Value Soft Holdings (TSE:455A) ROE %: 24.43% (As of Dec. 2025) — Near Median


TSE:455A Value Soft Holdings Corp TSE:455A
23 GF Score
Price 円5,970.00
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What is Value Soft Holdings ROE %?

Value Soft Holdings TSE:455A 23 ROE % is 24.43% as of Dec. 2025, which is 1% below its 10-year median of 24.79. GuruFocus rates TSE:455A with a GF Score™ of 23/100.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Value Soft Holdings's annualized net income for the quarter that ended in Dec. 2025 was 円61 Mil. Value Soft Holdings's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was 円248 Mil. Therefore, Value Soft Holdings's annualized ROE % for the quarter that ended in Dec. 2025 was 24.43%.

The historical rank and industry rank for Value Soft Holdings's ROE % or its related term are showing as below:

TSE:455A' s ROE % Range Over the Past 10 Years
Min: 1.8   Med: 24.79   Max: 25.6
Current: 24.83

During the past 3 years, Value Soft Holdings's highest ROE % was 25.60%. The lowest was 1.80%. And the median was 24.79%.

TSE:455A's ROE % is not ranked
in the Software industry.
Industry Median: 4.685 vs TSE:455A: 24.83

Value Soft Holdings  (TSE:455A) 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: Dec. 2025 )
=Net Income/Total Stockholders Equity
=60.608/248.123
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(60.608 / 1515.286)*(1515.286 / 536.0275)*(536.0275 / 248.123)
=Net Margin %*Asset Turnover*Equity Multiplier
=4 %*2.8269*2.1603
=ROA %*Equity Multiplier
=11.31 %*2.1603
=24.43 %

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: Dec. 2025 )
=Net Income/Total Stockholders Equity
=60.608/248.123
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (60.608 / 77.874) * (77.874 / 67.982) * (67.982 / 1515.286) * (1515.286 / 536.0275) * (536.0275 / 248.123)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7783 * 1.1455 * 4.49 % * 2.8269 * 2.1603
=24.43 %

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.


Value Soft Holdings ROE % Related Terms


Value Soft Holdings ROE % Historical Data

* Premium members only.

The historical data trend for Value Soft Holdings'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.

Value Soft Holdings ROE % Chart

Value Soft Holdings Annual Data
Trend Dec23 Dec24 Dec25
ROE %
1.80 25.60 24.79

Value Soft Holdings Semi-Annual Data
Dec23 Dec24 Jun25 Dec25
ROE % 0.00 0.00 25.34 24.43

TSE:455A vs CRM, SHOP, INTU: ROE % Comparison

For the Software - Application subindustry, Value Soft Holdings'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.


Value Soft Holdings ROE % vs Software Industry

For the Software industry and Technology sector, Value Soft Holdings's ROE % distribution charts can be found below:

* The bar in red indicates where Value Soft Holdings's ROE % falls into.


TSE:455A
23GF Score
Value Soft Holdings Corp TSE:455A
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Value Soft Holdings ROE % Calculation

Value Soft Holdings's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=58.063/( (205.212+263.275)/ 2 )
=58.063/234.2435
=24.79 %

Value Soft Holdings's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Jun. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=60.608/( (232.971+263.275)/ 2 )
=60.608/248.123
=24.43 %

* 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.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 24.43% mean?
Value Soft Holdings (TSE:455A) has a ROE % of 24.43% 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 Value Soft Holdings and its competitors. This is near median its historical median of 24.79. Over the past decade, Value Soft Holdings' ROE % has ranged from 1.80 to 25.60.
Is Value Soft Holdings' ROE % too high?
Value Soft Holdings' current ROE % of 24.43% is near median its 10-year median of 24.79. Over the past 10 years, this metric has ranged from a low of 1.80 to a high of 25.60. The Software industry median ROE % is 4.69. Value Soft Holdings' value of 24.43% is 421.5% above this industry median. Overall, Value Soft Holdings has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Value Soft Holdings' ROE % compare to CRM and SHOP?
Value Soft Holdings' ROE % of 24.43% can be compared against companies in the Software industry. The industry median ROE % is 4.69. Value Soft Holdings' value of 24.43% is 421.5% above this benchmark. Historically, Value Soft Holdings' own ROE % has ranged from 1.80 to 25.60 over the past decade. While the company's 10-year median is 24.79 vs. the industry median of 4.69, Value Soft Holdings 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 4.69, 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. Value Soft Holdings's current ROE % of 24.43% is 421.5% 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 Value Soft Holdings 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. Value Soft Holdings's current ROE % is 24.43%, which is near median its own 10-year median of 24.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Soft Holdings stock overvalued right now?
Value Soft Holdings (TSE:455A) has a current ROE % of 24.43%. The current ROE % is 24.43%, which is near median its 10-year median of 24.79 and 421.5% above the Software industry median of 4.69. Value Soft Holdings' overall GF Score™ is 23/100. 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 Value Soft Holdings (TSE:455A), the current ROE % is 24.43% 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.

Value Soft Holdings Business Description

Address 2-5-1 Atago, 21st Floor, Atago Green Hills Mori Tower, Minato-ku, Tokyo, JPN, 105-6221
Value Soft Holdings Corp is engaged in Business-oriented and embedded software design, development, operation, and maintenance.
23GF Score

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

円5,970.00
Price