AFC HD AMS Life Science Co (TSE:2927) ROA %: 3.24% (As of Feb. 2026) — Near Median


TSE:2927 AFC HD AMS Life Science Co Ltd TSE:2927
70 GF Score
Price 円861.00
GF Value 円997.83
Valuation Modestly Undervalued
! 6 Warning Signs
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What is AFC HD AMS Life Science Co ROA %?

AFC HD AMS Life Science Co TSE:2927 +0.23% 70 ROA % is 3.24% as of Feb. 2026, which is 9% above its 10-year median of 2.97. GuruFocus rates TSE:2927 with a GF Score™ of 70/100 and a GF Value™ of 円997.83 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,993 Consumer Packaged Goods companies, AFC HD AMS Life Science Co ranks worse than 53.09% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. AFC HD AMS Life Science Co's annualized Net Income for the quarter that ended in Feb. 2026 was 円1,602 Mil. AFC HD AMS Life Science Co's average Total Assets over the quarter that ended in Feb. 2026 was 円49,491 Mil. Therefore, AFC HD AMS Life Science Co's annualized ROA % for the quarter that ended in Feb. 2026 was 3.24%.

The historical rank and industry rank for AFC HD AMS Life Science Co's ROA % or its related term are showing as below:

TSE:2927' s ROA % Range Over the Past 10 Years
Min: 2.01   Med: 2.97   Max: 5.51
Current: 2.8

During the past 13 years, AFC HD AMS Life Science Co's highest ROA % was 5.51%. The lowest was 2.01%. And the median was 2.97%.

TSE:2927's ROA % is ranked worse than
53.09% of 1993 companies
in the Consumer Packaged Goods industry
Industry Median: 3.29 vs TSE:2927: 2.80

AFC HD AMS Life Science Co  (TSE:2927) 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: Feb. 2026 )
=Net Income/Total Assets
=1602.05/49490.7585
=(Net Income / Revenue)*(Revenue / Total Assets)
=(1602.05 / 33692.358)*(33692.358 / 49490.7585)
=Net Margin %*Asset Turnover
=4.75 %*0.6808
=3.24 %

Note: The Net Income data used here is two times the semi-annual (Feb. 2026) net income data. The Revenue data used here is two times the semi-annual (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.


AFC HD AMS Life Science Co ROA % Related Terms


AFC HD AMS Life Science Co ROA % Historical Data

* Premium members only.

The historical data trend for AFC HD AMS Life Science 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.

AFC HD AMS Life Science Co ROA % Chart

AFC HD AMS Life Science Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.51 2.01 2.81 2.84 3.03

AFC HD AMS Life Science Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 3.01 2.67 3.72 2.35 3.24

TSE:2927 vs KHC, GIS: ROA % Comparison

For the Packaged Foods subindustry, AFC HD AMS Life Science 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.


AFC HD AMS Life Science Co ROA % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, AFC HD AMS Life Science Co's ROA % distribution charts can be found below:

* The bar in red indicates where AFC HD AMS Life Science Co's ROA % falls into.


TSE:2927
70GF Score
AFC HD AMS Life Science Co Ltd TSE:2927
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AFC HD AMS Life Science Co ROA % Calculation

AFC HD AMS Life Science Co's annualized ROA % for the fiscal year that ended in Aug. 2025 is calculated as:

ROA %=Net Income (A: Aug. 2025 )/( (Total Assets (A: Aug. 2024 )+Total Assets (A: Aug. 2025 ))/ count )
=1448.545/( (47030.684+48726.913)/ 2 )
=1448.545/47878.7985
=3.03 %

AFC HD AMS Life Science Co's annualized ROA % for the quarter that ended in Feb. 2026 is calculated as:

ROA %=Net Income (Q: Feb. 2026 )/( (Total Assets (Q: Aug. 2025 )+Total Assets (Q: Feb. 2026 ))/ count )
=1602.05/( (48726.913+50254.604)/ 2 )
=1602.05/49490.7585
=3.24 %

