A Tie Co (TSE:369A) ROIC %: 27.33% (As of Feb. 2026)

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Director of Data and Quant Analytics at GuruFocus
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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:369A A Tie Co Ltd TSE:369A
21 GF Score
Price 円2,250.00
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What is A Tie Co ROIC %?

A Tie Co TSE:369A -2.00% 21 ROIC % is 27.33% as of Feb. 2026. GuruFocus rates TSE:369A with a GF Score™ of 21/100.

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. A Tie Co's annualized return on invested capital (ROIC %) for the quarter that ended in Feb. 2026 was 27.33%.

As of today (2026-07-19), A Tie Co's WACC % is 8.67%. A Tie Co's ROIC % is 26.41% (calculated using TTM income statement data). A Tie Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


A Tie Co  (TSE:369A) ROIC % Explanation

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROIC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, A Tie Co's WACC % is 8.67%. A Tie Co's ROIC % is 26.41% (calculated using TTM income statement data). A Tie Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Be Aware

Like ROE % and ROA %, ROIC % is calculated with only 12 months of data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.


A Tie Co ROIC % Related Terms


A Tie Co ROIC % Historical Data

* Premium members only.

The historical data trend for A Tie Co's ROIC % 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.

A Tie Co ROIC % Chart

A Tie Co Annual Data
Trend Aug23 Aug24 Aug25
ROIC %
24.96 26.32 29.49

A Tie Co Semi-Annual Data
Aug23 Aug24 Feb25 Aug25 Feb26
ROIC % 0.00 0.00 37.45 24.58 27.33

TSE:369A vs PWR, FIX, EME: ROIC % Comparison

For the Engineering & Construction subindustry, A Tie Co's ROIC %, along with its competitors' market caps and ROIC % 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.


A Tie Co ROIC % vs Construction Industry

For the Construction industry and Industrials sector, A Tie Co's ROIC % distribution charts can be found below:

* The bar in red indicates where A Tie Co's ROIC % falls into.


TSE:369A
21GF Score
A Tie Co Ltd TSE:369A
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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A Tie Co ROIC % Calculation

A Tie Co's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Aug. 2025 is calculated as:

ROIC % (A: Aug. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Aug. 2024 ) + Invested Capital (A: Aug. 2025 ))/ count )
=713.251 * ( 1 - 28.98% )/( (1461.934 + 1973.379)/ 2 )
=506.5508602/1717.6565
=29.49 %

where

Invested Capital(A: Aug. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3272.318 - 401.977 - ( 1970.955 - max(0, 599.24 - 2007.647+1970.955))
=1461.934

Invested Capital(A: Aug. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3881.011 - 379.981 - ( 2054.56 - max(0, 588.364 - 2116.015+2054.56))
=1973.379

A Tie Co's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Feb. 2026 is calculated as:

ROIC % (Q: Feb. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Aug. 2025 ) + Invested Capital (Q: Feb. 2026 ))/ count )
=773.38 * ( 1 - 30.21% )/( (1973.379 + 1976.644)/ 2 )
=539.741902/1975.0115
=27.33 %

where

Invested Capital(Q: Aug. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3881.011 - 379.981 - ( 2054.56 - max(0, 588.364 - 2116.015+2054.56))
=1973.379

Invested Capital(Q: Feb. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3857.439 - 339.964 - ( 2007.047 - max(0, 529.512 - 2070.343+2007.047))
=1976.644

Note: The Operating Income data used here is two times the semi-annual (Feb. 2026) data. The tax rate is limited to between 0% and 100%.

* 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.

Frequently Asked Questions Learn more about ROIC % →
What does a ROIC % of 27.33% mean?
A Tie Co (TSE:369A) has a ROIC % of 27.33% as of Feb. 2026. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on A Tie Co and its competitors.
Is A Tie Co's ROIC % too high?
A Tie Co's current ROIC % is 27.33%. The Construction industry median ROIC % is 4.67. A Tie Co's value of 27.33% is 485.2% above this industry median. Overall, A Tie Co has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does A Tie Co's ROIC % compare to PWR and FIX?
A Tie Co's ROIC % of 27.33% can be compared against companies in the Construction industry. The industry median ROIC % is 4.67. A Tie Co's value of 27.33% is 485.2% 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 ROIC % for a Construction company?
The median ROIC % among Construction companies is 4.67, based on 1,759 companies in the industry. Companies in the top quartile (top 25%) have a ROIC % significantly above this median, while those in the bottom quartile fall well below. However, ROIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. A Tie Co's current ROIC % of 27.33% is 485.2% 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 ROIC % mean?
A high ROIC % can signal that a stock is expensive relative to its fundamentals. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on A Tie Co and its competitors. For the Construction industry, the median ROIC % is 4.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. A Tie Co's current ROIC % is 27.33%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A Tie Co stock overvalued right now?
A Tie Co (TSE:369A) has a current ROIC % of 27.33%. The current ROIC % is 27.33% and 485.2% above the Construction industry median of 4.67. A Tie Co's overall GF Score™ is 21/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROIC % calculated?
ROIC % is calculated from a company's financial statements. For A Tie Co (TSE:369A), the current ROIC % is 27.33% 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.

A Tie Co Business Description

Address 3-21 Kandanishikicho, Chiyoda-ku, Tokyo, JPN, 101-0054
A Tie Co Ltd is engaged in the Comprehensive design and construction of tree burials/permanent memorial graves and cemeteries, a Recruitment and sales agency for cemetery users, and Temple management consulting.
21GF Score

Get the complete analysis for TSE:369A

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

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