
in the Retail - Cyclical industry
Industry Median: 2.73
vs TSE:2726: 10.95
PAL Group Holdings Co (TSE:2726) 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 (Feb. 2026) net income data. The Revenue data used here is four times the quarterly (Feb. 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.
* 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 Apparel Retail subindustry, PAL Group Holdings 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.
PAL Group Holdings Co ROA % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, PAL Group Holdings Co's ROA % distribution charts can be found below:
* The bar in red indicates where PAL Group Holdings 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 (Feb. 2026) net income data.
ROA % is displayed in the 30-year financial page.
PAL Group Holdings Co (TSE:2726) has a ROA % of 8.93% as of Feb. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on PAL Group Holdings Co and its competitors. This is 34% above median its historical median of 6.64. Over the past decade, PAL Group Holdings Co's ROA % has ranged from 0.27 to 11.34. According to the industry distribution chart, PAL Group Holdings Co ranks #156 out of 1136 companies in the Retail - Cyclical industry, placing it in the top 13.7%.
Is PAL Group Holdings Co's ROA % too high?
PAL Group Holdings Co's current ROA % of 8.93% is 34% above median its 10-year median of 6.64. Over the past 10 years, this metric has ranged from a low of 0.27 to a high of 11.34. The Retail - Cyclical industry median ROA % is 2.73. PAL Group Holdings Co's value of 8.93% is 227.1% above this industry median. Based on the distribution chart, PAL Group Holdings Co ranks #156 out of 1136 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, PAL Group Holdings Co has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PAL Group Holdings Co's ROA % compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, PAL Group Holdings Co ranks #156 out of 1136 companies for ROA %. This places PAL Group Holdings Co in the top 14% of its industry — outperforming the majority of peers. The industry median ROA % is 2.73. PAL Group Holdings Co's value of 8.93% is 227.1% above this benchmark. Historically, PAL Group Holdings Co's own ROA % has ranged from 0.27 to 11.34 over the past decade. While the company's 10-year median is 6.64 vs. the industry median of 2.73, PAL Group Holdings 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 1,136 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. PAL Group Holdings Co's current ROA % of 8.93% is 227.1% 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 PAL Group Holdings 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. PAL Group Holdings Co's current ROA % is 8.93%, which is 34% above median its own 10-year median of 6.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PAL Group Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, PAL Group Holdings Co (TSE:2726) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,647.96, compared to a current price of 円1,397.00 — trading 15.2% below its estimated fair value. The current ROA % is 8.93%, which is 34% above median its 10-year median of 6.64 and 227.1% above the Retail - Cyclical industry median of 2.73. PAL Group Holdings Co's overall GF Score™ is 88/100. 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 PAL Group Holdings Co (TSE:2726), the current ROA % is 8.93% as of Feb. 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 PAL Group Holdings Co (TSE:2726) Overvalued in 2026?
Based on GuruFocus' analysis, PAL Group Holdings Co stock appears to be undervalued.
The current stock price of 円1,397.00 is trading 15.2% below its estimated GF Value™ of 円1,647.96.
GuruFocus considers PAL Group Holdings Co to be Modestly Undervalued.
Key valuation signals for TSE:2726:
ROA %: 8.93% (34% above median its 10-year median of 6.64)
GF Value™: 円1,647.96 vs. price of 円1,397.00 (15.2% below fair value)
Industry Position: 227.1% above the Retail - Cyclical median (#156 of 1136)
No single metric tells the full story. See the TSE:2726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PAL Group Holdings Co Ltd is a holding company with subsidiaries that are manufacturers and retailers of women's clothing, men's clothing, and miscellaneous goods. The company's stores operate under dozens of brands, including Asoko, Beardsley, Capricieux Lemage, Chez toi, Ciaopanic, Colle, Discoat, Daily Russet, Dou Dou, CPCM, Lattice, Kastane, Mystic, 3 Coins, Who's Who, Goocy, Live Tart, Prose Verse, Loungedress, Omekashi, and Recette. PAL Group's brands have stores located in Japan and offer on-line ordering.
88GF Score
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