Two stone & Sons (TSE:7352) ROCE %: 19.95% (As of Feb. 2026)


TSE:7352 Two stone & Sons Inc TSE:7352
75 GF Score
Price 円450.00
GF Value 円1,423.46
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Two stone & Sons ROCE %?

Two stone & Sons TSE:7352 -8.16% 75 ROCE % is 19.95% as of Feb. 2026. GuruFocus rates TSE:7352 with a GF Score™ of 75/100 and a GF Value™ of 円1,423.46 (Significantly Undervalued). The stock has 4 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. Two stone & Sons's annualized ROCE % for the quarter that ended in Feb. 2026 was 19.95%.

Two stone & Sons  (TSE:7352) 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.

Two stone & Sons ROCE % Related Terms

Two stone & Sons ROCE % Historical Data

* Premium members only.

The historical data trend for Two stone & Sons'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.

Two stone & Sons ROCE % Chart

Two stone & Sons Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
ROCE %
Get a 7-Day Free Trial 18.20 21.03 15.12 13.89 16.49

Two stone & Sons Semi-Annual Data
Aug18 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 6.10 21.74 35.73 0.72 19.95
TSE:7352
75GF Score
Two stone & Sons Inc TSE:7352
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Two stone & Sons ROCE % Calculation

Two stone & Sons's annualized ROCE % for the fiscal year that ended in Aug. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Aug. 2025 )  (A: Aug. 2024 )(A: Aug. 2025 )
=845.183/( ( (7101.897 - 2866.114) + (9947.87 - 3931.461) )/ 2 )
=845.183/( (4235.783+6016.409)/ 2 )
=845.183/5126.096
=16.49 %

Two stone & Sons'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: Aug. 2025 )(Q: Feb. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Feb. 2026 )  (Q: Aug. 2025 )(Q: Feb. 2026 )
=1235.606/( ( (9947.87 - 3931.461) + (10740.776 - 4369.976) )/ 2 )
=1235.606/( ( 6016.409 + 6370.8 )/ 2 )
=1235.606/6193.6045
=19.95 %

(1) Note: The EBIT data used here is two times the semi-annual (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 19.95% mean?
Two stone & Sons (TSE:7352) has a ROCE % of 19.95% as of Feb. 2026.
Is Two stone & Sons' ROCE % too high?
Two stone & Sons' current ROCE % is 19.95%. The Business Services industry median ROCE % is 8.93. Two stone & Sons' value of 19.95% is 123.4% above this industry median. Overall, Two stone & Sons has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' ROCE % compare to CTAS and CPRT?
Two stone & Sons' ROCE % of 19.95% can be compared against companies in the Business Services industry. The industry median ROCE % is 8.93. Two stone & Sons' value of 19.95% is 123.4% 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 Business Services company?
The median ROCE % among Business Services companies is 8.93, based on 1,070 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. Two stone & Sons's current ROCE % of 19.95% is 123.4% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Business Services industry, the median ROCE % is 8.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Two stone & Sons's current ROCE % is 19.95%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,423.46, compared to a current price of 円450.00 — trading 68.4% below its estimated fair value. The current ROCE % is 19.95% and 123.4% above the Business Services industry median of 8.93. Two stone & Sons' overall GF Score™ is 75/100 with 4 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 Two stone & Sons (TSE:7352), the current ROCE % is 19.95% 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 Two stone & Sons (TSE:7352) Overvalued in 2026?

Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued. The current stock price of 円450.00 is trading 68.4% below its estimated GF Value™ of 円1,423.46. GuruFocus considers Two stone & Sons to be Significantly Undervalued.

Key valuation signals for TSE:7352:

  • ROCE %: 19.95%
  • GF Value™: 円1,423.46 vs. price of 円450.00 (68.4% below fair value)
  • GF Score™: 75/100 with 4 warning signs
  • Industry Position: 123.4% above the Business Services median

No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Two stone & Sons Business Description

Address 2-22-3 Shibuya, Shibuya East Exit Building 6F, Shibuya-ku, Tokyo, JPN, 150-0002
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
75GF Score

Get the complete analysis for TSE:7352

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

円450.00
Price
円1,423.46
GF Value