Nippon Parking Development Co (FRA:3SY) ROE %: 27.13% (As of Jan. 2026) — Near Median


FRA:3SY Nippon Parking Development Co Ltd FRA:3SY
91 GF Score
Price €1.36
GF Value €1.46
! 1 Warning Sign
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What is Nippon Parking Development Co ROE %?

Nippon Parking Development Co FRA:3SY 91 ROE % is 27.13% as of Jan. 2026, which is 5% below its 10-year median of 28.63. GuruFocus rates FRA:3SY with a GF Score™ of 91/100 and a GF Value™ of €1.46. The stock has 1 warning sign investors should review. Among 562 Conglomerates companies, Nippon Parking Development Co ranks better than 94.31% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Nippon Parking Development Co's annualized net income for the quarter that ended in Jan. 2026 was €27.8 Mil. Nippon Parking Development Co's average Total Stockholders Equity over the quarter that ended in Jan. 2026 was €102.5 Mil. Therefore, Nippon Parking Development Co's annualized ROE % for the quarter that ended in Jan. 2026 was 27.13%.

The historical rank and industry rank for Nippon Parking Development Co's ROE % or its related term are showing as below:

FRA:3SY' s ROE % Range Over the Past 10 Years
Min: 12.96   Med: 28.63   Max: 40.67
Current: 27.73

During the past 13 years, Nippon Parking Development Co's highest ROE % was 40.67%. The lowest was 12.96%. And the median was 28.63%.

FRA:3SY's ROE % is ranked better than
94.31% of 562 companies
in the Conglomerates industry
Industry Median: 6.28 vs FRA:3SY: 27.73

Nippon Parking Development Co  (FRA:3SY) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Jan. 2026 )
=Net Income/Total Stockholders Equity
=27.804/102.479
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(27.804 / 232.576)*(232.576 / 292.2615)*(292.2615 / 102.479)
=Net Margin %*Asset Turnover*Equity Multiplier
=11.95 %*0.7958*2.8519
=ROA %*Equity Multiplier
=9.51 %*2.8519
=27.13 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Jan. 2026 )
=Net Income/Total Stockholders Equity
=27.804/102.479
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (27.804 / 52.74) * (52.74 / 54.384) * (54.384 / 232.576) * (232.576 / 292.2615) * (292.2615 / 102.479)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.5272 * 0.9698 * 23.38 % * 0.7958 * 2.8519
=27.13 %

Note: The net income data used here is four times the quarterly (Jan. 2026) net income data. The Revenue data used here is four times the quarterly (Jan. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Nippon Parking Development Co ROE % Related Terms


Nippon Parking Development Co ROE % Historical Data

* Premium members only.

The historical data trend for Nippon Parking Development Co's ROE % 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.

Nippon Parking Development Co ROE % Chart

Nippon Parking Development Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 25.32 32.09 38.54 35.51 27.14

Nippon Parking Development Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
ROE % 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 27.27 21.25 29.32 27.13 31.54

FRA:3SY vs HON, MMM: ROE % Comparison

For the Conglomerates subindustry, Nippon Parking Development Co's ROE %, along with its competitors' market caps and ROE % data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Nippon Parking Development Co ROE % vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Nippon Parking Development Co's ROE % distribution charts can be found below:

* The bar in red indicates where Nippon Parking Development Co's ROE % falls into.


FRA:3SY
91GF Score
Nippon Parking Development Co Ltd FRA:3SY
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Parking Development Co ROE % Calculation

Nippon Parking Development Co's annualized ROE % for the fiscal year that ended in Jul. 2025 is calculated as

ROE %=Net Income (A: Jul. 2025 )/( (Total Stockholders Equity (A: Jul. 2024 )+Total Stockholders Equity (A: Jul. 2025 ))/ count )
=27.945/( (92.825+113.137)/ 2 )
=27.945/102.981
=27.14 %

Nippon Parking Development Co's annualized ROE % for the quarter that ended in Jan. 2026 is calculated as

