PAL Group Holdings Co (TSE:2726) ROCE %: 21.54% (As of Feb. 2026)

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TSE:2726 PAL Group Holdings Co Ltd TSE:2726
88 GF Score
Price 円1,397.00
GF Value 円1,647.96
Valuation Modestly Undervalued
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What is PAL Group Holdings Co ROCE %?

PAL Group Holdings Co TSE:2726 +1.82% 88 ROCE % is 21.54% as of Feb. 2026. GuruFocus rates TSE:2726 with a GF Score™ of 88/100 and a GF Value™ of 円1,647.96 (Modestly Undervalued).

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. PAL Group Holdings Co's annualized ROCE % for the quarter that ended in Feb. 2026 was 21.54%.

PAL Group Holdings Co  (TSE:2726) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

PAL Group Holdings Co ROCE % Related Terms

PAL Group Holdings Co ROCE % Historical Data

* Premium members only.

The historical data trend for PAL Group Holdings Co's ROCE % 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.

PAL Group Holdings Co ROCE % Chart

PAL Group Holdings Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.89 24.19 24.25 22.63 26.65

PAL Group Holdings Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
ROCE % 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 33.01 25.88 29.96 21.54 30.28
TSE:2726
88GF Score
PAL Group Holdings Co Ltd TSE:2726
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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PAL Group Holdings Co ROCE % Calculation

PAL Group Holdings Co's annualized ROCE % for the fiscal year that ended in Feb. 2026 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Feb. 2026 )  (A: Feb. 2025 )(A: Feb. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Feb. 2026 )  (A: Feb. 2025 )(A: Feb. 2026 )
=27065/( ( (147929 - 50586) + (164496 - 58762) )/ 2 )
=27065/( (97343+105734)/ 2 )
=27065/101538.5
=26.65 %

PAL Group Holdings Co's ROCE % of for the quarter that ended in Feb. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=22380/( ( (168395 - 66360) + (164496 - 58762) )/ 2 )
=22380/( ( 102035 + 105734 )/ 2 )
=22380/103884.5
=21.54 %

(1) Note: The EBIT data used here is four times the quarterly (Feb. 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.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 21.54% mean?
PAL Group Holdings Co (TSE:2726) has a ROCE % of 21.54% as of Feb. 2026.
Is PAL Group Holdings Co's ROCE % too high?
PAL Group Holdings Co's current ROCE % is 21.54%. The Retail - Cyclical industry median ROCE % is 7.66. PAL Group Holdings Co's value of 21.54% is 181.2% above this industry median. Overall, PAL Group Holdings Co has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PAL Group Holdings Co's ROCE % compare to TJX and ROST?
PAL Group Holdings Co's ROCE % of 21.54% can be compared against companies in the Retail - Cyclical industry. The industry median ROCE % is 7.66. PAL Group Holdings Co's value of 21.54% is 181.2% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROCE % for a Retail - Cyclical company?
The median ROCE % among Retail - Cyclical companies is 7.66, based on 1,119 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. PAL Group Holdings Co's current ROCE % of 21.54% is 181.2% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Retail - Cyclical industry, the median ROCE % is 7.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PAL Group Holdings Co's current ROCE % is 21.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PAL Group Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, PAL Group Holdings Co (TSE:2726) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,647.96, compared to a current price of 円1,397.00 — trading 15.2% below its estimated fair value. The current ROCE % is 21.54% and 181.2% above the Retail - Cyclical industry median of 7.66. PAL Group Holdings Co's overall GF Score™ is 88/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For PAL Group Holdings Co (TSE:2726), the current ROCE % is 21.54% 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 PAL Group Holdings Co (TSE:2726) Overvalued in 2026?

Based on GuruFocus' analysis, PAL Group Holdings Co stock appears to be undervalued. The current stock price of 円1,397.00 is trading 15.2% below its estimated GF Value™ of 円1,647.96. GuruFocus considers PAL Group Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:2726:

  • ROCE %: 21.54%
  • GF Value™: 円1,647.96 vs. price of 円1,397.00 (15.2% below fair value)
  • GF Score™: 88/100
  • Industry Position: 181.2% above the Retail - Cyclical median

No single metric tells the full story. See the TSE:2726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

PAL Group Holdings Co Business Description

Address 3-6-1, Doshumachi, 10th floor, Keihanshin Midosuji Building, Chuo-ku, Osaka, JPN, 541-0041
PAL Group Holdings Co Ltd is a holding company with subsidiaries that are manufacturers and retailers of women's clothing, men's clothing, and miscellaneous goods. The company's stores operate under dozens of brands, including Asoko, Beardsley, Capricieux Lemage, Chez toi, Ciaopanic, Colle, Discoat, Daily Russet, Dou Dou, CPCM, Lattice, Kastane, Mystic, 3 Coins, Who's Who, Goocy, Live Tart, Prose Verse, Loungedress, Omekashi, and Recette. PAL Group's brands have stores located in Japan and offer on-line ordering.
88GF Score

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

円1,397.00
Price
円1,647.96
GF Value