* 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 (Feb. 2026) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 3.24% mean?
AFC HD AMS Life Science Co (TSE:2927) has a ROA % of 3.24% 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 AFC HD AMS Life Science Co and its competitors. This is near median its historical median of 2.97. Over the past decade, AFC HD AMS Life Science Co's ROA % has ranged from 2.01 to 5.51. According to the industry distribution chart, AFC HD AMS Life Science Co ranks #1058 out of 1993 companies in the Consumer Packaged Goods industry, placing it in the top 53.1%.
Is AFC HD AMS Life Science Co's ROA % too high?
AFC HD AMS Life Science Co's current ROA % of 3.24% is near median its 10-year median of 2.97. Over the past 10 years, this metric has ranged from a low of 2.01 to a high of 5.51. The Consumer Packaged Goods industry median ROA % is 3.29. AFC HD AMS Life Science Co's value of 3.24% is 1.5% below this industry median. Based on the distribution chart, AFC HD AMS Life Science Co ranks #1058 out of 1993 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, AFC HD AMS Life Science Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AFC HD AMS Life Science Co's ROA % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, AFC HD AMS Life Science Co ranks #1058 out of 1993 companies for ROA %. This places AFC HD AMS Life Science Co in the lower half of its industry. The industry median ROA % is 3.29. AFC HD AMS Life Science Co's value of 3.24% is 1.5% below this benchmark. Historically, AFC HD AMS Life Science Co's own ROA % has ranged from 2.01 to 5.51 over the past decade. While the company's 10-year median is 2.97 vs. the industry median of 3.29, AFC HD AMS Life Science Co has consistently been below 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 Consumer Packaged Goods company?
The median ROA % among Consumer Packaged Goods companies is 3.29, based on 1,993 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. AFC HD AMS Life Science Co's current ROA % of 3.24% is 1.5% below 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 AFC HD AMS Life Science Co and its competitors. For the Consumer Packaged Goods industry, the median ROA % is 3.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AFC HD AMS Life Science Co's current ROA % is 3.24%, which is near median its own 10-year median of 2.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AFC HD AMS Life Science Co stock overvalued right now?
Based on GuruFocus' analysis, AFC HD AMS Life Science Co (TSE:2927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円997.83, compared to a current price of 円861.00 — trading 13.7% below its estimated fair value. The current ROA % is 3.24%, which is near median its 10-year median of 2.97 and 1.5% below the Consumer Packaged Goods industry median of 3.29. AFC HD AMS Life Science Co's overall GF Score™ is 70/100 with 6 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 AFC HD AMS Life Science Co (TSE:2927), the current ROA % is 3.24% 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 AFC HD AMS Life Science Co (TSE:2927) Overvalued in 2026?

Based on GuruFocus' analysis, AFC HD AMS Life Science Co stock appears to be undervalued. The current stock price of 円861.00 is trading 13.7% below its estimated GF Value™ of 円997.83. GuruFocus considers AFC HD AMS Life Science Co to be Modestly Undervalued.

Key valuation signals for TSE:2927:

  • ROA %: 3.24% (near median its 10-year median of 2.97)
  • GF Value™: 円997.83 vs. price of 円861.00 (13.7% below fair value)
  • GF Score™: 70/100 with 6 warning signs
  • Industry Position: 1.5% below the Consumer Packaged Goods median (#1058 of 1993)

No single metric tells the full story. See the TSE:2927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AFC HD AMS Life Science Co Business Description

Address 3-6-36, Toyoda, Suruga-ku, Shizuoka Prefecture, Shizuoka, JPN, 422-8027
AFC HD AMS Life Science Co Ltd formerly AMS Life Science Co., Ltd is engaged in manufacturing and selling of health foods and cosmetics in Japan.
70GF Score

Get the complete analysis for TSE:2927

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

円861.00
Price
円997.83
GF Value