ROE %=Net Income (Q: Jan. 2026 )/( (Total Stockholders Equity (Q: Oct. 2025 )+Total Stockholders Equity (Q: Jan. 2026 ))/ count )
=27.804/( (100.386+104.572)/ 2 )
=27.804/102.479
=27.13 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Jan. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 27.13% mean?
Nippon Parking Development Co (FRA:3SY) has a ROE % of 27.13% as of Jan. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Nippon Parking Development Co and its competitors. This is near median its historical median of 28.63. Over the past decade, Nippon Parking Development Co's ROE % has ranged from 12.96 to 40.67. According to the industry distribution chart, Nippon Parking Development Co ranks #32 out of 562 companies in the Conglomerates industry, placing it in the top 5.7%.
Is Nippon Parking Development Co's ROE % too high?
Nippon Parking Development Co's current ROE % of 27.13% is near median its 10-year median of 28.63. Over the past 10 years, this metric has ranged from a low of 12.96 to a high of 40.67. The Conglomerates industry median ROE % is 6.28. Nippon Parking Development Co's value of 27.13% is 332% above this industry median. Based on the distribution chart, Nippon Parking Development Co ranks #32 out of 562 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, Nippon Parking Development Co has a GF Score™ of 91/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Parking Development Co's ROE % compare to HON and MMM?
According to the Conglomerates industry distribution chart, Nippon Parking Development Co ranks #32 out of 562 companies for ROE %. This places Nippon Parking Development Co in the top 6% of its industry — outperforming the majority of peers. The industry median ROE % is 6.28. Nippon Parking Development Co's value of 27.13% is 332% above this benchmark. Historically, Nippon Parking Development Co's own ROE % has ranged from 12.96 to 40.67 over the past decade. While the company's 10-year median is 28.63 vs. the industry median of 6.28, Nippon Parking Development Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for a Conglomerates company?
The median ROE % among Conglomerates companies is 6.28, based on 562 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Nippon Parking Development Co's current ROE % of 27.13% is 332% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Nippon Parking Development Co and its competitors. For the Conglomerates industry, the median ROE % is 6.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Parking Development Co's current ROE % is 27.13%, which is near median its own 10-year median of 28.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Parking Development Co stock overvalued right now?
Nippon Parking Development Co (FRA:3SY) has a current ROE % of 27.13%. The stock's GF Value™ is €1.46, compared to a current price of €1.36 — trading 6.8% below its estimated fair value. The current ROE % is 27.13%, which is near median its 10-year median of 28.63 and 332% above the Conglomerates industry median of 6.28. Nippon Parking Development Co's overall GF Score™ is 91/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Nippon Parking Development Co (FRA:3SY), the current ROE % is 27.13% as of Jan. 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 Nippon Parking Development Co (FRA:3SY) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Parking Development Co stock appears to be undervalued. The current stock price of €1.36 is trading 6.8% below its estimated GF Value™ of €1.46.

Key valuation signals for FRA:3SY:

  • ROE %: 27.13% (near median its 10-year median of 28.63)
  • GF Value™: €1.46 vs. price of €1.36 (6.8% below fair value)
  • GF Score™: 91/100 with 1 warning sign
  • Industry Position: 332% above the Conglomerates median (#32 of 562)

No single metric tells the full story. See the FRA:3SY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Parking Development Co Business Description

Other Exchanges 2353:Japan
Address 2-4 Komatsubara-cho, Osaka Fukoku Life Insurance Building, Kita-ku, Osaka, JPN, 530-0018
Nippon Parking Development Co Ltd provides car parking solutions and services. The company's reporting segments consist of: i) Parking Business: operating and managing parking lots, ii) Ski Resort Business: operates and acquires ski resorts, and iii) Theme Park Business: involves the operation and acquisition of theme parks. The majority of revenue is derived from the Parking business segment.
91GF Score

Get the complete analysis for FRA:3SY

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

€1.36
Price
€1.46
GF Value