TSSJF (Tsutsumi Jewelry Co) ROE %: 8.14% (As of Dec. 2025) — 698% Above Median


TSSJF Tsutsumi Jewelry Co Ltd TSSJF
84 GF Score
Price $15.32
GF Value $21.01
! 1 Warning Sign
View Full Analysis

What is Tsutsumi Jewelry Co ROE %?

Tsutsumi Jewelry Co TSSJF 84 ROE % is 8.14% as of Dec. 2025, which is 698% above its 10-year median of 1.02. GuruFocus rates TSSJF with a GF Score™ of 84/100 and a GF Value™ of $21.01. The stock has 1 warning sign investors should review. Among 1,097 Retail - Cyclical companies, Tsutsumi Jewelry Co ranks worse than 55.24% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Tsutsumi Jewelry Co's annualized net income for the quarter that ended in Dec. 2025 was $36.6 Mil. Tsutsumi Jewelry Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $449.6 Mil. Therefore, Tsutsumi Jewelry Co's annualized ROE % for the quarter that ended in Dec. 2025 was 8.14%.

The historical rank and industry rank for Tsutsumi Jewelry Co's ROE % or its related term are showing as below:

TSSJF' s ROE % Range Over the Past 10 Years
Min: -1.29   Med: 1.02   Max: 5.4
Current: 5.4

During the past 13 years, Tsutsumi Jewelry Co's highest ROE % was 5.40%. The lowest was -1.29%. And the median was 1.02%.

TSSJF's ROE % is ranked worse than
55.24% of 1097 companies
in the Retail - Cyclical industry
Industry Median: 6.46 vs TSSJF: 5.40

Tsutsumi Jewelry Co  (OTCPK:TSSJF) 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
=36.584/449.606
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(36.584 / 296.06)*(296.06 / 466.0635)*(466.0635 / 449.606)
=Net Margin %*Asset Turnover*Equity Multiplier
=12.36 %*0.6352*1.0366
=ROA %*Equity Multiplier
=7.85 %*1.0366
=8.14 %

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
=36.584/449.606
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (36.584 / 53.672) * (53.672 / 53.132) * (53.132 / 296.06) * (296.06 / 466.0635) * (466.0635 / 449.606)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.6816 * 1.0102 * 17.95 % * 0.6352 * 1.0366
=8.14 %

Note: The net income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (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.


Tsutsumi Jewelry Co ROE % Related Terms


Tsutsumi Jewelry Co ROE % Historical Data

* Premium members only.

The historical data trend for Tsutsumi Jewelry 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.

Tsutsumi Jewelry Co ROE % Chart

Tsutsumi Jewelry Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.98 1.29 1.63 2.96 5.19

Tsutsumi Jewelry Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.61 1.84 2.69 8.14 8.56

TSSJF vs TPR: ROE % Comparison

For the Luxury Goods subindustry, Tsutsumi Jewelry 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.


Tsutsumi Jewelry Co ROE % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Tsutsumi Jewelry Co's ROE % distribution charts can be found below:

* The bar in red indicates where Tsutsumi Jewelry Co's ROE % falls into.


TSSJF
84GF Score
Tsutsumi Jewelry Co Ltd TSSJF
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tsutsumi Jewelry Co ROE % Calculation

Tsutsumi Jewelry Co's annualized ROE % for the fiscal year that ended in Mar. 2026 is calculated as

ROE %=Net Income (A: Mar. 2026 )/( (Total Stockholders Equity (A: Mar. 2025 )+Total Stockholders Equity (A: Mar. 2026 ))/ count )
=23.26/( (454.851+441.787)/ 2 )
=23.26/448.319
=5.19 %

Tsutsumi Jewelry Co's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Sep. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=36.584/( (459.081+440.131)/ 2 )
=36.584/449.606
=8.14 %

* 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 four times the quarterly (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 8.14% mean?
Tsutsumi Jewelry Co (TSSJF) has a ROE % of 8.14% 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 Tsutsumi Jewelry Co and its competitors. This is 698% above median its historical median of 1.02. According to the industry distribution chart, Tsutsumi Jewelry Co ranks #606 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 55.2%.
Is Tsutsumi Jewelry Co's ROE % too high?
Tsutsumi Jewelry Co's current ROE % of 8.14% is 698% above median its 10-year median of 1.02. The Retail - Cyclical industry median ROE % is 6.46. Tsutsumi Jewelry Co's value of 8.14% is 26% above this industry median. Based on the distribution chart, Tsutsumi Jewelry Co ranks #606 out of 1097 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Tsutsumi Jewelry Co has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Tsutsumi Jewelry Co's ROE % compare to TPR?
According to the Retail - Cyclical industry distribution chart, Tsutsumi Jewelry Co ranks #606 out of 1097 companies for ROE %. This places Tsutsumi Jewelry Co in the lower half of its industry. The industry median ROE % is 6.46. Tsutsumi Jewelry Co's value of 8.14% is 26% above this benchmark. While the company's 10-year median is 1.02 vs. the industry median of 6.46, Tsutsumi Jewelry 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 Retail - Cyclical company?
The median ROE % among Retail - Cyclical companies is 6.46, based on 1,097 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. Tsutsumi Jewelry Co's current ROE % of 8.14% is 26% 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 Tsutsumi Jewelry Co and its competitors. For the Retail - Cyclical industry, the median ROE % is 6.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsutsumi Jewelry Co's current ROE % is 8.14%, which is 698% above median its own 10-year median of 1.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsutsumi Jewelry Co stock overvalued right now?
Tsutsumi Jewelry Co (TSSJF) has a current ROE % of 8.14%. The stock's GF Value™ is $21.01, compared to a current price of $15.32 — trading 27.1% below its estimated fair value. The current ROE % is 8.14%, which is 698% above median its 10-year median of 1.02 and 26% above the Retail - Cyclical industry median of 6.46. Tsutsumi Jewelry Co's overall GF Score™ is 84/100 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 Tsutsumi Jewelry Co (TSSJF), the current ROE % is 8.14% 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.

Is Tsutsumi Jewelry Co (TSSJF) Overvalued in 2026?

Based on GuruFocus' analysis, Tsutsumi Jewelry Co stock appears to be undervalued. The current stock price of $15.32 is trading 27.1% below its estimated GF Value™ of $21.01.

Key valuation signals for TSSJF:

  • ROE %: 8.14% (698% above median its 10-year median of 1.02)
  • GF Value™: $21.01 vs. price of $15.32 (27.1% below fair value)
  • GF Score™: 84/100 with 1 warning sign
  • Industry Position: 26% above the Retail - Cyclical median (#606 of 1097)

No single metric tells the full story. See the TSSJF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tsutsumi Jewelry Co Business Description

Other Exchanges 7937:Japan
Address 4-24-26, Chuo Saitama-ken, Saitama-ken, Warabi-shi, JPN, 335-0004
Tsutsumi Jewelry Co Ltd is a Japan-based jewelry company engages in the manufacture, wholesale and retail of jewelry, precious stones, and accessories. Its products include rings, necklaces, bracelets, anklets, pendants, brooches, straps, and accessories. It imports gems; manufactures jewelry; and operates jewelry specialty store under the name Jewelry Tsutsumi.
84GF Score

Get the complete analysis for TSSJF

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

$15.32
Price
$21.01
GF Value