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Three F CoTSE:7544 74 ROE % is 6.49% as of Feb. 2026, which is 556% above its 10-year median of 0.99. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.88 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 307 Retail - Defensive companies, Three F Co ranks better than 53.09% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Three F Co's annualized net income for the quarter that ended in Feb. 2026 was 円266 Mil. Three F Co's average Total Stockholders Equity over the quarter that ended in Feb. 2026 was 円4,100 Mil. Therefore, Three F Co's annualized ROE % for the quarter that ended in Feb. 2026 was 6.49%.
The historical rank and industry rank for Three F Co's ROE % or its related term are showing as below:
TSE:7544'
s ROE % Range Over the Past 10 Years
Min: -72.97 Med: 0.99 Max: 24.19
Current: 9.51
During the past 13 years, Three F Co's highest ROE % was 24.19%. The lowest was -72.97%. And the median was 0.99%.
TSE:7544's ROE % is ranked better than 53.09% of 307
companies
in the Retail - Defensive industry
Industry Median: 8.56
vs TSE:7544: 9.51
Three F Co (TSE:7544) 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.
Three F Co ROE % Related Terms
Three F Co ROE % Historical Data
* Premium members only.
The historical data trend for Three F 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.
For the Grocery Stores subindustry, Three F 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.
Three F Co ROE % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's ROE % distribution charts can be found below:
* The bar in red indicates where Three F 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 (Feb. 2026) net income data.
ROE % is displayed in the 30-year financial page.
Three F Co (TSE:7544) has a ROE % of 6.49% 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 Three F Co and its competitors. This is 556% above median its historical median of 0.99. According to the industry distribution chart, Three F Co ranks #144 out of 307 companies in the Retail - Defensive industry, placing it in the top 46.9%.
Is Three F Co's ROE % too high?
Three F Co's current ROE % of 6.49% is 556% above median its 10-year median of 0.99. The Retail - Defensive industry median ROE % is 8.56. Three F Co's value of 6.49% is 24.2% below this industry median. Based on the distribution chart, Three F Co ranks #144 out of 307 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's ROE % compare to KR?
According to the Retail - Defensive industry distribution chart, Three F Co ranks #144 out of 307 companies for ROE %. This puts Three F Co in the upper half of its industry. The industry median ROE % is 8.56. Three F Co's value of 6.49% is 24.2% below this benchmark. While the company's 10-year median is 0.99 vs. the industry median of 8.56, Three F Co has consistently been below 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 Retail - Defensive company?
The median ROE % among Retail - Defensive companies is 8.56, based on 307 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. Three F Co's current ROE % of 6.49% is 24.2% below 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 Three F Co and its competitors. For the Retail - Defensive industry, the median ROE % is 8.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current ROE % is 6.49%, which is 556% above median its own 10-year median of 0.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.88, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current ROE % is 6.49%, which is 556% above median its 10-year median of 0.99 and 24.2% below the Retail - Defensive industry median of 8.56. Three F Co's overall GF Score™ is 74/100 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 Three F Co (TSE:7544), the current ROE % is 6.49% 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 Three F Co (TSE:7544) Overvalued in 2026?
Based on GuruFocus' analysis, Three F Co stock appears to be overvalued.
The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.88.
GuruFocus considers Three F Co to be Modestly Overvalued.
Key valuation signals for TSE:7544:
ROE %: 6.49% (556% above median its 10-year median of 0.99)
GF Value™: 円478.88 vs. price of 円560.00 (16.9% above fair value)
Industry Position: 24.2% below the Retail - Defensive median (#144 of 307)
No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score
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