ELM CoSAU:7203 +0.22%94 ROE % is 69.54% as of Mar. 2026, which is 124% above its 10-year median of 31.07. GuruFocus rates SAU:7203 with a GF Score™ of 94/100 and a GF Value™ of ﷼1,444.76 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 2,677 Software companies, ELM Co ranks better than 96.26% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. ELM Co's annualized net income for the quarter that ended in Mar. 2026 was ﷼2,626 Mil. ELM Co's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was ﷼3,776 Mil. Therefore, ELM Co's annualized ROE % for the quarter that ended in Mar. 2026 was 69.54%.
The historical rank and industry rank for ELM Co's ROE % or its related term are showing as below:
SAU:7203'
s ROE % Range Over the Past 10 Years
Min: 16.38 Med: 31.07 Max: 56.86
Current: 56.86
During the past 10 years, ELM Co's highest ROE % was 56.86%. The lowest was 16.38%. And the median was 31.07%.
SAU:7203's ROE % is ranked better than 96.26% of 2677
companies
in the Software industry
Industry Median: 4.69
vs SAU:7203: 56.86
ELM Co (SAU:7203) 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:
Note:
The net income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 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.
ELM Co ROE % Related Terms
ELM Co ROE % Historical Data
* Premium members only.
The historical data trend for ELM 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.
For the Information Technology Services subindustry, ELM 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.
ELM Co ROE % vs Software Industry
For the Software industry and Technology sector, ELM Co's ROE % distribution charts can be found below:
* The bar in red indicates where ELM Co's ROE % falls into.
* 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 (Mar. 2026) net income data.
ROE % is displayed in the 30-year financial page.
ELM Co (SAU:7203) has a ROE % of 69.54% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on ELM Co and its competitors. This is 124% above median its historical median of 31.07. Over the past decade, ELM Co's ROE % has ranged from 16.38 to 56.86. According to the industry distribution chart, ELM Co ranks #100 out of 2677 companies in the Software industry, placing it in the top 3.7%.
Is ELM Co's ROE % too high?
ELM Co's current ROE % of 69.54% is 124% above median its 10-year median of 31.07. Over the past 10 years, this metric has ranged from a low of 16.38 to a high of 56.86. The Software industry median ROE % is 4.69. ELM Co's value of 69.54% is 1382.7% above this industry median. Based on the distribution chart, ELM Co ranks #100 out of 2677 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, ELM Co has a GF Score™ of 94/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ELM Co's ROE % compare to IBM and ACN?
According to the Software industry distribution chart, ELM Co ranks #100 out of 2677 companies for ROE %. This places ELM Co in the top 4% of its industry — outperforming the majority of peers. The industry median ROE % is 4.69. ELM Co's value of 69.54% is 1382.7% above this benchmark. Historically, ELM Co's own ROE % has ranged from 16.38 to 56.86 over the past decade. While the company's 10-year median is 31.07 vs. the industry median of 4.69, ELM 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 Software company?
The median ROE % among Software companies is 4.69, based on 2,677 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. ELM Co's current ROE % of 69.54% is 1382.7% 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 ELM Co and its competitors. For the Software industry, the median ROE % is 4.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELM Co's current ROE % is 69.54%, which is 124% above median its own 10-year median of 31.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELM Co stock overvalued right now?
Based on GuruFocus' analysis, ELM Co (SAU:7203) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼1,444.76, compared to a current price of ﷼687.00 — trading 52.4% below its estimated fair value. The current ROE % is 69.54%, which is 124% above median its 10-year median of 31.07 and 1382.7% above the Software industry median of 4.69. ELM Co's overall GF Score™ is 94/100 with 2 warning signs 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 ELM Co (SAU:7203), the current ROE % is 69.54% 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 ELM Co (SAU:7203) Overvalued in 2026?
Based on GuruFocus' analysis, ELM Co stock appears to be undervalued.
The current stock price of ﷼687.00 is trading 52.4% below its estimated GF Value™ of ﷼1,444.76.
GuruFocus considers ELM Co to be Significantly Undervalued.
Key valuation signals for SAU:7203:
ROE %: 69.54% (124% above median its 10-year median of 31.07)
GF Value™: ﷼1,444.76 vs. price of ﷼687.00 (52.4% below fair value)
Industry Position: 1382.7% above the Software median (#100 of 2677)
No single metric tells the full story. See the SAU:7203 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ELM Co mainly offers ready-made and customized digital solutions across different areas. Its ready-made solutions serve a broad segment of customers, who can subscribe to different packages of their choosing to meet their needs and satisfy business requirements. The services offered by the group include consulting, digital products, technical solutions, and business outsourcing, among others. The group's reportable segments are: Digital business, Business process outsourcing, and Professional services. Maximum revenue is generated from the Digital business, which includes ready-to-use solutions in the form of technical services, portals, electronic applications, and related support work, developed by the group to solve an existing problem or fill an existing service gap for its clients.
94GF Score
Get the complete analysis for SAU:7203
ROE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SAU:7203 has been successfully added to your 
