CELM (TSE:7367) ROCE %: 14.22% (As of Mar. 2026)


TSE:7367 CELM Inc TSE:7367
79 GF Score
Price 円330.00
GF Value 円542.41
Valuation Significantly Undervalued
! 1 Warning Sign
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What is CELM ROCE %?

CELM TSE:7367 -2.94% 79 ROCE % is 14.22% as of Mar. 2026. GuruFocus rates TSE:7367 with a GF Score™ of 79/100 and a GF Value™ of 円542.41 (Significantly Undervalued). The stock has 1 warning sign 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. CELM's annualized ROCE % for the quarter that ended in Mar. 2026 was 14.22%.

CELM  (TSE:7367) 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.

CELM ROCE % Related Terms

CELM ROCE % Historical Data

* Premium members only.

The historical data trend for CELM'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.

CELM ROCE % Chart

CELM Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROCE %
Get a 7-Day Free Trial 21.03 19.24 30.80 23.51 20.61

CELM Semi-Annual Data
Mar19 Mar20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
ROCE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 34.48 33.55 25.40 27.01 14.22
TSE:7367
79GF Score
CELM Inc TSE:7367
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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CELM ROCE % Calculation

CELM's annualized ROCE % for the fiscal year that ended in Mar. 2026 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=1080.056/( ( (7283.484 - 1948.287) + (7056.967 - 1913.268) )/ 2 )
=1080.056/( (5335.197+5143.699)/ 2 )
=1080.056/5239.448
=20.61 %

CELM's ROCE % of for the quarter that ended in Mar. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Mar. 2026 )  (Q: Sep. 2025 )(Q: Mar. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Mar. 2026 )  (Q: Sep. 2025 )(Q: Mar. 2026 )
=736.028/( ( (7293.829 - 2084.539) + (7056.967 - 1913.268) )/ 2 )
=736.028/( ( 5209.29 + 5143.699 )/ 2 )
=736.028/5176.4945
=14.22 %

(1) Note: The EBIT data used here is two times the semi-annual (Mar. 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 14.22% mean?
CELM (TSE:7367) has a ROCE % of 14.22% as of Mar. 2026.
Is CELM's ROCE % too high?
CELM's current ROCE % is 14.22%. The Business Services industry median ROCE % is 8.88. CELM's value of 14.22% is 60.1% above this industry median. Overall, CELM has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's ROCE % compare to KFY and RHI?
CELM's ROCE % of 14.22% can be compared against companies in the Business Services industry. The industry median ROCE % is 8.88. CELM's value of 14.22% is 60.1% 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 8.88, 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. CELM's current ROCE % of 14.22% is 60.1% 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 8.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CELM's current ROCE % is 14.22%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円542.41, compared to a current price of 円330.00 — trading 39.2% below its estimated fair value. The current ROCE % is 14.22% and 60.1% above the Business Services industry median of 8.88. CELM's overall GF Score™ is 79/100 with 1 warning sign 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 CELM (TSE:7367), the current ROCE % is 14.22% as of Mar. 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 CELM (TSE:7367) Overvalued in 2026?

Based on GuruFocus' analysis, CELM stock appears to be undervalued. The current stock price of 円330.00 is trading 39.2% below its estimated GF Value™ of 円542.41. GuruFocus considers CELM to be Significantly Undervalued.

Key valuation signals for TSE:7367:

  • ROCE %: 14.22%
  • GF Value™: 円542.41 vs. price of 円330.00 (39.2% below fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 60.1% above the Business Services median

No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

CELM Business Description

Address 1-19-19 Ebisu, Ebisu Business Tower 7th Floor, Shibuya-ku, Tokyo, JPN, 150-0013
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
79GF Score

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

円330.00
Price
円542.41
GF Value