Studio Alice Co (TSE:2305) ROC %: 0.24% (As of Feb. 2026)


TSE:2305 Studio Alice Co Ltd TSE:2305
65 GF Score
Price 円1,823.00
GF Value 円1,864.19
Valuation Fairly Valued
! 4 Warning Signs
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What is Studio Alice Co ROC %?

Studio Alice Co TSE:2305 +1.50% 65 ROC % is 0.24% as of Feb. 2026. GuruFocus rates TSE:2305 with a GF Score™ of 65/100 and a GF Value™ of 円1,864.19 (Fairly Valued). The stock has 4 warning signs investors should review.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Studio Alice Co's annualized return on capital (ROC %) for the quarter that ended in Feb. 2026 was 0.24%.

As of today (2026-06-29), Studio Alice Co's WACC % is 2.36%. Studio Alice Co's ROC % is 5.69% (calculated using TTM income statement data). Studio Alice Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Studio Alice Co  (TSE:2305) ROC % Explanation

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, Studio Alice Co's WACC % is 2.36%. Studio Alice Co's ROC % is 5.69% (calculated using TTM income statement data). Studio Alice Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Be Aware

Like ROE % and ROA %, ROC % is calculated with only 12 months of 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.


Studio Alice Co ROC % Related Terms


Studio Alice Co ROC % Historical Data

* Premium members only.

The historical data trend for Studio Alice Co's ROC % 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.

Studio Alice Co ROC % Chart

Studio Alice Co Annual Data
Trend Dec17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.34 9.69 5.32 7.53 5.95

Studio Alice Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
ROC % 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 5.88 2.87 -8.74 26.36 0.24
TSE:2305
65GF Score
Studio Alice Co Ltd TSE:2305
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Studio Alice Co ROC % Calculation

Studio Alice Co's annualized Return on Capital (ROC %) for the fiscal year that ended in Feb. 2026 is calculated as:

ROC % (A: Feb. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Feb. 2025 ) + Invested Capital (A: Feb. 2026 ))/ count )
=2096.639 * ( 1 - 38.18% )/( (22949.162 + 20592.71)/ 2 )
=1296.1422298/21770.936
=5.95 %

where

Invested Capital(A: Feb. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=41223.773 - 812.943 - ( 19517.254 - max(0, 5853.997 - 23315.665+19517.254))
=22949.162

Invested Capital(A: Feb. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=38392.801 - 623.674 - ( 18300.191 - max(0, 4811.242 - 21987.659+18300.191))
=20592.71

Studio Alice Co's annualized Return on Capital (ROC %) for the quarter that ended in Feb. 2026 is calculated as:

ROC % (Q: Feb. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Nov. 2025 ) + Invested Capital (Q: Feb. 2026 ))/ count )
=1195.564 * ( 1 - 95.57% )/( (23265.421 + 20592.71)/ 2 )
=52.9634852/21929.0655
=0.24 %

where

Invested Capital(Q: Nov. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=40910.81 - 685.714 - ( 17327.572 - max(0, 7078.61 - 24038.285+17327.572))
=23265.421

Invested Capital(Q: Feb. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=38392.801 - 623.674 - ( 18300.191 - max(0, 4811.242 - 21987.659+18300.191))
=20592.71

Note: The Operating Income data used here is four times the quarterly (Feb. 2026) data. The tax rate is limited to between 0% and 100%.

* 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.

Frequently Asked Questions Learn more about ROC % →
What does a ROC % of 0.24% mean?
Studio Alice Co (TSE:2305) has a ROC % of 0.24% as of Feb. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Studio Alice Co and its competitors.
Is Studio Alice Co's ROC % too high?
Studio Alice Co's current ROC % is 0.24%. The Personal Services industry median ROC % is 3.69. Studio Alice Co's value of 0.24% is 93.5% below this industry median. Overall, Studio Alice Co has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Studio Alice Co's ROC % compare to ROL and SCI?
Studio Alice Co's ROC % of 0.24% can be compared against companies in the Personal Services industry. The industry median ROC % is 3.69. Studio Alice Co's value of 0.24% is 93.5% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROC % for a Personal Services company?
The median ROC % among Personal Services companies is 3.69, based on 98 companies in the industry. Companies in the top quartile (top 25%) have a ROC % significantly above this median, while those in the bottom quartile fall well below. However, ROC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Studio Alice Co's current ROC % of 0.24% is 93.5% 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 % mean?
A high ROC % can signal that a stock is expensive relative to its fundamentals. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Studio Alice Co and its competitors. For the Personal Services industry, the median ROC % is 3.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Studio Alice Co's current ROC % is 0.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Studio Alice Co stock overvalued right now?
Based on GuruFocus' analysis, Studio Alice Co (TSE:2305) is currently considered Fairly Valued. The stock's GF Value™ is 円1,864.19, compared to a current price of 円1,823.00 — trading 2.2% below its estimated fair value. The current ROC % is 0.24% and 93.5% below the Personal Services industry median of 3.69. Studio Alice Co's overall GF Score™ is 65/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC % calculated?
ROC % is calculated from a company's financial statements. For Studio Alice Co (TSE:2305), the current ROC % is 0.24% 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 Studio Alice Co (TSE:2305) Overvalued in 2026?

Based on GuruFocus' analysis, Studio Alice Co stock appears to be undervalued. The current stock price of 円1,823.00 is trading 2.2% below its estimated GF Value™ of 円1,864.19. GuruFocus considers Studio Alice Co to be Fairly Valued.

Key valuation signals for TSE:2305:

  • ROC %: 0.24%
  • GF Value™: 円1,864.19 vs. price of 円1,823.00 (2.2% below fair value)
  • GF Score™: 65/100 with 4 warning signs
  • Industry Position: 93.5% below the Personal Services median

No single metric tells the full story. See the TSE:2305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Studio Alice Co Business Description

Address 1-8-17 Umeda, Kita-ku, Osaka, JPN, 530-0001
Studio Alice Co Ltd is a Japan-based company, engages in the photography business. The company offers shooting, production, and processing of studio photos and the production and printing of displays. It also provides production and sales of dresses and clothes for photo shooting. It offers maternity photo, shrine visit, one hundred days celebration, peach's festival, half birthday, birthday photo, admission, graduation, 1/2 adult ceremony, thirteen celebration, adult ceremony, bridal, and family picture shooting services.
65GF Score

Get the complete analysis for TSE:2305

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

円1,823.00
Price
円1,864.19
GF Value