Chimney Co (TSE:3178) ROE %: 12.87% (As of Mar. 2026) — 40% Above Median


TSE:3178 Chimney Co Ltd TSE:3178
65 GF Score
Price 円1,168.00
GF Value 円1,335.68
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Chimney Co ROE %?

Chimney Co TSE:3178 +0.69% 65 ROE % is 12.87% as of Mar. 2026, which is 40% above its 10-year median of 9.20. GuruFocus rates TSE:3178 with a GF Score™ of 65/100 and a GF Value™ of 円1,335.68 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 343 Restaurants companies, Chimney Co ranks better than 54.23% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Chimney Co's annualized net income for the quarter that ended in Mar. 2026 was 円806 Mil. Chimney Co's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was 円6,261 Mil. Therefore, Chimney Co's annualized ROE % for the quarter that ended in Mar. 2026 was 12.87%.

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

TSE:3178' s ROE % Range Over the Past 10 Years
Min: -94.89   Med: 9.2   Max: 21.42
Current: 8.14

During the past 13 years, Chimney Co's highest ROE % was 21.42%. The lowest was -94.89%. And the median was 9.20%.

TSE:3178's ROE % is ranked better than
54.23% of 343 companies
in the Restaurants industry
Industry Median: 6.56 vs TSE:3178: 8.14

Chimney Co  (TSE:3178) 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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=805.998/6261.07
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(805.998 / 27204.152)*(27204.152 / 15972.1755)*(15972.1755 / 6261.07)
=Net Margin %*Asset Turnover*Equity Multiplier
=2.96 %*1.7032*2.551
=ROA %*Equity Multiplier
=5.04 %*2.551
=12.87 %

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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=805.998/6261.07
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (805.998 / 634.098) * (634.098 / 871.46) * (871.46 / 27204.152) * (27204.152 / 15972.1755) * (15972.1755 / 6261.07)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.2711 * 0.7276 * 3.2 % * 1.7032 * 2.551
=12.87 %

Note: The net income data used here is two times the semi-annual (Mar. 2026) net income data. The Revenue data used here is two times the semi-annual (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.


Chimney Co ROE % Related Terms


Chimney Co ROE % Historical Data

* Premium members only.

The historical data trend for Chimney 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.

Chimney Co ROE % Chart

Chimney Co Annual Data
Trend Dec16 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 21.42 -37.66 20.22 19.34 8.09

Chimney Co Semi-Annual Data
Jun16 Dec16 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 31.17 6.84 31.69 3.34 12.87

TSE:3178 vs MCD, SBUX, YUM: ROE % Comparison

For the Restaurants subindustry, Chimney 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.


Chimney Co ROE % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Chimney Co's ROE % distribution charts can be found below:

* The bar in red indicates where Chimney Co's ROE % falls into.


TSE:3178
65GF Score
Chimney Co Ltd TSE:3178
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Chimney Co ROE % Calculation

Chimney Co's annualized ROE % for the fiscal year that ended in Mar. 2026 is calculated as

ROE %=Net Income (A: Mar. 2026 )/( (Total Stockholders Equity (A: Mar. 2025 )+Total Stockholders Equity (A: Mar. 2026 ))/ count )
=504.684/( (6069.996+6404.047)/ 2 )
=504.684/6237.0215
=8.09 %

Chimney Co's annualized ROE % for the quarter that ended in Mar. 2026 is calculated as

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Sep. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=805.998/( (6118.093+6404.047)/ 2 )
=805.998/6261.07
=12.87 %

* 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 two times the semi-annual (Mar. 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 12.87% mean?
Chimney Co (TSE:3178) has a ROE % of 12.87% 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 Chimney Co and its competitors. This is 40% above median its historical median of 9.20. According to the industry distribution chart, Chimney Co ranks #157 out of 343 companies in the Restaurants industry, placing it in the top 45.8%.
Is Chimney Co's ROE % too high?
Chimney Co's current ROE % of 12.87% is 40% above median its 10-year median of 9.20. The Restaurants industry median ROE % is 6.56. Chimney Co's value of 12.87% is 96.2% above this industry median. Based on the distribution chart, Chimney Co ranks #157 out of 343 companies in the Restaurants industry, which is above the industry midpoint. Overall, Chimney Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chimney Co's ROE % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Chimney Co ranks #157 out of 343 companies for ROE %. This puts Chimney Co in the upper half of its industry. The industry median ROE % is 6.56. Chimney Co's value of 12.87% is 96.2% above this benchmark. While the company's 10-year median is 9.20 vs. the industry median of 6.56, Chimney 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 Restaurants company?
The median ROE % among Restaurants companies is 6.56, based on 343 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. Chimney Co's current ROE % of 12.87% is 96.2% 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 Chimney Co and its competitors. For the Restaurants industry, the median ROE % is 6.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chimney Co's current ROE % is 12.87%, which is 40% above median its own 10-year median of 9.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chimney Co stock overvalued right now?
Based on GuruFocus' analysis, Chimney Co (TSE:3178) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,335.68, compared to a current price of 円1,168.00 — trading 12.6% below its estimated fair value. The current ROE % is 12.87%, which is 40% above median its 10-year median of 9.20 and 96.2% above the Restaurants industry median of 6.56. Chimney Co's overall GF Score™ is 65/100 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 Chimney Co (TSE:3178), the current ROE % is 12.87% 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 Chimney Co (TSE:3178) Overvalued in 2026?

Based on GuruFocus' analysis, Chimney Co stock appears to be undervalued. The current stock price of 円1,168.00 is trading 12.6% below its estimated GF Value™ of 円1,335.68. GuruFocus considers Chimney Co to be Modestly Undervalued.

Key valuation signals for TSE:3178:

  • ROE %: 12.87% (40% above median its 10-year median of 9.20)
  • GF Value™: 円1,335.68 vs. price of 円1,168.00 (12.6% below fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 96.2% above the Restaurants median (#157 of 343)

No single metric tells the full story. See the TSE:3178 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chimney Co Business Description

Address 1-1-15 Kamezawa 1-chome, Sumida-ku, Tokyo, JPN, 111-0052
Chimney Co Ltd owns restaurant chains in Japan that operate under dozens of different brand names. Chimney both operates restaurants directly and franchises its names to be operated by franchisees.
65GF Score

Get the complete analysis for TSE:3178

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

円1,168.00
Price
円1,335.68
GF Value