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.
uSonar CoTSE:431A -1.71%20 ROE % is 23.62% as of Dec. 2025, which is 8% below its 10-year median of 25.63. GuruFocus rates TSE:431A with a GF Score™ of 20/100. Among 2,683 Software companies, uSonar Co ranks better than 88% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. uSonar Co's annualized net income for the quarter that ended in Dec. 2025 was 円873 Mil. uSonar Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was 円3,695 Mil. Therefore, uSonar Co's annualized ROE % for the quarter that ended in Dec. 2025 was 23.62%.
The historical rank and industry rank for uSonar Co's ROE % or its related term are showing as below:
TSE:431A'
s ROE % Range Over the Past 10 Years
Min: 3.68 Med: 25.63 Max: 27.06
Current: 26.54
During the past 3 years, uSonar Co's highest ROE % was 27.06%. The lowest was 3.68%. And the median was 25.63%.
TSE:431A's ROE % is ranked better than 88% of 2683
companies
in the Software industry
Industry Median: 4.74
vs TSE:431A: 26.54
uSonar Co (TSE:431A) 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 two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) 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.
uSonar Co ROE % Related Terms
uSonar Co ROE % Historical Data
* Premium members only.
The historical data trend for uSonar 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.
uSonar Co ROE % Chart
uSonar Co Annual Data
Trend
Dec23
Dec24
Dec25
ROE %
3.68
27.06
25.63
uSonar Co Semi-Annual Data
Dec23
Dec24
Jun25
Dec25
ROE %
0.00
0.00
31.38
23.62
TSE:431A vs IBM, ACN, FISV: ROE % Comparison
For the Information Technology Services subindustry, uSonar 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.
uSonar Co ROE % vs Software Industry
For the Software industry and Technology sector, uSonar Co's ROE % distribution charts can be found below:
* The bar in red indicates where uSonar 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 two times the semi-annual (Dec. 2025) net income data.
ROE % is displayed in the 30-year financial page.
uSonar Co (TSE:431A) has a ROE % of 23.62% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on uSonar Co and its competitors. This is near median its historical median of 25.63. Over the past decade, uSonar Co's ROE % has ranged from 3.68 to 27.06. According to the industry distribution chart, uSonar Co ranks #322 out of 2683 companies in the Software industry, placing it in the top 12%.
Is uSonar Co's ROE % too high?
uSonar Co's current ROE % of 23.62% is near median its 10-year median of 25.63. Over the past 10 years, this metric has ranged from a low of 3.68 to a high of 27.06. The Software industry median ROE % is 4.74. uSonar Co's value of 23.62% is 398.3% above this industry median. Based on the distribution chart, uSonar Co ranks #322 out of 2683 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, uSonar Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does uSonar Co's ROE % compare to IBM and ACN?
According to the Software industry distribution chart, uSonar Co ranks #322 out of 2683 companies for ROE %. This places uSonar Co in the top 12% of its industry — outperforming the majority of peers. The industry median ROE % is 4.74. uSonar Co's value of 23.62% is 398.3% above this benchmark. Historically, uSonar Co's own ROE % has ranged from 3.68 to 27.06 over the past decade. While the company's 10-year median is 25.63 vs. the industry median of 4.74, uSonar 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 4.74, based on 2,683 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. uSonar Co's current ROE % of 23.62% is 398.3% 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 uSonar Co and its competitors. For the Software industry, the median ROE % is 4.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. uSonar Co's current ROE % is 23.62%, which is near median its own 10-year median of 25.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is uSonar Co stock overvalued right now?
uSonar Co (TSE:431A) has a current ROE % of 23.62%. The current ROE % is 23.62%, which is near median its 10-year median of 25.63 and 398.3% above the Software industry median of 4.74. uSonar Co's overall GF Score™ is 20/100. 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 uSonar Co (TSE:431A), the current ROE % is 23.62% as of Dec. 2025. 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.
uSonar Co Ltd is engaged in providing Database & Marketing Support Services. The company utilizes integrated data from the beginning of sales activities to closing.
20GF Score
Get the complete analysis for TSE:431A
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:431A has been successfully added to your 
