Three F Co (TSE:7544) ROCE %: 23.50% (As of Feb. 2026)

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TSE:7544 Three F Co Ltd TSE:7544
74 GF Score
Price 円560.00
GF Value 円478.88
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Three F Co ROCE %?

Three F Co TSE:7544 74 ROCE % is 23.50% as of Feb. 2026. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.88 (Modestly Overvalued). 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. Three F Co's annualized ROCE % for the quarter that ended in Feb. 2026 was 23.50%.

Three F Co  (TSE:7544) 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.

Three F Co ROCE % Related Terms

Three F Co ROCE % Historical Data

* Premium members only.

The historical data trend for Three F 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.

Three F Co ROCE % Chart

Three F 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 5.66 3.94 22.83 23.28 30.38

Three F Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 21.88 28.11 19.18 38.11 23.50
TSE:7544
74GF Score
Three F Co Ltd TSE:7544
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Three F Co ROCE % Calculation

Three F 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 )
=1421/( ( (5113 - 642) + (5758 - 874) )/ 2 )
=1421/( (4471+4884)/ 2 )
=1421/4677.5
=30.38 %

Three F 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: 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 )
=1114/( ( (5485 - 888) + (5758 - 874) )/ 2 )
=1114/( ( 4597 + 4884 )/ 2 )
=1114/4740.5
=23.50 %

(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 23.50% mean?
Three F Co (TSE:7544) has a ROCE % of 23.50% as of Feb. 2026.
Is Three F Co's ROCE % too high?
Three F Co's current ROCE % is 23.50%. The Retail - Defensive industry median ROCE % is 9.40. Three F Co's value of 23.50% is 150% above this industry median. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's ROCE % compare to KR?
Three F Co's ROCE % of 23.50% can be compared against companies in the Retail - Defensive industry. The industry median ROCE % is 9.40. Three F Co's value of 23.50% is 150% 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 - Defensive company?
The median ROCE % among Retail - Defensive companies is 9.40, based on 308 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. Three F Co's current ROCE % of 23.50% is 150% 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 - Defensive industry, the median ROCE % is 9.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current ROCE % is 23.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.88, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current ROCE % is 23.50% and 150% above the Retail - Defensive industry median of 9.40. Three F Co's overall GF Score™ is 74/100 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 Three F Co (TSE:7544), the current ROCE % is 23.50% 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.88. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • ROCE %: 23.50%
  • GF Value™: 円478.88 vs. price of 円560.00 (16.9% above fair value)
  • GF Score™: 74/100 with 1 warning sign
  • Industry Position: 150% above the Retail - Defensive median

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score

Get the complete analysis for TSE:7544

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

円560.00
Price
円478.88
GF Value