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Artner CoTSE:2163 +0.10%85 3-Year ROIIC % is 16.68 as of Jan. 2026, which is 86% below its 10-year median of 116.63. GuruFocus rates TSE:2163 with a GF Score™ of 85/100 and a GF Value™ of 円2,258.12 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,011 Business Services companies, Artner Co ranks better than 70.03% on this metric.
3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year.
Artner Co's 3-Year ROIIC % for the quarter that ended in Jan. 2026 was 16.68%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Artner Co's 3-Year ROIIC % or its related term are showing as below:
TSE:2163's 3-Year ROIIC % is ranked better than 70.03% of 1011
companies
in the Business Services industry
Industry Median: 5.01
vs TSE:2163: 16.68
Artner Co (TSE:2163) 3-Year ROIIC % Explanation
Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.
High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
Be Aware
It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.
Artner Co 3-Year ROIIC % Related Terms
Artner Co 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for Artner Co's 3-Year ROIIC % 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.
TSE:2163 vs KFY, RHI, TNET: 3-Year ROIIC % Comparison
For the Staffing & Employment Services subindustry, Artner Co's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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.
Artner Co 3-Year ROIIC % vs Business Services Industry
For the Business Services industry and Industrials sector, Artner Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Artner Co's 3-Year ROIIC % 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.
** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.
Artner Co (TSE:2163) has a 3-Year ROIIC % of 16.68 as of Jan. 2026. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Artner Co and its competitors. This is 86% below median its historical median of 116.63. Over the past decade, Artner Co's 3-Year ROIIC % has ranged from 16.68 to 682.47. According to the industry distribution chart, Artner Co ranks #303 out of 1011 companies in the Business Services industry, placing it in the top 30%.
Is Artner Co's 3-Year ROIIC % too high?
Artner Co's current 3-Year ROIIC % of 16.68 is 86% below median its 10-year median of 116.63. Over the past 10 years, this metric has ranged from a low of 16.68 to a high of 682.47. The Business Services industry median 3-Year ROIIC % is 5.01. Artner Co's value of 16.68 is 232.9% above this industry median. Based on the distribution chart, Artner Co ranks #303 out of 1011 companies in the Business Services industry, which is above the industry midpoint. Overall, Artner Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Artner Co's 3-Year ROIIC % compare to KFY and RHI?
According to the Business Services industry distribution chart, Artner Co ranks #303 out of 1011 companies for 3-Year ROIIC %. This puts Artner Co in the upper half of its industry. The industry median 3-Year ROIIC % is 5.01. Artner Co's value of 16.68 is 232.9% above this benchmark. Historically, Artner Co's own 3-Year ROIIC % has ranged from 16.68 to 682.47 over the past decade. While the company's 10-year median is 116.63 vs. the industry median of 5.01, Artner 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 3-Year ROIIC % for a Business Services company?
The median 3-Year ROIIC % among Business Services companies is 5.01, based on 1,011 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Artner Co's current 3-Year ROIIC % of 16.68 is 232.9% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Artner Co and its competitors. For the Business Services industry, the median 3-Year ROIIC % is 5.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Artner Co's current 3-Year ROIIC % is 16.68, which is 86% below median its own 10-year median of 116.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artner Co stock overvalued right now?
Based on GuruFocus' analysis, Artner Co (TSE:2163) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,258.12, compared to a current price of 円2,013.00 — trading 10.9% below its estimated fair value. The current 3-Year ROIIC % is 16.68, which is 86% below median its 10-year median of 116.63 and 232.9% above the Business Services industry median of 5.01. Artner Co's overall GF Score™ is 85/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Artner Co (TSE:2163), the current 3-Year ROIIC % is 16.68 as of Jan. 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 Artner Co (TSE:2163) Overvalued in 2026?
Based on GuruFocus' analysis, Artner Co stock appears to be undervalued.
The current stock price of 円2,013.00 is trading 10.9% below its estimated GF Value™ of 円2,258.12.
GuruFocus considers Artner Co to be Modestly Undervalued.
Key valuation signals for TSE:2163:
3-Year ROIIC %: 16.68 (86% below median its 10-year median of 116.63)
GF Value™: 円2,258.12 vs. price of 円2,013.00 (10.9% below fair value)
Industry Position: 232.9% above the Business Services median (#303 of 1011)
No single metric tells the full story. See the TSE:2163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Artner Co Ltd provides technical outsourcing services. It is engaged in the engineer dispatch business, which involves providing specialized skills through design engineers in areas such as software (development of software to be incorporated into IoT devices and application software for network systems), electricity and electronics (design of circuit boards, which are the heart of devices and equipment, and reliability assessment), and machinery (design of mechanisms that make machines work using 2D CAD and 3D CAD), thereby supporting the design and development departments of client companies. Additionally, the company also takes part in contract and outsourcing business, accepting design and development work from client companies.
85GF Score
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