Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Tea Life Co's annualized net income for the quarter that ended in Jan. 2026 was 円0 Mil. Tea Life Co's average Total Stockholders Equity over the quarter that ended in Jan. 2026 was 円6,434 Mil. Therefore, Tea Life Co's annualized ROE % for the quarter that ended in Jan. 2026 was 0.00%.
The historical rank and industry rank for Tea Life Co's ROE % or its related term are showing as below:
TSE:3172'
s ROE % Range Over the Past 10 Years
Min: 2.42 Med: 9.31 Max: 13.56
Current: 2.42
During the past 13 years, Tea Life Co's highest ROE % was 13.56%. The lowest was 2.42%. And the median was 9.31%.
TSE:3172's ROE % is ranked worse than 64.99% of 1094
companies
in the Retail - Cyclical industry
Industry Median: 6.505
vs TSE:3172: 2.42
Tea Life Co (TSE:3172) 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 (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.
Tea Life Co ROE % Related Terms
Tea Life Co ROE % Historical Data
* Premium members only.
The historical data trend for Tea Life 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 Internet Retail subindustry, Tea Life 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.
Tea Life Co ROE % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Tea Life Co's ROE % distribution charts can be found below:
* The bar in red indicates where Tea Life 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 (Jan. 2026) net income data.
ROE % is displayed in the 30-year financial page.
Tea Life Co (TSE:3172) has a ROE % of 0.00% 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 Tea Life Co and its competitors. Over the past decade, Tea Life Co's ROE % has ranged from 2.42 to 13.56. According to the industry distribution chart, Tea Life Co ranks #711 out of 1094 companies in the Retail - Cyclical industry, placing it in the top 65%.
Is Tea Life Co's ROE % too high?
Tea Life Co's current ROE % is 0.00%. Over the past 10 years, this metric has ranged from a low of 2.42 to a high of 13.56. Based on the distribution chart, Tea Life Co ranks #711 out of 1094 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Tea Life Co has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tea Life Co's ROE % compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Tea Life Co ranks #711 out of 1094 companies for ROE %. This places Tea Life Co in the lower half of its industry. The industry median ROE % is 6.51. Historically, Tea Life Co's own ROE % has ranged from 2.42 to 13.56 over the past decade. 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 Retail - Cyclical company?
The median ROE % among Retail - Cyclical companies is 6.51, based on 1,094 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. 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 Tea Life Co and its competitors. For the Retail - Cyclical industry, the median ROE % is 6.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tea Life Co's current ROE % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tea Life Co stock overvalued right now?
Based on GuruFocus' analysis, Tea Life Co (TSE:3172) is currently considered Significantly Overvalued. The stock's GF Value™ is 円779.00, compared to a current price of 円1,163.00 — trading 49.3% above its estimated fair value. The current ROE % is 0.00%. Tea Life Co's overall GF Score™ is 61/100 with 3 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 Tea Life Co (TSE:3172), the current ROE % is 0.00% 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 Tea Life Co (TSE:3172) Overvalued in 2026?
Based on GuruFocus' analysis, Tea Life Co stock appears to be overvalued.
The current stock price of 円1,163.00 is trading 49.3% above its estimated GF Value™ of 円779.00.
GuruFocus considers Tea Life Co to be Significantly Overvalued.
Key valuation signals for TSE:3172:
ROE %: 0.00%
GF Value™: 円779.00 vs. price of 円1,163.00 (49.3% above fair value)
No single metric tells the full story. See the TSE:3172 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tea Life Co Ltd is a Japan-based company involved in retail operations, wholesale distribution to mail-order companies and retail stores, as well as real estate leasing. The company operates through three reportable segments: the Wholesale Business, which supplies daily essentials and communication-related products to corporate clients; the Retail Business, which sells health foods, cosmetics, baby goods, and children's furniture directly to consumers through e-commerce channels; and the Property Management Business, which manages the leasing of company-owned properties and handles logistics-related real estate services. It generates the majority of its revenue from the Wholesale segment.
61GF Score
Get the complete analysis for TSE:3172
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
TSE:3172 has been successfully added to your 
