Imura (TSE:3955) ROC (Joel Greenblatt) %: 0.00% (As of Jan. 2026)

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TSE:3955 Imura & Co Ltd TSE:3955
57 GF Score
Price 円825.00
GF Value 円1,117.71
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Imura ROC (Joel Greenblatt) %?

Imura TSE:3955 -1.08% 57 ROC (Joel Greenblatt) % is 0.00% as of Jan. 2026. GuruFocus rates TSE:3955 with a GF Score™ of 57/100 and a GF Value™ of 円1,117.71 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 285 Forest Products companies, Imura ranks better than 67.02% 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. Imura's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jan. 2026 was 0.00%.

The historical rank and industry rank for Imura's ROC (Joel Greenblatt) % or its related term are showing as below:

TSE:3955' s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 3.87   Med: 10.42   Max: 16.19
Current: 8.14

During the past 13 years, Imura's highest ROC (Joel Greenblatt) % was 16.19%. The lowest was 3.87%. And the median was 10.42%.

TSE:3955's ROC (Joel Greenblatt) % is ranked better than
67.02% of 285 companies
in the Forest Products industry
Industry Median: 4.67 vs TSE:3955: 8.14

Imura's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was -4.10% per year.


Imura  (TSE:3955) 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.

Joel Greenblatt uses his definition of Return on Capital and Earnings Yield (Joel Greenblatt) % to rank companies.


Imura ROC (Joel Greenblatt) % Related Terms


Imura ROC (Joel Greenblatt) % Historical Data

* Premium members only.

The historical data trend for Imura'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.

Imura ROC (Joel Greenblatt) % Chart

Imura Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
ROC (Joel Greenblatt) %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 16.19 15.57 13.30 10.79 10.34

Imura Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
ROC (Joel Greenblatt) % 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 21.12 28.57 0.00 0.00 6.34

Imura ROC (Joel Greenblatt) % Competitor Comparison

For the Paper & Paper Products subindustry, Imura'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.


Imura ROC (Joel Greenblatt) % vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, Imura's ROC (Joel Greenblatt) % distribution charts can be found below:

* The bar in red indicates where Imura's ROC (Joel Greenblatt) % falls into.


TSE:3955
57GF Score
Imura & Co Ltd TSE:3955
ROC (Joel Greenblatt) % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Imura ROC (Joel Greenblatt) % Calculation

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:

ROC (Joel Greenblatt) %=EBIT/Average of (Net fixed Assets + Net Working Capital)

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.

Working Capital(Q: Oct. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(3433 + 1756 + 649) - (1532 + 0 + 2753)
=1553

Working Capital(Q: Jan. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(3510 + 1706 + 1198) - (2107 + 0 + 2281)
=2026

When net working capital is negative, 0 is used.

So ROC (Joel Greenblatt) % of Imura for the quarter that ended in Jan. 2026 can be restated as:

ROC (Joel Greenblatt) %(Q: Jan. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Oct. 2025  Q: Jan. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=0/( ( (11729 + max(1553, 0)) + (13389 + max(2026, 0)) )/ 2 )
=0/( ( 13282 + 15415 )/ 2 )
=0/14348.5
=0.00 %

Note: The EBIT data used here is four times the quarterly (Jan. 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 0.00% mean?
Imura (TSE:3955) has a ROC (Joel Greenblatt) % of 0.00% as of Jan. 2026. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Imura and its competitors. Over the past decade, Imura's ROC (Joel Greenblatt) % has ranged from 3.87 to 16.19. According to the industry distribution chart, Imura ranks #94 out of 285 companies in the Forest Products industry, placing it in the top 33%.
Is Imura's ROC (Joel Greenblatt) % too high?
Imura's current ROC (Joel Greenblatt) % is 0.00%. Over the past 10 years, this metric has ranged from a low of 3.87 to a high of 16.19. Based on the distribution chart, Imura ranks #94 out of 285 companies in the Forest Products industry, which is above the industry midpoint. Overall, Imura has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Imura's ROC (Joel Greenblatt) % compare to competitors?
According to the Forest Products industry distribution chart, Imura ranks #94 out of 285 companies for ROC (Joel Greenblatt) %. This puts Imura in the upper half of its industry. The industry median ROC (Joel Greenblatt) % is 4.67. Historically, Imura's own ROC (Joel Greenblatt) % has ranged from 3.87 to 16.19 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 ROC (Joel Greenblatt) % for a Forest Products company?
The median ROC (Joel Greenblatt) % among Forest Products companies is 4.67, based on 285 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. 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 Imura and its competitors. For the Forest Products industry, the median ROC (Joel Greenblatt) % is 4.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Imura's current ROC (Joel Greenblatt) % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Imura stock overvalued right now?
Based on GuruFocus' analysis, Imura (TSE:3955) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,117.71, compared to a current price of 円825.00 — trading 26.2% below its estimated fair value. The current ROC (Joel Greenblatt) % is 0.00%. Imura's overall GF Score™ is 57/100 with 1 warning sign 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 Imura (TSE:3955), the current ROC (Joel Greenblatt) % is 0.00% as of Jan. 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 Imura (TSE:3955) Overvalued in 2026?

Based on GuruFocus' analysis, Imura stock appears to be undervalued. The current stock price of 円825.00 is trading 26.2% below its estimated GF Value™ of 円1,117.71. GuruFocus considers Imura to be Modestly Undervalued.

Key valuation signals for TSE:3955:

  • ROC (Joel Greenblatt) %: 0.00%
  • GF Value™: 円1,117.71 vs. price of 円825.00 (26.2% below fair value)
  • GF Score™: 57/100 with 1 warning sign

No single metric tells the full story. See the TSE:3955 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Imura Business Description

Address 2-1-13 Uchi-Honcho, Tyuuou-Ku, Osaka, JPN
Imura & Co Ltd is a Japan-based company engages in the production of paper and paper products such as bags, envelopes, and stationery. It provides envelope manufacturing and non-woven material production of print, direct mail, and information processing services.
57GF Score

Get the complete analysis for TSE:3955

ROC (Joel Greenblatt) % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円825.00
Price
円1,117.71
GF Value