PAL Group Holdings Co (TSE:2726) 3-Year ROIIC % : 34.15% (As of Feb. 2026) — 1009% Above Median

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TSE:2726 PAL Group Holdings Co Ltd TSE:2726
89 GF Score
Price 円1,500.00
GF Value 円1,653.86
Valuation Fairly Valued
View Full Analysis

What is PAL Group Holdings Co 3-Year ROIIC %?

PAL Group Holdings Co TSE:2726 +0.20% 89 3-Year ROIIC % is 34.15 as of Feb. 2026, which is 1009% above its 10-year median of 3.08. GuruFocus rates TSE:2726 with a GF Score™ of 89/100 and a GF Value™ of 円1,653.86 (Fairly Valued). Among 1,062 Retail - Cyclical companies, PAL Group Holdings Co ranks better than 81.92% 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. PAL Group Holdings Co's 3-Year ROIIC % for the quarter that ended in Feb. 2026 was 34.15%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

TSE:2726's 3-Year ROIIC % is ranked better than
81.92% of 1062 companies
in the Retail - Cyclical industry
Industry Median: 4.015 vs TSE:2726: 34.15

PAL Group Holdings Co  (TSE:2726) 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.


PAL Group Holdings Co 3-Year ROIIC % Related Terms


PAL Group Holdings Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for PAL Group Holdings 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.

PAL Group Holdings Co 3-Year ROIIC % Chart

PAL Group Holdings Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.95 -307.44 -115.46 81.18 34.15

PAL Group Holdings Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
3-Year ROIIC % 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 0.00 0.00 0.00 34.15 0.00

TSE:2726 vs TJX, ROST, BURL: 3-Year ROIIC % Comparison

For the Apparel Retail subindustry, PAL Group Holdings 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.


PAL Group Holdings Co 3-Year ROIIC % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, PAL Group Holdings Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where PAL Group Holdings Co's 3-Year ROIIC % falls into.


TSE:2726
89GF Score
PAL Group Holdings Co Ltd TSE:2726
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PAL Group Holdings Co 3-Year ROIIC % Calculation

PAL Group Holdings Co's 3-Year ROIIC % for the quarter that ended in Feb. 2026 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 18037.0736 (Feb. 2026) - 10292.9484 (Feb. 2023) )/( 63762 (Feb. 2026) - 41088 (Feb. 2023) )
=7744.1252/22674
=34.15%***

* 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 34.15 mean?
PAL Group Holdings Co (TSE:2726) has a 3-Year ROIIC % of 34.15 as of Feb. 2026. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on PAL Group Holdings Co and its competitors. This is 1009% above median its historical median of 3.08. According to the industry distribution chart, PAL Group Holdings Co ranks #192 out of 1062 companies in the Retail - Cyclical industry, placing it in the top 18.1%.
Is PAL Group Holdings Co's 3-Year ROIIC % too high?
PAL Group Holdings Co's current 3-Year ROIIC % of 34.15 is 1009% above median its 10-year median of 3.08. The Retail - Cyclical industry median 3-Year ROIIC % is 4.02. PAL Group Holdings Co's value of 34.15 is 750.6% above this industry median. Based on the distribution chart, PAL Group Holdings Co ranks #192 out of 1062 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, PAL Group Holdings Co has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does PAL Group Holdings Co's 3-Year ROIIC % compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, PAL Group Holdings Co ranks #192 out of 1062 companies for 3-Year ROIIC %. This places PAL Group Holdings Co in the top 18% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 4.02. PAL Group Holdings Co's value of 34.15 is 750.6% above this benchmark. While the company's 10-year median is 3.08 vs. the industry median of 4.02, PAL Group Holdings 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 Retail - Cyclical company?
The median 3-Year ROIIC % among Retail - Cyclical companies is 4.02, based on 1,062 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. PAL Group Holdings Co's current 3-Year ROIIC % of 34.15 is 750.6% 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 PAL Group Holdings Co and its competitors. For the Retail - Cyclical industry, the median 3-Year ROIIC % is 4.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PAL Group Holdings Co's current 3-Year ROIIC % is 34.15, which is 1009% above median its own 10-year median of 3.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PAL Group Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, PAL Group Holdings Co (TSE:2726) is currently considered Fairly Valued. The stock's GF Value™ is 円1,653.86, compared to a current price of 円1,500.00 — trading 9.3% below its estimated fair value. The current 3-Year ROIIC % is 34.15, which is 1009% above median its 10-year median of 3.08 and 750.6% above the Retail - Cyclical industry median of 4.02. PAL Group Holdings Co's overall GF Score™ is 89/100. 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 PAL Group Holdings Co (TSE:2726), the current 3-Year ROIIC % is 34.15 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.

Is PAL Group Holdings Co (TSE:2726) Overvalued in 2026?

Based on GuruFocus' analysis, PAL Group Holdings Co stock appears to be undervalued. The current stock price of 円1,500.00 is trading 9.3% below its estimated GF Value™ of 円1,653.86. GuruFocus considers PAL Group Holdings Co to be Fairly Valued.

Key valuation signals for TSE:2726:

  • 3-Year ROIIC %: 34.15 (1009% above median its 10-year median of 3.08)
  • GF Value™: 円1,653.86 vs. price of 円1,500.00 (9.3% below fair value)
  • GF Score™: 89/100
  • Industry Position: 750.6% above the Retail - Cyclical median (#192 of 1062)

No single metric tells the full story. See the TSE:2726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


PAL Group Holdings Co Business Description

Address 3-6-1, Doshumachi, 10th floor, Keihanshin Midosuji Building, Chuo-ku, Osaka, JPN, 541-0041
PAL Group Holdings Co Ltd is a holding company with subsidiaries that are manufacturers and retailers of women's clothing, men's clothing, and miscellaneous goods. The company's stores operate under dozens of brands, including Asoko, Beardsley, Capricieux Lemage, Chez toi, Ciaopanic, Colle, Discoat, Daily Russet, Dou Dou, CPCM, Lattice, Kastane, Mystic, 3 Coins, Who's Who, Goocy, Live Tart, Prose Verse, Loungedress, Omekashi, and Recette. PAL Group's brands have stores located in Japan and offer on-line ordering.
89GF Score

Get the complete analysis for TSE:2726

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

円1,500.00
Price
円1,653.86
GF Value