bBreak Systems CoTSE:3986 +3.97%83 ROA % is 3.61% as of Dec. 2025, which is 48% below its 10-year median of 6.88. GuruFocus rates TSE:3986 with a GF Score™ of 83/100 and a GF Value™ of 円483.32 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 2,881 Software companies, bBreak Systems Co ranks better than 60.6% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. bBreak Systems Co's annualizedNet Income for the quarter that ended in Dec. 2025 was 円84 Mil.
bBreak Systems Co's average Total Assets over the quarter that ended in Dec. 2025 was 円2,319 Mil. Therefore, bBreak Systems Co's annualized ROA % for the quarter that ended in Dec. 2025 was 3.61%.
The historical rank and industry rank for bBreak Systems Co's ROA % or its related term are showing as below:
TSE:3986'
s ROA % Range Over the Past 10 Years
Min: 3.91 Med: 6.88 Max: 13.92
Current: 3.91
During the past 11 years, bBreak Systems Co's highest ROA % was 13.92%. The lowest was 3.91%. And the median was 6.88%.
TSE:3986's ROA % is ranked better than 60.6% of 2881
companies
in the Software industry
Industry Median: 1.65
vs TSE:3986: 3.91
bBreak Systems Co (TSE:3986) 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 (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.
bBreak Systems Co ROA % Related Terms
bBreak Systems Co ROA % Historical Data
* Premium members only.
The historical data trend for bBreak Systems 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 Software - Application subindustry, bBreak Systems 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.
bBreak Systems Co ROA % vs Software Industry
For the Software industry and Technology sector, bBreak Systems Co's ROA % distribution charts can be found below:
* The bar in red indicates where bBreak Systems 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 (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
bBreak Systems Co (TSE:3986) has a ROA % of 3.61% 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 bBreak Systems Co and its competitors. This is 48% below median its historical median of 6.88. Over the past decade, bBreak Systems Co's ROA % has ranged from 3.91 to 13.92. According to the industry distribution chart, bBreak Systems Co ranks #1135 out of 2881 companies in the Software industry, placing it in the top 39.4%.
Is bBreak Systems Co's ROA % too high?
bBreak Systems Co's current ROA % of 3.61% is 48% below median its 10-year median of 6.88. Over the past 10 years, this metric has ranged from a low of 3.91 to a high of 13.92. The Software industry median ROA % is 1.65. bBreak Systems Co's value of 3.61% is 118.8% above this industry median. Based on the distribution chart, bBreak Systems Co ranks #1135 out of 2881 companies in the Software industry, which is above the industry midpoint. Overall, bBreak Systems Co has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does bBreak Systems Co's ROA % compare to UBER and SHOP?
According to the Software industry distribution chart, bBreak Systems Co ranks #1135 out of 2881 companies for ROA %. This puts bBreak Systems Co in the upper half of its industry. The industry median ROA % is 1.65. bBreak Systems Co's value of 3.61% is 118.8% above this benchmark. Historically, bBreak Systems Co's own ROA % has ranged from 3.91 to 13.92 over the past decade. While the company's 10-year median is 6.88 vs. the industry median of 1.65, bBreak Systems 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 Software company?
The median ROA % among Software companies is 1.65, based on 2,881 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. bBreak Systems Co's current ROA % of 3.61% is 118.8% 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 bBreak Systems Co and its competitors. For the Software industry, the median ROA % is 1.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. bBreak Systems Co's current ROA % is 3.61%, which is 48% below median its own 10-year median of 6.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is bBreak Systems Co stock overvalued right now?
Based on GuruFocus' analysis, bBreak Systems Co (TSE:3986) is currently considered Modestly Overvalued. The stock's GF Value™ is 円483.32, compared to a current price of 円550.00 — trading 13.8% above its estimated fair value. The current ROA % is 3.61%, which is 48% below median its 10-year median of 6.88 and 118.8% above the Software industry median of 1.65. bBreak Systems Co's overall GF Score™ is 83/100 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 bBreak Systems Co (TSE:3986), the current ROA % is 3.61% 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 bBreak Systems Co (TSE:3986) Overvalued in 2026?
Based on GuruFocus' analysis, bBreak Systems Co stock appears to be overvalued.
The current stock price of 円550.00 is trading 13.8% above its estimated GF Value™ of 円483.32.
GuruFocus considers bBreak Systems Co to be Modestly Overvalued.
Key valuation signals for TSE:3986:
ROA %: 3.61% (48% below median its 10-year median of 6.88)
GF Value™: 円483.32 vs. price of 円550.00 (13.8% above fair value)
Industry Position: 118.8% above the Software median (#1135 of 2881)
No single metric tells the full story. See the TSE:3986 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
bBreak Systems Co Ltd develops and sells packaged software, Cloud EPR for corporate management. It is engaged in providing enterprise resource planning package software, MA-EYES, and system integration. The Company's business segments are package business, which is centered on providing its own ERP via cloud computing, and the business that provides services to clients.
83GF Score
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