Life (TSE:8194) ROCE %: 13.03% (As of Feb. 2026)

What is Life ROCE %?

Life TSE:8194 +2.94% 86 ROCE % is 13.03% as of Feb. 2026. GuruFocus rates TSE:8194 with a GF Score™ of 86/100 and a GF Value™ of 円2,268.51 (Modestly Overvalued). The stock has 2 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. Life's annualized ROCE % for the quarter that ended in Feb. 2026 was 13.03%.

Life (TSE:8194) 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.

Life ROCE % Related Terms

Life ROCE % Historical Data

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The historical data trend for Life'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.

Life ROCE % Chart

Life Annual Data

Trend

Feb17

Feb18

Feb19

Feb20

Feb21

Feb22

Feb23

Feb24

Feb25

Feb26

ROCE %

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16.33

12.97

14.54

15.21

13.68

Life 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															18.02	18.34	11.96	11.71	13.03

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Life Corp TSE:8194

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

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Life ROCE % Calculation

Life'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 )
	=	25097	/	( ( (306027 - 129927)	+	(335246 - 144359) )	/ 2 )
	=	25097	/	( (176100	+	190887)	/ 2 )
	=	25097	/	183493.5
	=	13.68 %

Life'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 )
	=	24376	/	( ( (335482 - 152202)	+	(335246 - 144359) )	/ 2 )
	=	24376	/	( ( 183280	+	190887 )	/ 2 )
	=	24376	/	187083.5
	=	13.03 %

(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 13.03% mean?

Life (TSE:8194) has a ROCE % of 13.03% as of Feb. 2026.

Is Life's ROCE % too high?

Life's current ROCE % is 13.03%. The Retail - Defensive industry median ROCE % is 9.20. Life's value of 13.03% is 41.6% above this industry median. Overall, Life has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Life's ROCE % compare to KR?

Life's ROCE % of 13.03% can be compared against companies in the Retail - Defensive industry. The industry median ROCE % is 9.20. Life's value of 13.03% is 41.6% 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 9.20, based on 305 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. Life's current ROCE % of 13.03% is 41.6% 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 9.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life's current ROCE % is 13.03%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Life stock overvalued right now?

Based on GuruFocus' analysis, Life (TSE:8194) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,268.51, compared to a current price of 円2,663.00 — trading 17.4% above its estimated fair value. The current ROCE % is 13.03% and 41.6% above the Retail - Defensive industry median of 9.20. Life's overall GF Score™ is 86/100 with 2 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 Life (TSE:8194), the current ROCE % is 13.03% 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 Life (TSE:8194) Overvalued in 2026?

Based on GuruFocus' analysis, Life stock appears to be overvalued. The current stock price of 円2,663.00 is trading 17.4% above its estimated GF Value™ of 円2,268.51. GuruFocus considers Life to be Modestly Overvalued.

Key valuation signals for TSE:8194:

ROCE %: 13.03%
GF Value™: 円2,268.51 vs. price of 円2,663.00 (17.4% above fair value)
GF Score™: 86/100 with 2 warning signs
Industry Position: 41.6% above the Retail - Defensive median

No single metric tells the full story. See the TSE:8194 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Life Business Description

Industry Consumer Defensive Retail - Defensive

Comparable Companies TSE:9974 TSE:8242 TSE:8198 TSE:8255 TSE:417A TSE:2742 TSE:3539 TSE:7508 TSE:8167 TSE:2791 TSX:L LSE:TSCO XAMS:AD KR ASX:WOW TSX:WN TSE:3382 ASX:COL TSX:MRU XPAR:CA

Address 2-2-22 Nishimiyahara, Yodogawa-ku, Osaka, JPN, 110-0016

Website https://www.lifecorp.jp

Life Corp is a Japanese supermarket chain operator. The company is domiciled in Japan and generates the majority of revenue domestically. Life Corporation operates stores in Osaka, Tokyo, Hyogo, Kyoto, Nara, Saitama, Chiba, and Kanagawa, and derives the majority of revenue from stores located in Osaka and Tokyo. The company's supermarkets focus on the retail of seafood products, bakery products, food products, fresh fruit and vegetables, meat products, clothing, toilet paper, and craft products. The supermarkets carry a private-label brand of packaged foods.

86GF Score

Get the complete analysis for TSE:8194

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

円2,663.00

Price

円2,268.51

GF Value

View TSE:8194 Analysis

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