Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
JFLA HoldingsTSE:3069 -1.86%56 ROC (Joel Greenblatt) % is 7.64% as of Mar. 2026, which is 112% above its 10-year median of 3.60. GuruFocus rates TSE:3069 with a GF Score™ of 56/100 and a GF Value™ of 円152.58 (Fairly Valued). The stock has 4 warning signs investors should review. Among 363 Restaurants companies, JFLA Holdings ranks worse than 54.55% on this metric.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits). He defines ROC (Joel Greenblatt) % as EBIT divided by the total of Property, Plant and Equipment and net working capital. JFLA Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 7.64%.
The historical rank and industry rank for JFLA Holdings's ROC (Joel Greenblatt) % or its related term are showing as below:
TSE:3069'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: -14.83 Med: 3.6 Max: 17.71
Current: 6.99
During the past 13 years, JFLA Holdings's highest ROC (Joel Greenblatt) % was 17.71%. The lowest was -14.83%. And the median was 3.60%.
TSE:3069's ROC (Joel Greenblatt) % is ranked worse than 54.55% of 363
companies
in the Restaurants industry
Industry Median: 8.67
vs TSE:3069: 6.99
JFLA Holdings's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 0.00% per year.
The way Joel Greenblatt defines Return on Capital is a more accurate measure of how efficiently the company generates returns onthe capital actually invested in the business. EBIT is used instead of net income because the tax and interest payment may be affected by factors other than the core business operation. Intangible assets are not included in the calculation because they don't need to be replaced.
JFLA Holdings ROC (Joel Greenblatt) % Related Terms
JFLA Holdings ROC (Joel Greenblatt) % Historical Data
* Premium members only.
The historical data trend for JFLA Holdings's ROC (Joel Greenblatt) % 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.
TSE:3069 vs MCD, SBUX, YUM: ROC (Joel Greenblatt) % Comparison
For the Restaurants subindustry, JFLA Holdings's ROC (Joel Greenblatt) %, along with its competitors' market caps and ROC (Joel Greenblatt) % 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.
JFLA Holdings ROC (Joel Greenblatt) % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, JFLA Holdings's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where JFLA Holdings's ROC (Joel Greenblatt) % falls into.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits) . He defines Return on Capital as follows:
EBIT stands for Earnings Before Interest and Taxes.
Fixed Assets are also known as non-current assets. They include the Property, Plant and Equipment that the firm needs in its operation.
GuruFocus calculates net working capital as: (Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Deferred Revenue + Other Current Liabilities). We're trying to account for OPERATING assets and liabilities (part of daily business) when calculating working capital. Cash and marketable securities are considered NON-OPERATING assets and are not included in calculation. We will also back out all interest bearing debt, short term debt and the portion of long term debt that is due in the current period from the current liabilities. This debt will be considered when computing cost of capital and it would be inappropriate to count it twice.
Note:
The EBIT data used here is two times the semi-annual (Mar. 2026) EBIT 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.
What does a ROC (Joel Greenblatt) % of 7.64% mean?
JFLA Holdings (TSE:3069) has a ROC (Joel Greenblatt) % of 7.64% as of Mar. 2026. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on JFLA Holdings and its competitors. This is 112% above median its historical median of 3.60. According to the industry distribution chart, JFLA Holdings ranks #198 out of 363 companies in the Restaurants industry, placing it in the top 54.5%.
Is JFLA Holdings' ROC (Joel Greenblatt) % too high?
JFLA Holdings' current ROC (Joel Greenblatt) % of 7.64% is 112% above median its 10-year median of 3.60. The Restaurants industry median ROC (Joel Greenblatt) % is 8.67. JFLA Holdings' value of 7.64% is 11.9% below this industry median. Based on the distribution chart, JFLA Holdings ranks #198 out of 363 companies in the Restaurants industry, which is below the industry midpoint. Overall, JFLA Holdings has a GF Score™ of 56/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JFLA Holdings' ROC (Joel Greenblatt) % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, JFLA Holdings ranks #198 out of 363 companies for ROC (Joel Greenblatt) %. This places JFLA Holdings in the lower half of its industry. The industry median ROC (Joel Greenblatt) % is 8.67. JFLA Holdings' value of 7.64% is 11.9% below this benchmark. While the company's 10-year median is 3.60 vs. the industry median of 8.67, JFLA Holdings 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 ROC (Joel Greenblatt) % for a Restaurants company?
The median ROC (Joel Greenblatt) % among Restaurants companies is 8.67, based on 363 companies in the industry. Companies in the top quartile (top 25%) have a ROC (Joel Greenblatt) % significantly above this median, while those in the bottom quartile fall well below. However, ROC (Joel Greenblatt) % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JFLA Holdings's current ROC (Joel Greenblatt) % of 7.64% is 11.9% 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 ROC (Joel Greenblatt) % mean?
A high ROC (Joel Greenblatt) % can signal that a stock is expensive relative to its fundamentals. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on JFLA Holdings and its competitors. For the Restaurants industry, the median ROC (Joel Greenblatt) % is 8.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JFLA Holdings's current ROC (Joel Greenblatt) % is 7.64%, which is 112% above median its own 10-year median of 3.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JFLA Holdings stock overvalued right now?
Based on GuruFocus' analysis, JFLA Holdings (TSE:3069) is currently considered Fairly Valued. The stock's GF Value™ is 円152.58, compared to a current price of 円158.00 — trading 3.6% above its estimated fair value. The current ROC (Joel Greenblatt) % is 7.64%, which is 112% above median its 10-year median of 3.60 and 11.9% below the Restaurants industry median of 8.67. JFLA Holdings' overall GF Score™ is 56/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC (Joel Greenblatt) % calculated?
ROC (Joel Greenblatt) % is calculated from a company's financial statements. For JFLA Holdings (TSE:3069), the current ROC (Joel Greenblatt) % is 7.64% as of Mar. 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 JFLA Holdings (TSE:3069) Overvalued in 2026?
Based on GuruFocus' analysis, JFLA Holdings stock appears to be overvalued.
The current stock price of 円158.00 is trading 3.6% above its estimated GF Value™ of 円152.58.
GuruFocus considers JFLA Holdings to be Fairly Valued.
Key valuation signals for TSE:3069:
ROC (Joel Greenblatt) %: 7.64% (112% above median its 10-year median of 3.60)
GF Value™: 円152.58 vs. price of 円158.00 (3.6% above fair value)
Industry Position: 11.9% below the Restaurants median (#198 of 363)
No single metric tells the full story. See the TSE:3069 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
JFLA Holdings Inc operates as a restaurant service provider. The business of the company include operation of eating out franchise and operation of restaurant, production of foods, calf, livestock feed, and dairy products, import and export of food and beverages, manufacture and sale of soft drinks, and wine import and sales. The company has three reportable segments: Consolidated Financial Services; Distribution Business; and Sales Business.
56GF Score
Get the complete analysis for TSE:3069
ROC (Joel Greenblatt) % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3069 has been successfully added to your 
