ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Science Arts's annualized net income for the quarter that ended in Feb. 2026 was 円174 Mil. Science Arts's average Total Stockholders Equity over the quarter that ended in Feb. 2026 was 円1,448 Mil. Therefore, Science Arts's annualized ROE % for the quarter that ended in Feb. 2026 was 12.03%.
The historical rank and industry rank for Science Arts's ROE % or its related term are showing as below:
TSE:4412'
s ROE % Range Over the Past 10 Years
Min: -43.93 Med: -15.08 Max: 13.21
Current: 13.21
During the past 7 years, Science Arts's highest ROE % was 13.21%. The lowest was -43.93%. And the median was -15.08%.
TSE:4412's ROE % is ranked better than 69.79% of 2678
companies
in the Software industry
Industry Median: 4.685
vs TSE:4412: 13.21
Science Arts (TSE:4412) 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 (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.
Science Arts ROE % Related Terms
Science Arts ROE % Historical Data
* Premium members only.
The historical data trend for Science Arts'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 Software - Application subindustry, Science Arts'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.
Science Arts ROE % vs Software Industry
For the Software industry and Technology sector, Science Arts's ROE % distribution charts can be found below:
* The bar in red indicates where Science Arts'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 (Feb. 2026) net income data.
ROE % is displayed in the 30-year financial page.
Science Arts (TSE:4412) has a ROE % of 12.03% 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 Science Arts and its competitors. According to the industry distribution chart, Science Arts ranks #809 out of 2678 companies in the Software industry, placing it in the top 30.2%.
Is Science Arts' ROE % too high?
Science Arts' current ROE % is 12.03%. The Software industry median ROE % is 4.69. Science Arts' value of 12.03% is 156.8% above this industry median. Based on the distribution chart, Science Arts ranks #809 out of 2678 companies in the Software industry, which is above the industry midpoint. Overall, Science Arts has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Science Arts' ROE % compare to UBER and SHOP?
According to the Software industry distribution chart, Science Arts ranks #809 out of 2678 companies for ROE %. This puts Science Arts in the upper half of its industry. The industry median ROE % is 4.69. Science Arts' value of 12.03% is 156.8% above this benchmark. 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 2,678 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. Science Arts's current ROE % of 12.03% is 156.8% 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 Science Arts 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. Science Arts's current ROE % is 12.03%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Science Arts stock overvalued right now?
Based on GuruFocus' analysis, Science Arts (TSE:4412) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,335.41, compared to a current price of 円1,091.00 — trading 18.3% below its estimated fair value. The current ROE % is 12.03% and 156.8% above the Software industry median of 4.69. Science Arts' overall GF Score™ is 81/100 with 5 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 Science Arts (TSE:4412), the current ROE % is 12.03% 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 Science Arts (TSE:4412) Overvalued in 2026?
Based on GuruFocus' analysis, Science Arts stock appears to be undervalued.
The current stock price of 円1,091.00 is trading 18.3% below its estimated GF Value™ of 円1,335.41.
GuruFocus considers Science Arts to be Modestly Undervalued.
Key valuation signals for TSE:4412:
ROE %: 12.03%
GF Value™: 円1,335.41 vs. price of 円1,091.00 (18.3% below fair value)
Industry Position: 156.8% above the Software median (#809 of 2678)
No single metric tells the full story. See the TSE:4412 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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