Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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.
MarkLines CoTSE:3901 +1.64%78 3-Year ROIIC % is 8.53 as of Dec. 2025, which is 83% below its 10-year median of 49.13. GuruFocus rates TSE:3901 with a GF Score™ of 78/100 and a GF Value™ of 円3,313.47 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 530 Interactive Media companies, MarkLines Co ranks better than 55.09% 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.
MarkLines Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 8.53%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for MarkLines Co's 3-Year ROIIC % or its related term are showing as below:
TSE:3901's 3-Year ROIIC % is ranked better than 55.09% of 530
companies
in the Interactive Media industry
Industry Median: 3.385
vs TSE:3901: 8.53
MarkLines Co (TSE:3901) 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.
MarkLines Co 3-Year ROIIC % Related Terms
MarkLines Co 3-Year ROIIC % Historical Data
* Premium members only.
The historical data trend for MarkLines 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:3901 vs GOOGL, META, SPOT: 3-Year ROIIC % Comparison
For the Internet Content & Information subindustry, MarkLines 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.
MarkLines Co 3-Year ROIIC % vs Interactive Media Industry
For the Interactive Media industry and Communication Services sector, MarkLines Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where MarkLines 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.
MarkLines Co (TSE:3901) has a 3-Year ROIIC % of 8.53 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on MarkLines Co and its competitors. This is 83% below median its historical median of 49.13. Over the past decade, MarkLines Co's 3-Year ROIIC % has ranged from 8.53 to 84.31. According to the industry distribution chart, MarkLines Co ranks #238 out of 530 companies in the Interactive Media industry, placing it in the top 44.9%.
Is MarkLines Co's 3-Year ROIIC % too high?
MarkLines Co's current 3-Year ROIIC % of 8.53 is 83% below median its 10-year median of 49.13. Over the past 10 years, this metric has ranged from a low of 8.53 to a high of 84.31. The Interactive Media industry median 3-Year ROIIC % is 3.39. MarkLines Co's value of 8.53 is 152% above this industry median. Based on the distribution chart, MarkLines Co ranks #238 out of 530 companies in the Interactive Media industry, which is above the industry midpoint. Overall, MarkLines Co has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does MarkLines Co's 3-Year ROIIC % compare to GOOGL and META?
According to the Interactive Media industry distribution chart, MarkLines Co ranks #238 out of 530 companies for 3-Year ROIIC %. This puts MarkLines Co in the upper half of its industry. The industry median 3-Year ROIIC % is 3.39. MarkLines Co's value of 8.53 is 152% above this benchmark. Historically, MarkLines Co's own 3-Year ROIIC % has ranged from 8.53 to 84.31 over the past decade. While the company's 10-year median is 49.13 vs. the industry median of 3.39, MarkLines 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 an Interactive Media company?
The median 3-Year ROIIC % among Interactive Media companies is 3.39, based on 530 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. MarkLines Co's current 3-Year ROIIC % of 8.53 is 152% 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 MarkLines Co and its competitors. For the Interactive Media industry, the median 3-Year ROIIC % is 3.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. MarkLines Co's current 3-Year ROIIC % is 8.53, which is 83% below median its own 10-year median of 49.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MarkLines Co stock overvalued right now?
Based on GuruFocus' analysis, MarkLines Co (TSE:3901) is currently considered Significantly Undervalued. The stock's GF Value™ is 円3,313.47, compared to a current price of 円1,363.00 — trading 58.9% below its estimated fair value. The current 3-Year ROIIC % is 8.53, which is 83% below median its 10-year median of 49.13 and 152% above the Interactive Media industry median of 3.39. MarkLines Co's overall GF Score™ is 78/100 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 MarkLines Co (TSE:3901), the current 3-Year ROIIC % is 8.53 as of Dec. 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.
Is MarkLines Co (TSE:3901) Overvalued in 2026?
Based on GuruFocus' analysis, MarkLines Co stock appears to be undervalued.
The current stock price of 円1,363.00 is trading 58.9% below its estimated GF Value™ of 円3,313.47.
GuruFocus considers MarkLines Co to be Significantly Undervalued.
Key valuation signals for TSE:3901:
3-Year ROIIC %: 8.53 (83% below median its 10-year median of 49.13)
GF Value™: 円3,313.47 vs. price of 円1,363.00 (58.9% below fair value)
Industry Position: 152% above the Interactive Media median (#238 of 530)
No single metric tells the full story. See the TSE:3901 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
MarkLines Co Ltd engages in the provision of an automotive industrial portal. The company's Information Platform offers online information services, including information about suppliers, such as who supplies whom, plant data, and market trends; sales and production statistics; reports on technology and market trends; and model plan data comprising forecasts. It also provides B2B promotional support and advertisement services that include promotional emails and banner ads under the LINES name to its Information Platform members. The company serves OEMs, parts suppliers, and material suppliers.
78GF Score
Get the complete analysis for TSE:3901
3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3901 has been successfully added to your 
