Art Vivant Co (TSE:7523) ROIC %: 5.13% (As of Mar. 2026)


TSE:7523 Art Vivant Co Ltd TSE:7523
89 GF Score
Price 円1,711.00
GF Value 円1,507.41
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Art Vivant Co ROIC %?

Art Vivant Co TSE:7523 -0.93% 89 ROIC % is 5.13% as of Mar. 2026. GuruFocus rates TSE:7523 with a GF Score™ of 89/100 and a GF Value™ of 円1,507.41 (Modestly Overvalued). The stock has 2 warning signs investors should review.

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Art Vivant Co's annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was 5.13%.

As of today (2026-07-02), Art Vivant Co's WACC % is 3.33%. Art Vivant Co's ROIC % is 6.34% (calculated using TTM income statement data). Art Vivant 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.


Art Vivant Co  (TSE:7523) 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, Art Vivant Co's WACC % is 3.33%. Art Vivant Co's ROIC % is 6.34% (calculated using TTM income statement data). Art Vivant 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.


Art Vivant Co ROIC % Related Terms


Art Vivant Co ROIC % Historical Data

* Premium members only.

The historical data trend for Art Vivant 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.

Art Vivant Co ROIC % Chart

Art Vivant Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.30 6.49 5.33 4.26 6.38

Art Vivant Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
ROIC % 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 3.65 5.51 2.91 7.71 5.13

TSE:7523 vs ROL, SCI, FTDR: ROIC % Comparison

For the Personal Services subindustry, Art Vivant 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.


Art Vivant Co ROIC % vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Art Vivant Co's ROIC % distribution charts can be found below:

* The bar in red indicates where Art Vivant Co's ROIC % falls into.


TSE:7523
89GF Score
Art Vivant Co Ltd TSE:7523
ROIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Art Vivant Co ROIC % Calculation

Art Vivant Co's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Mar. 2026 is calculated as:

ROIC % (A: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Mar. 2025 ) + Invested Capital (A: Mar. 2026 ))/ count )
=2698.273 * ( 1 - 35.27% )/( (28186.263 + 26606.958)/ 2 )
=1746.5921129/27396.6105
=6.38 %

where

Invested Capital(A: Mar. 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))
=34773.472 - 834.674 - ( 5752.535 - max(0, 16474.481 - 29681.055+5752.535))
=28186.263

Invested Capital(A: Mar. 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))
=36645.852 - 960.269 - ( 9078.625 - max(0, 18710.342 - 33244.555+9078.625))
=26606.958

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

ROIC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Sep. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=2485.364 * ( 1 - 43.76% )/( (27868.014 + 26606.958)/ 2 )
=1397.7687136/27237.486
=5.13 %

where

Invested Capital(Q: Sep. 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))
=36597.956 - 909.54 - ( 7820.402 - max(0, 18692.885 - 32994.91+7820.402))
=27868.014

Invested Capital(Q: Mar. 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))
=36645.852 - 960.269 - ( 9078.625 - max(0, 18710.342 - 33244.555+9078.625))
=26606.958

Note: The Operating Income data used here is two times the semi-annual (Mar. 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 5.13% mean?
Art Vivant Co (TSE:7523) has a ROIC % of 5.13% as of Mar. 2026. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Art Vivant Co and its competitors.
Is Art Vivant Co's ROIC % too high?
Art Vivant Co's current ROIC % is 5.13%. The Personal Services industry median ROIC % is 3.81. Art Vivant Co's value of 5.13% is 34.8% above this industry median. Overall, Art Vivant Co has a GF Score™ of 89/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Art Vivant Co's ROIC % compare to ROL and SCI?
Art Vivant Co's ROIC % of 5.13% can be compared against companies in the Personal Services industry. The industry median ROIC % is 3.81. Art Vivant Co's value of 5.13% is 34.8% 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 Personal Services company?
The median ROIC % among Personal Services companies is 3.81, based on 98 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. Art Vivant Co's current ROIC % of 5.13% is 34.8% 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 Art Vivant Co and its competitors. For the Personal Services industry, the median ROIC % is 3.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Art Vivant Co's current ROIC % is 5.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Art Vivant Co stock overvalued right now?
Based on GuruFocus' analysis, Art Vivant Co (TSE:7523) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,507.41, compared to a current price of 円1,711.00 — trading 13.5% above its estimated fair value. The current ROIC % is 5.13% and 34.8% above the Personal Services industry median of 3.81. Art Vivant Co's overall GF Score™ is 89/100 with 2 warning signs to review. 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 Art Vivant Co (TSE:7523), the current ROIC % is 5.13% 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 Art Vivant Co (TSE:7523) Overvalued in 2026?

Based on GuruFocus' analysis, Art Vivant Co stock appears to be overvalued. The current stock price of 円1,711.00 is trading 13.5% above its estimated GF Value™ of 円1,507.41. GuruFocus considers Art Vivant Co to be Modestly Overvalued.

Key valuation signals for TSE:7523:

  • ROIC %: 5.13%
  • GF Value™: 円1,507.41 vs. price of 円1,711.00 (13.5% above fair value)
  • GF Score™: 89/100 with 2 warning signs
  • Industry Position: 34.8% above the Personal Services median

No single metric tells the full story. See the TSE:7523 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Art Vivant Co Business Description

Address 4-13-14, Higashi-Shinagawa, 13th Floor, Glass Cube, Tokyo, JPN, 140-0002
Art Vivant Co Ltd is a Japan-based company engaged in operating art galleries. It is involved in selling mainly contemporary art printings and selection of popular artists at stores and exhibitions. The company offered products include paintings such as prints, oil paintings, watercolor, arts and crafts, and sculptures, among other products.
89GF Score

Get the complete analysis for TSE:7523

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

円1,711.00
Price
円1,507.41
GF Value