CELMTSE:7367 -2.94%79 ROE % is 11.95% as of Mar. 2026, which is 38% below its 10-year median of 19.14. GuruFocus rates TSE:7367 with a GF Score™ of 79/100 and a GF Value™ of 円542.41 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,058 Business Services companies, CELM ranks better than 80.53% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. CELM's annualized net income for the quarter that ended in Mar. 2026 was 円369 Mil. CELM's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was 円3,088 Mil. Therefore, CELM's annualized ROE % for the quarter that ended in Mar. 2026 was 11.95%.
The historical rank and industry rank for CELM's ROE % or its related term are showing as below:
TSE:7367'
s ROE % Range Over the Past 10 Years
Min: 8.66 Med: 19.14 Max: 28.69
Current: 19.42
During the past 8 years, CELM's highest ROE % was 28.69%. The lowest was 8.66%. And the median was 19.14%.
TSE:7367's ROE % is ranked better than 80.53% of 1058
companies
in the Business Services industry
Industry Median: 8.095
vs TSE:7367: 19.42
CELM (TSE:7367) 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 (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.
CELM ROE % Related Terms
CELM ROE % Historical Data
* Premium members only.
The historical data trend for CELM'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 Staffing & Employment Services subindustry, CELM'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.
CELM ROE % vs Business Services Industry
For the Business Services industry and Industrials sector, CELM's ROE % distribution charts can be found below:
* The bar in red indicates where CELM'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 (Mar. 2026) net income data.
ROE % is displayed in the 30-year financial page.
CELM (TSE:7367) has a ROE % of 11.95% 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 CELM and its competitors. This is 38% below median its historical median of 19.14. Over the past decade, CELM's ROE % has ranged from 8.66 to 28.69. According to the industry distribution chart, CELM ranks #206 out of 1058 companies in the Business Services industry, placing it in the top 19.5%.
Is CELM's ROE % too high?
CELM's current ROE % of 11.95% is 38% below median its 10-year median of 19.14. Over the past 10 years, this metric has ranged from a low of 8.66 to a high of 28.69. The Business Services industry median ROE % is 8.10. CELM's value of 11.95% is 47.6% above this industry median. Based on the distribution chart, CELM ranks #206 out of 1058 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, CELM has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's ROE % compare to KFY and RHI?
According to the Business Services industry distribution chart, CELM ranks #206 out of 1058 companies for ROE %. This places CELM in the top 20% of its industry — outperforming the majority of peers. The industry median ROE % is 8.10. CELM's value of 11.95% is 47.6% above this benchmark. Historically, CELM's own ROE % has ranged from 8.66 to 28.69 over the past decade. While the company's 10-year median is 19.14 vs. the industry median of 8.10, CELM 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 Business Services company?
The median ROE % among Business Services companies is 8.10, based on 1,058 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. CELM's current ROE % of 11.95% is 47.6% 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 CELM and its competitors. For the Business Services industry, the median ROE % is 8.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CELM's current ROE % is 11.95%, which is 38% below median its own 10-year median of 19.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円542.41, compared to a current price of 円330.00 — trading 39.2% below its estimated fair value. The current ROE % is 11.95%, which is 38% below median its 10-year median of 19.14 and 47.6% above the Business Services industry median of 8.10. CELM's overall GF Score™ is 79/100 with 1 warning sign 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 CELM (TSE:7367), the current ROE % is 11.95% 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 CELM (TSE:7367) Overvalued in 2026?
Based on GuruFocus' analysis, CELM stock appears to be undervalued.
The current stock price of 円330.00 is trading 39.2% below its estimated GF Value™ of 円542.41.
GuruFocus considers CELM to be Significantly Undervalued.
Key valuation signals for TSE:7367:
ROE %: 11.95% (38% below median its 10-year median of 19.14)
GF Value™: 円542.41 vs. price of 円330.00 (39.2% below fair value)
Industry Position: 47.6% above the Business Services median (#206 of 1058)
No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
79GF Score
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