Top's (TSE:243A) 3-Year ROIIC % : 7.57% (As of Sep. 2025) — Near Median

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TSE:243A Top's Inc TSE:243A
16 GF Score
Price 円1,122.00
! 5 Warning Signs
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What is Top's 3-Year ROIIC %?

Top's TSE:243A 16 3-Year ROIIC % is 7.57 as of Sep. 2025, which is at its 10-year median of 7.57. GuruFocus rates TSE:243A with a GF Score™ of 16/100. The stock has 5 warning signs investors should review.

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. Top's's 3-Year ROIIC % for the quarter that ended in Sep. 2025 was 7.57%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Top's's 3-Year ROIIC % or its related term are showing as below:

TSE:243A's 3-Year ROIIC % is not ranked
in the Restaurants industry.
Industry Median: 3.905 vs TSE:243A: 7.57

Top's  (TSE:243A) 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.


Top's 3-Year ROIIC % Related Terms


Top's 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Top's'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.

Top's 3-Year ROIIC % Chart

Top's Annual Data
Trend Sep22 Sep23 Sep24 Sep25
3-Year ROIIC %
0.00 0.00 0.00 7.57

Top's Semi-Annual Data
Sep22 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
3-Year ROIIC % Get a 7-Day Free Trial 0.00 0.00 0.00 7.57 0.00

TSE:243A vs MCD, SBUX, CMG: 3-Year ROIIC % Comparison

For the Restaurants subindustry, Top's'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.


Top's 3-Year ROIIC % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Top's's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Top's's 3-Year ROIIC % falls into.


TSE:243A
16GF Score
Top's Inc TSE:243A
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Top's 3-Year ROIIC % Calculation

Top's's 3-Year ROIIC % for the quarter that ended in Sep. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 101.945 (Sep. 2025) - 19.69 (Sep. 2022) )/( 2104.518 (Sep. 2025) - 1017.738 (Sep. 2022) )
=82.255/1086.78
=7.57%***

* 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.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 7.57 mean?
Top's (TSE:243A) has a 3-Year ROIIC % of 7.57 as of Sep. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Top's and its competitors. This is near median its historical median of 7.57. Over the past decade, Top's' 3-Year ROIIC % has ranged from 7.57 to 7.57.
Is Top's' 3-Year ROIIC % too high?
Top's' current 3-Year ROIIC % of 7.57 is near median its 10-year median of 7.57. Over the past 10 years, this metric has ranged from a low of 7.57 to a high of 7.57. The Restaurants industry median 3-Year ROIIC % is 3.91. Top's' value of 7.57 is 93.9% above this industry median. Overall, Top's has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Top's' 3-Year ROIIC % compare to MCD and SBUX?
Top's' 3-Year ROIIC % of 7.57 can be compared against companies in the Restaurants industry. The industry median 3-Year ROIIC % is 3.91. Top's' value of 7.57 is 93.9% above this benchmark. Historically, Top's' own 3-Year ROIIC % has ranged from 7.57 to 7.57 over the past decade. While the company's 10-year median is 7.57 vs. the industry median of 3.91, Top's 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 Restaurants company?
The median 3-Year ROIIC % among Restaurants companies is 3.91, based on 334 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. Top's's current 3-Year ROIIC % of 7.57 is 93.9% 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 Top's and its competitors. For the Restaurants industry, the median 3-Year ROIIC % is 3.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top's's current 3-Year ROIIC % is 7.57, which is near median its own 10-year median of 7.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top's stock overvalued right now?
Top's (TSE:243A) has a current 3-Year ROIIC % of 7.57. The current 3-Year ROIIC % is 7.57, which is near median its 10-year median of 7.57 and 93.9% above the Restaurants industry median of 3.91. Top's' overall GF Score™ is 16/100 with 5 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 Top's (TSE:243A), the current 3-Year ROIIC % is 7.57 as of Sep. 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.

Top's Business Description

Address 3-16-11 Akasaka, Minato-ku, Tokyo, JPN, 107-0052
Top's Inc is engaged in manufacturing and selling of Western-style confectionery. The company is operating restaurants that serve light meals.
16GF Score

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

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