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Three F CoTSE:7544 74 ROA % is 4.73% as of Feb. 2026, which is 506% above its 10-year median of 0.78. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.93 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 313 Retail - Defensive companies, Three F Co ranks better than 75.4% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Three F Co's annualizedNet Income for the quarter that ended in Feb. 2026 was 円266 Mil.
Three F Co's average Total Assets over the quarter that ended in Feb. 2026 was 円5,622 Mil. Therefore, Three F Co's annualized ROA % for the quarter that ended in Feb. 2026 was 4.73%.
The historical rank and industry rank for Three F Co's ROA % or its related term are showing as below:
TSE:7544'
s ROA % Range Over the Past 10 Years
Min: -5.73 Med: 0.78 Max: 7.03
Current: 7.01
During the past 13 years, Three F Co's highest ROA % was 7.03%. The lowest was -5.73%. And the median was 0.78%.
TSE:7544's ROA % is ranked better than 75.4% of 313
companies
in the Retail - Defensive industry
Industry Median: 3.55
vs TSE:7544: 7.01
Three F Co (TSE:7544) 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 (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.
Three F Co ROA % Related Terms
Three F Co ROA % Historical Data
* Premium members only.
The historical data trend for Three F 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 Grocery Stores subindustry, Three F 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.
Three F Co ROA % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's ROA % distribution charts can be found below:
* The bar in red indicates where Three F 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 (Feb. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Three F Co (TSE:7544) has a ROA % of 4.73% 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 Three F Co and its competitors. This is 506% above median its historical median of 0.78. According to the industry distribution chart, Three F Co ranks #77 out of 313 companies in the Retail - Defensive industry, placing it in the top 24.6%.
Is Three F Co's ROA % too high?
Three F Co's current ROA % of 4.73% is 506% above median its 10-year median of 0.78. The Retail - Defensive industry median ROA % is 3.55. Three F Co's value of 4.73% is 33.2% above this industry median. Based on the distribution chart, Three F Co ranks #77 out of 313 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's ROA % compare to KR?
According to the Retail - Defensive industry distribution chart, Three F Co ranks #77 out of 313 companies for ROA %. This places Three F Co in the top 25% of its industry — outperforming the majority of peers. The industry median ROA % is 3.55. Three F Co's value of 4.73% is 33.2% above this benchmark. While the company's 10-year median is 0.78 vs. the industry median of 3.55, Three F 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 - Defensive company?
The median ROA % among Retail - Defensive companies is 3.55, based on 313 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. Three F Co's current ROA % of 4.73% is 33.2% 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 Three F Co and its competitors. For the Retail - Defensive industry, the median ROA % is 3.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current ROA % is 4.73%, which is 506% above median its own 10-year median of 0.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.93, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current ROA % is 4.73%, which is 506% above median its 10-year median of 0.78 and 33.2% above the Retail - Defensive industry median of 3.55. Three F Co's overall GF Score™ is 74/100 with 1 warning sign 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 Three F Co (TSE:7544), the current ROA % is 4.73% 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 Three F Co (TSE:7544) Overvalued in 2026?
Based on GuruFocus' analysis, Three F Co stock appears to be overvalued.
The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.93.
GuruFocus considers Three F Co to be Modestly Overvalued.
Key valuation signals for TSE:7544:
ROA %: 4.73% (506% above median its 10-year median of 0.78)
GF Value™: 円478.93 vs. price of 円560.00 (16.9% above fair value)
Industry Position: 33.2% above the Retail - Defensive median (#77 of 313)
No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score
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