STUDIO ATAO Co (TSE:3550) ROE %: 6.58% (As of Feb. 2026) — 51% Above Median


TSE:3550 STUDIO ATAO Co Ltd TSE:3550
76 GF Score
Price 円220.00
GF Value 円245.32
Valuation Modestly Undervalued
! 2 Warning Signs
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What is STUDIO ATAO Co ROE %?

STUDIO ATAO Co TSE:3550 +1.85% 76 ROE % is 6.58% as of Feb. 2026, which is 51% above its 10-year median of 4.35. GuruFocus rates TSE:3550 with a GF Score™ of 76/100 and a GF Value™ of 円245.32 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,023 Manufacturing - Apparel & Accessories companies, STUDIO ATAO Co ranks better than 59.04% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. STUDIO ATAO Co's annualized net income for the quarter that ended in Feb. 2026 was 円168 Mil. STUDIO ATAO Co's average Total Stockholders Equity over the quarter that ended in Feb. 2026 was 円2,545 Mil. Therefore, STUDIO ATAO Co's annualized ROE % for the quarter that ended in Feb. 2026 was 6.58%.

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

TSE:3550' s ROE % Range Over the Past 10 Years
Min: -8.47   Med: 4.35   Max: 41.32
Current: 5.99

During the past 11 years, STUDIO ATAO Co's highest ROE % was 41.32%. The lowest was -8.47%. And the median was 4.35%.

TSE:3550's ROE % is ranked better than
59.04% of 1023 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.04 vs TSE:3550: 5.99

STUDIO ATAO Co  (TSE:3550) 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: Feb. 2026 )
=Net Income/Total Stockholders Equity
=167.534/2544.8505
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(167.534 / 4530.126)*(4530.126 / 3115.9935)*(3115.9935 / 2544.8505)
=Net Margin %*Asset Turnover*Equity Multiplier
=3.7 %*1.4538*1.2244
=ROA %*Equity Multiplier
=5.38 %*1.2244
=6.58 %

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: Feb. 2026 )
=Net Income/Total Stockholders Equity
=167.534/2544.8505
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (167.534 / 270.116) * (270.116 / 265.272) * (265.272 / 4530.126) * (4530.126 / 3115.9935) * (3115.9935 / 2544.8505)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.6202 * 1.0183 * 5.86 % * 1.4538 * 1.2244
=6.58 %

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


STUDIO ATAO Co ROE % Related Terms


STUDIO ATAO Co ROE % Historical Data

* Premium members only.

The historical data trend for STUDIO ATAO 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.

STUDIO ATAO Co ROE % Chart

STUDIO ATAO Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.76 -8.47 2.01 2.74 5.96

STUDIO ATAO Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 1.97 3.51 1.99 5.42 6.58

TSE:3550 vs NKE, DECK, ONON: ROE % Comparison

For the Footwear & Accessories subindustry, STUDIO ATAO 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.


STUDIO ATAO Co ROE % vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, STUDIO ATAO Co's ROE % distribution charts can be found below:

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


TSE:3550
76GF Score
STUDIO ATAO Co Ltd TSE:3550
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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STUDIO ATAO Co ROE % Calculation

STUDIO ATAO Co's annualized ROE % for the fiscal year that ended in Feb. 2026 is calculated as

ROE %=Net Income (A: Feb. 2026 )/( (Total Stockholders Equity (A: Feb. 2025 )+Total Stockholders Equity (A: Feb. 2026 ))/ count )
=151.543/( (2501.281+2586.734)/ 2 )
=151.543/2544.0075
=5.96 %

STUDIO ATAO Co's annualized ROE % for the quarter that ended in Feb. 2026 is calculated as

ROE %=Net Income (Q: Feb. 2026 )/( (Total Stockholders Equity (Q: Aug. 2025 )+Total Stockholders Equity (Q: Feb. 2026 ))/ count )
=167.534/( (2502.967+2586.734)/ 2 )
=167.534/2544.8505
=6.58 %

* 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 (Feb. 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 6.58% mean?
STUDIO ATAO Co (TSE:3550) has a ROE % of 6.58% as of Feb. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on STUDIO ATAO Co and its competitors. This is 51% above median its historical median of 4.35. According to the industry distribution chart, STUDIO ATAO Co ranks #419 out of 1023 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 41%.
Is STUDIO ATAO Co's ROE % too high?
STUDIO ATAO Co's current ROE % of 6.58% is 51% above median its 10-year median of 4.35. The Manufacturing - Apparel & Accessories industry median ROE % is 4.04. STUDIO ATAO Co's value of 6.58% is 62.9% above this industry median. Based on the distribution chart, STUDIO ATAO Co ranks #419 out of 1023 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, STUDIO ATAO Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does STUDIO ATAO Co's ROE % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, STUDIO ATAO Co ranks #419 out of 1023 companies for ROE %. This puts STUDIO ATAO Co in the upper half of its industry. The industry median ROE % is 4.04. STUDIO ATAO Co's value of 6.58% is 62.9% above this benchmark. While the company's 10-year median is 4.35 vs. the industry median of 4.04, STUDIO ATAO 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 Manufacturing - Apparel & Accessories company?
The median ROE % among Manufacturing - Apparel & Accessories companies is 4.04, based on 1,023 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. STUDIO ATAO Co's current ROE % of 6.58% is 62.9% 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 STUDIO ATAO Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROE % is 4.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. STUDIO ATAO Co's current ROE % is 6.58%, which is 51% above median its own 10-year median of 4.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is STUDIO ATAO Co stock overvalued right now?
Based on GuruFocus' analysis, STUDIO ATAO Co (TSE:3550) is currently considered Modestly Undervalued. The stock's GF Value™ is 円245.32, compared to a current price of 円220.00 — trading 10.3% below its estimated fair value. The current ROE % is 6.58%, which is 51% above median its 10-year median of 4.35 and 62.9% above the Manufacturing - Apparel & Accessories industry median of 4.04. STUDIO ATAO Co's overall GF Score™ is 76/100 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 STUDIO ATAO Co (TSE:3550), the current ROE % is 6.58% 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 STUDIO ATAO Co (TSE:3550) Overvalued in 2026?

Based on GuruFocus' analysis, STUDIO ATAO Co stock appears to be undervalued. The current stock price of 円220.00 is trading 10.3% below its estimated GF Value™ of 円245.32. GuruFocus considers STUDIO ATAO Co to be Modestly Undervalued.

Key valuation signals for TSE:3550:

  • ROE %: 6.58% (51% above median its 10-year median of 4.35)
  • GF Value™: 円245.32 vs. price of 円220.00 (10.3% below fair value)
  • GF Score™: 76/100 with 2 warning signs
  • Industry Position: 62.9% above the Manufacturing - Apparel & Accessories median (#419 of 1023)

No single metric tells the full story. See the TSE:3550 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


STUDIO ATAO Co Business Description

Address 1-6, Gokodori 8-chome, Hyogo Prefecture, Chuo-ku, Tokyo, JPN, 651-0087
STUDIO ATAO Co Ltd design and sells bags and purses. The company also manages direct retail stores and internet stores. The firm engages in the planning and sale of original bags, wallets. It also administers and manages stores; produces and operates Internet shops; and plans and produces paper media, including illustrations, as well as engages in character planning, creation, planning, and production of promotional goods, such as novelties.
76GF Score

Get the complete analysis for TSE:3550

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

円220.00
Price
円245.32
GF Value