CELM (TSE:7367) 3-Year ROIIC % : -1.96% (As of Mar. 2026)

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TSE:7367 CELM Inc TSE:7367
79 GF Score
Price 円337.00
GF Value 円548.02
Valuation Significantly Undervalued
! 1 Warning Sign
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What is CELM 3-Year ROIIC %?

CELM TSE:7367 79 3-Year ROIIC % is -1.96 as of Mar. 2026. GuruFocus rates TSE:7367 with a GF Score™ of 79/100 and a GF Value™ of 円548.02 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,012 Business Services companies, CELM ranks worse than 66.7% 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. CELM's 3-Year ROIIC % for the quarter that ended in Mar. 2026 was -1.96%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

TSE:7367's 3-Year ROIIC % is ranked worse than
66.7% of 1012 companies
in the Business Services industry
Industry Median: 5.14 vs TSE:7367: -1.96

CELM  (TSE:7367) 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.


CELM 3-Year ROIIC % Related Terms


CELM 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for CELM'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.

CELM 3-Year ROIIC % Chart

CELM Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
3-Year ROIIC %
Get a 7-Day Free Trial -2.45 -66.39 -114.53 10.40 -1.96

CELM Semi-Annual Data
Mar19 Mar20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
3-Year ROIIC % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -114.53 0.00 10.40 0.00 -1.96

TSE:7367 vs KFY, RHI, TNET: 3-Year ROIIC % Comparison

For the Staffing & Employment Services subindustry, CELM'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.


CELM 3-Year ROIIC % vs Business Services Industry

For the Business Services industry and Industrials sector, CELM's 3-Year ROIIC % distribution charts can be found below:

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


TSE:7367
79GF Score
CELM Inc TSE:7367
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CELM 3-Year ROIIC % Calculation

CELM's 3-Year ROIIC % for the quarter that ended in Mar. 2026 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 653.763704 (Mar. 2026) - 689.7839972 (Mar. 2023) )/( 4747.247 (Mar. 2026) - 2906.723 (Mar. 2023) )
=-36.0202932/1840.524
=-1.96%***

* 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 -1.96 mean?
CELM (TSE:7367) has a 3-Year ROIIC % of -1.96 as of Mar. 2026. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on CELM and its competitors. According to the industry distribution chart, CELM ranks #675 out of 1012 companies in the Business Services industry, placing it in the top 66.7%.
Is CELM's 3-Year ROIIC % too high?
CELM's current 3-Year ROIIC % is -1.96. Based on the distribution chart, CELM ranks #675 out of 1012 companies in the Business Services industry, which is below the industry midpoint. Overall, CELM has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's 3-Year ROIIC % compare to KFY and RHI?
According to the Business Services industry distribution chart, CELM ranks #675 out of 1012 companies for 3-Year ROIIC %. This places CELM in the lower half of its industry. The industry median 3-Year ROIIC % is 5.14. 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 5.14, based on 1,012 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. 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 CELM and its competitors. For the Business Services industry, the median 3-Year ROIIC % is 5.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CELM's current 3-Year ROIIC % is -1.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円548.02, compared to a current price of 円337.00 — trading 38.5% below its estimated fair value. The current 3-Year ROIIC % is -1.96. CELM's overall GF Score™ is 79/100 with 1 warning sign 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 CELM (TSE:7367), the current 3-Year ROIIC % is -1.96 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 CELM (TSE:7367) Overvalued in 2026?

Based on GuruFocus' analysis, CELM stock appears to be undervalued. The current stock price of 円337.00 is trading 38.5% below its estimated GF Value™ of 円548.02. GuruFocus considers CELM to be Significantly Undervalued.

Key valuation signals for TSE:7367:

  • 3-Year ROIIC %: -1.96
  • GF Value™: 円548.02 vs. price of 円337.00 (38.5% below fair value)
  • GF Score™: 79/100 with 1 warning sign

No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CELM Business Description

Address 1-19-19 Ebisu, Ebisu Business Tower 7th Floor, Shibuya-ku, Tokyo, JPN, 150-0013
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
79GF Score

Get the complete analysis for TSE:7367

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

円337.00
Price
円548.02
GF Value