Cosmo Bio Co (TSE:3386) ROA %: 1.42% (As of Dec. 2025) — 55% Below Median


TSE:3386 Cosmo Bio Co Ltd TSE:3386
73 GF Score
Price 円1,262.00
GF Value 円1,246.90
Valuation Fairly Valued
! 4 Warning Signs
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What is Cosmo Bio Co ROA %?

Cosmo Bio Co TSE:3386 -0.55% 73 ROA % is 1.42% as of Dec. 2025, which is 55% below its 10-year median of 3.18. GuruFocus rates TSE:3386 with a GF Score™ of 73/100 and a GF Value™ of 円1,246.90 (Fairly Valued). The stock has 4 warning signs investors should review. Among 214 Medical Diagnostics & Research companies, Cosmo Bio Co ranks better than 65.42% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Cosmo Bio Co's annualized Net Income for the quarter that ended in Dec. 2025 was 円174 Mil. Cosmo Bio Co's average Total Assets over the quarter that ended in Dec. 2025 was 円12,226 Mil. Therefore, Cosmo Bio Co's annualized ROA % for the quarter that ended in Dec. 2025 was 1.42%.

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

TSE:3386' s ROA % Range Over the Past 10 Years
Min: 2.32   Med: 3.18   Max: 7.48
Current: 2.79

During the past 13 years, Cosmo Bio Co's highest ROA % was 7.48%. The lowest was 2.32%. And the median was 3.18%.

TSE:3386's ROA % is ranked better than
65.42% of 214 companies
in the Medical Diagnostics & Research industry
Industry Median: -2.11 vs TSE:3386: 2.79

Cosmo Bio Co  (TSE:3386) 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
=174/12226
=(Net Income / Revenue)*(Revenue / Total Assets)
=(174 / 10728)*(10728 / 12226)
=Net Margin %*Asset Turnover
=1.62 %*0.8775
=1.42 %

Note: The Net Income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (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.


Cosmo Bio Co ROA % Related Terms


Cosmo Bio Co ROA % Historical Data

* Premium members only.

The historical data trend for Cosmo Bio 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.

Cosmo Bio Co ROA % Chart

Cosmo Bio 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 7.48 5.07 4.17 2.32 2.76

Cosmo Bio Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 1.49 4.56 0.07 4.25 1.42

TSE:3386 vs TMO, DHR, IDXX: ROA % Comparison

For the Diagnostics & Research subindustry, Cosmo Bio 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.


Cosmo Bio Co ROA % vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Cosmo Bio Co's ROA % distribution charts can be found below:

* The bar in red indicates where Cosmo Bio Co's ROA % falls into.


TSE:3386
73GF Score
Cosmo Bio Co Ltd TSE:3386
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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Cosmo Bio Co ROA % Calculation

Cosmo Bio 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 )
=337/( (11723+12662)/ 2 )
=337/12192.5
=2.76 %

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

ROA %=Net Income (Q: Dec. 2025 )/( (Total Assets (Q: Jun. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=174/( (11790+12662)/ 2 )
=174/12226
=1.42 %

* 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 (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 1.42% mean?
Cosmo Bio Co (TSE:3386) has a ROA % of 1.42% 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 Cosmo Bio Co and its competitors. This is 55% below median its historical median of 3.18. Over the past decade, Cosmo Bio Co's ROA % has ranged from 2.32 to 7.48. According to the industry distribution chart, Cosmo Bio Co ranks #74 out of 214 companies in the Medical Diagnostics & Research industry, placing it in the top 34.6%.
Is Cosmo Bio Co's ROA % too high?
Cosmo Bio Co's current ROA % of 1.42% is 55% below median its 10-year median of 3.18. Over the past 10 years, this metric has ranged from a low of 2.32 to a high of 7.48. Based on the distribution chart, Cosmo Bio Co ranks #74 out of 214 companies in the Medical Diagnostics & Research industry, which is above the industry midpoint. Overall, Cosmo Bio Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Bio Co's ROA % compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Cosmo Bio Co ranks #74 out of 214 companies for ROA %. This puts Cosmo Bio Co in the upper half of its industry. Historically, Cosmo Bio Co's own ROA % has ranged from 2.32 to 7.48 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 Medical Diagnostics & Research company?
A good ROA % depends on the Medical Diagnostics & Research industry context. 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 Cosmo Bio Co and its competitors. Cosmo Bio Co's current ROA % is 1.42%, which is 55% below median its own 10-year median of 3.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Bio Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Bio Co (TSE:3386) is currently considered Fairly Valued. The stock's GF Value™ is 円1,246.90, compared to a current price of 円1,262.00 — trading 1.2% above its estimated fair value. The current ROA % is 1.42%, which is 55% below median its 10-year median of 3.18. Cosmo Bio Co's overall GF Score™ is 73/100 with 4 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 Cosmo Bio Co (TSE:3386), the current ROA % is 1.42% 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 Cosmo Bio Co (TSE:3386) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Bio Co stock appears to be overvalued. The current stock price of 円1,262.00 is trading 1.2% above its estimated GF Value™ of 円1,246.90. GuruFocus considers Cosmo Bio Co to be Fairly Valued.

Key valuation signals for TSE:3386:

  • ROA %: 1.42% (55% below median its 10-year median of 3.18)
  • GF Value™: 円1,246.90 vs. price of 円1,262.00 (1.2% above fair value)
  • GF Score™: 73/100 with 4 warning signs

No single metric tells the full story. See the TSE:3386 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmo Bio Co Business Description

Address 2-20, Toyo-Ekimae Building, Toyo 2-Chome, Koto-ku, Tokyo, JPN, 135-0016
Cosmo Bio Co Ltd is a diagnostic and research company based in Japan. The business of the company includes the purchase of reagents, instruments, and clinical test drugs for research in life science and domestic sales.
73GF Score

Get the complete analysis for TSE:3386

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

円1,262.00
Price
円1,246.90
GF Value