Treasure Factory Co (TSE:3093) ROCE %: 30.97% (As of Feb. 2026)

What is Treasure Factory Co ROCE %?

Treasure Factory Co TSE:3093 +2.53% 92 ROCE % is 30.97% as of Feb. 2026. GuruFocus rates TSE:3093 with a GF Score™ of 92/100 and a GF Value™ of 円2,161.33 (Fairly Valued). The stock has 3 warning signs investors should review.

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. Treasure Factory Co's annualized ROCE % for the quarter that ended in Feb. 2026 was 30.97%.

Treasure Factory Co (TSE:3093) 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.

Treasure Factory Co ROCE % Related Terms

Treasure Factory Co ROCE % Historical Data

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The historical data trend for Treasure Factory 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.

Treasure Factory Co ROCE % Chart

Treasure Factory Co Annual Data

Trend

Feb17

Feb18

Feb19

Feb20

Feb21

Feb22

Feb23

Feb24

Feb25

Feb26

ROCE %

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12.47

30.36

32.67

32.71

32.77

Treasure Factory Co Quarterly Data
	May21	Aug21	Nov21	Feb22	May22	Aug22	Nov22	Feb23	May23	Aug23	Nov23	Feb24	May24	Aug24	Nov24	Feb25	May25	Aug25	Nov25	Feb26
ROCE %	Get a 7-Day Free Trial															29.89	46.21	13.15	44.25	30.97

92GF Score

Treasure Factory Co Ltd TSE:3093

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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Treasure Factory Co ROCE % Calculation

Treasure Factory 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 )
	=	4709	/	( ( (20830 - 7826)	+	(25479 - 9745) )	/ 2 )
	=	4709	/	( (13004	+	15734)	/ 2 )
	=	4709	/	14369
	=	32.77 %

Treasure Factory 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 )
	=	4740	/	( ( (24582 - 9706)	+	(25479 - 9745) )	/ 2 )
	=	4740	/	( ( 14876	+	15734 )	/ 2 )
	=	4740	/	15305
	=	30.97 %

(1) Note: The EBIT data used here is four times the quarterly (Feb. 2026) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 30.97% mean?

Treasure Factory Co (TSE:3093) has a ROCE % of 30.97% as of Feb. 2026.

Is Treasure Factory Co's ROCE % too high?

Treasure Factory Co's current ROCE % is 30.97%. The Retail - Cyclical industry median ROCE % is 7.59. Treasure Factory Co's value of 30.97% is 308.3% above this industry median. Overall, Treasure Factory Co has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does Treasure Factory Co's ROCE % compare to CASY and WSM?

Treasure Factory Co's ROCE % of 30.97% can be compared against companies in the Retail - Cyclical industry. The industry median ROCE % is 7.59. Treasure Factory Co's value of 30.97% is 308.3% 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 7.59, based on 1,112 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. Treasure Factory Co's current ROCE % of 30.97% is 308.3% 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 7.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Treasure Factory Co's current ROCE % is 30.97%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Treasure Factory Co stock overvalued right now?

Based on GuruFocus' analysis, Treasure Factory Co (TSE:3093) is currently considered Fairly Valued. The stock's GF Value™ is 円2,161.33, compared to a current price of 円2,063.00 — trading 4.5% below its estimated fair value. The current ROCE % is 30.97% and 308.3% above the Retail - Cyclical industry median of 7.59. Treasure Factory Co's overall GF Score™ is 92/100 with 3 warning signs to review. 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 Treasure Factory Co (TSE:3093), the current ROCE % is 30.97% 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 Treasure Factory Co (TSE:3093) Overvalued in 2026?

Based on GuruFocus' analysis, Treasure Factory Co stock appears to be undervalued. The current stock price of 円2,063.00 is trading 4.5% below its estimated GF Value™ of 円2,161.33. GuruFocus considers Treasure Factory Co to be Fairly Valued.

Key valuation signals for TSE:3093:

ROCE %: 30.97%
GF Value™: 円2,161.33 vs. price of 円2,063.00 (4.5% below fair value)
GF Score™: 92/100 with 3 warning signs
Industry Position: 308.3% above the Retail - Cyclical median

No single metric tells the full story. See the TSE:3093 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Treasure Factory Co Business Description

Industry Consumer Cyclical Retail - Cyclical

Comparable Companies TSE:8281 TSE:2751 TSE:4931 TSE:3660 TSE:9278 TSE:9441 TSE:2674 TSE:9270 TSE:3333 TSE:3159 TSX:ATD XJAM:ASBH CASY WSM ULTA DKS SHSE:601888 TSCO BBY ADX:ADNOCDIST

Address 4-14-1 Sotokanda, Akihabara UDX Building, 20th Floor, Chiyoda-ku, Tokyo, JPN, 101-0021

Website https://www.treasurefactory.co.jp

Treasure Factory Co Ltd is a Japan-based company. It is mainly engaged in the sale and purchase of reuse items through its stores and online. The company is also engaged in the bag and accessory rental business under the brand name Cariru and operates a treasure factory moving service. It sells used merchandise in Tokyo, Saitama, Kanagawa, and Chiba.

92GF Score

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円2,063.00

Price

円2,161.33

GF Value

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