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Ai HoldingsTSE:3076 +1.55%90 ROC (Joel Greenblatt) % is 25.06% as of Dec. 2025, which is 58% below its 10-year median of 60.02. GuruFocus rates TSE:3076 with a GF Score™ of 90/100 and a GF Value™ of 円3,607.01 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 562 Conglomerates companies, Ai Holdings ranks better than 74.38% 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. Ai Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 25.06%.
The historical rank and industry rank for Ai Holdings's ROC (Joel Greenblatt) % or its related term are showing as below:
TSE:3076'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 34.5 Med: 60.02 Max: 94.25
Current: 34.5
During the past 13 years, Ai Holdings's highest ROC (Joel Greenblatt) % was 94.25%. The lowest was 34.50%. And the median was 60.02%.
TSE:3076's ROC (Joel Greenblatt) % is ranked better than 74.38% of 562
companies
in the Conglomerates industry
Industry Median: 14.71
vs TSE:3076: 34.50
Ai Holdings's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 9.20% per year.
Ai Holdings (TSE:3076) ROC (Joel Greenblatt) % Explanation
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.
Ai Holdings ROC (Joel Greenblatt) % Historical Data
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The historical data trend for Ai 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:3076 vs MMM, HON: ROC (Joel Greenblatt) % Comparison
For the Conglomerates subindustry, Ai 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.
Ai Holdings ROC (Joel Greenblatt) % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Ai Holdings's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Ai 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 four times the quarterly (Dec. 2025) 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 25.06% mean?
Ai Holdings (TSE:3076) has a ROC (Joel Greenblatt) % of 25.06% as of Dec. 2025. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Ai Holdings and its competitors. This is 58% below median its historical median of 60.02. Over the past decade, Ai Holdings' ROC (Joel Greenblatt) % has ranged from 34.50 to 94.25. According to the industry distribution chart, Ai Holdings ranks #144 out of 562 companies in the Conglomerates industry, placing it in the top 25.6%.
Is Ai Holdings' ROC (Joel Greenblatt) % too high?
Ai Holdings' current ROC (Joel Greenblatt) % of 25.06% is 58% below median its 10-year median of 60.02. Over the past 10 years, this metric has ranged from a low of 34.50 to a high of 94.25. The Conglomerates industry median ROC (Joel Greenblatt) % is 14.71. Ai Holdings' value of 25.06% is 70.4% above this industry median. Based on the distribution chart, Ai Holdings ranks #144 out of 562 companies in the Conglomerates industry, which is above the industry midpoint. Overall, Ai Holdings has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ai Holdings' ROC (Joel Greenblatt) % compare to MMM and HON?
According to the Conglomerates industry distribution chart, Ai Holdings ranks #144 out of 562 companies for ROC (Joel Greenblatt) %. This puts Ai Holdings in the upper half of its industry. The industry median ROC (Joel Greenblatt) % is 14.71. Ai Holdings' value of 25.06% is 70.4% above this benchmark. Historically, Ai Holdings' own ROC (Joel Greenblatt) % has ranged from 34.50 to 94.25 over the past decade. While the company's 10-year median is 60.02 vs. the industry median of 14.71, Ai Holdings 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 ROC (Joel Greenblatt) % for a Conglomerates company?
The median ROC (Joel Greenblatt) % among Conglomerates companies is 14.71, based on 562 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. Ai Holdings's current ROC (Joel Greenblatt) % of 25.06% is 70.4% 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 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 Ai Holdings and its competitors. For the Conglomerates industry, the median ROC (Joel Greenblatt) % is 14.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ai Holdings's current ROC (Joel Greenblatt) % is 25.06%, which is 58% below median its own 10-year median of 60.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ai Holdings stock overvalued right now?
Based on GuruFocus' analysis, Ai Holdings (TSE:3076) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,607.01, compared to a current price of 円2,950.00 — trading 18.2% below its estimated fair value. The current ROC (Joel Greenblatt) % is 25.06%, which is 58% below median its 10-year median of 60.02 and 70.4% above the Conglomerates industry median of 14.71. Ai Holdings' overall GF Score™ is 90/100 with 6 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 Ai Holdings (TSE:3076), the current ROC (Joel Greenblatt) % is 25.06% 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 Ai Holdings (TSE:3076) Overvalued in 2026?
Based on GuruFocus' analysis, Ai Holdings stock appears to be undervalued.
The current stock price of 円2,950.00 is trading 18.2% below its estimated GF Value™ of 円3,607.01.
GuruFocus considers Ai Holdings to be Modestly Undervalued.
Key valuation signals for TSE:3076:
ROC (Joel Greenblatt) %: 25.06% (58% below median its 10-year median of 60.02)
GF Value™: 円3,607.01 vs. price of 円2,950.00 (18.2% below fair value)
Industry Position: 70.4% above the Conglomerates median (#144 of 562)
No single metric tells the full story. See the TSE:3076 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ai Holdings Corp is mainly engaged in information equipment and security equipment businesses. The company has several business segments: security equipment, card equipment, maintenance service, information equipment, measuring device and environmental testing equipment, design, leasing, and installment. The security equipment sector offers surveillance cameras and recorders, as well as services. The card equipment segment offers card-issuing system equipment. The information equipment segment's main products are cutting machines and scanners. The measurement equipment segment offers environmental test equipment that accomodates a wide range of data such as voltage, temperature, humidity, and pulse. The design segment is mainly focused on the earthquake-resistant structural design.
90GF Score
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