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.
Return on Retained Earnings (RORE) is an indicator of a company's growth potential, it shows how much a company earns by reinvesting its retained earnings, i.e. profits after dividend payments.
PAL Group Holdings Co's 3-Year RORE % for the quarter that ended in Feb. 2026 was 16.61%.
The industry rank for PAL Group Holdings Co's 3-Year RORE % or its related term are showing as below:
TSE:2726's 3-Year RORE % is ranked better than 62% of 1050
companies
in the Retail - Cyclical industry
Industry Median: 5.155
vs TSE:2726: 16.61
PAL Group Holdings Co (TSE:2726) 3-Year RORE % Explanation
Return on Retained Earnings (RORE) is important to investors because it reveals a company's efficiency and growth potential. A higher RORE indicates a higher return. A high RORE indicates that the company should reinvest profits into the business. A lower RORE suggests that the company should distribute profits to shareholders by paying out dividends, since those dollars aren't generating much additional growth for the company.
There are a several different ways to arrive at the Return on Retained Earnings. The simplest way to calculate it is by using published information on Earnings per Share (EPS) and Dividend per Share (DPS) over a selected period. Here, 3-year period is chosen.
Be Aware
Please keep in mind that the RORE is relative to the nature of the business and its competitors. If another company in the same sector is producing a lower return on retained earnings, it doesn’t necessarily mean it’s a bad investment. It may just suggest the company is older and no longer in a high growth stage. At such a stage in the business cycle, it would be expected to see a lower RORE and higher dividend payout.
PAL Group Holdings Co 3-Year RORE % Related Terms
PAL Group Holdings Co 3-Year RORE % Historical Data
* Premium members only.
The historical data trend for PAL Group Holdings Co's 3-Year RORE % 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:2726 vs TJX, ROST, BURL: 3-Year RORE % Comparison
For the Apparel Retail subindustry, PAL Group Holdings Co's 3-Year RORE %, along with its competitors' market caps and 3-Year RORE % 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 RORE % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, PAL Group Holdings Co's 3-Year RORE % distribution charts can be found below:
* The bar in red indicates where PAL Group Holdings Co's 3-Year RORE % 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.
In the calculation of 3-Year RORE %, the most recent and first period EPS (Diluted) is the trailing twelve months (TTM) data ended in Feb. 2026 and 3-year before.
PAL Group Holdings Co (TSE:2726) has a 3-Year RORE % of 16.61 as of Feb. 2026. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on PAL Group Holdings Co and its competitors. According to the industry distribution chart, PAL Group Holdings Co ranks #399 out of 1050 companies in the Retail - Cyclical industry, placing it in the top 38%.
Is PAL Group Holdings Co's 3-Year RORE % too high?
PAL Group Holdings Co's current 3-Year RORE % is 16.61. The Retail - Cyclical industry median 3-Year RORE % is 5.16. PAL Group Holdings Co's value of 16.61 is 222.2% above this industry median. Based on the distribution chart, PAL Group Holdings Co ranks #399 out of 1050 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, PAL Group Holdings Co has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PAL Group Holdings Co's 3-Year RORE % compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, PAL Group Holdings Co ranks #399 out of 1050 companies for 3-Year RORE %. This puts PAL Group Holdings Co in the upper half of its industry. The industry median 3-Year RORE % is 5.16. PAL Group Holdings Co's value of 16.61 is 222.2% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year RORE % for a Retail - Cyclical company?
The median 3-Year RORE % among Retail - Cyclical companies is 5.16, based on 1,050 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year RORE % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year RORE % 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 RORE % of 16.61 is 222.2% 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 RORE % mean?
A high 3-Year RORE % can signal that a stock is expensive relative to its fundamentals. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on PAL Group Holdings Co and its competitors. For the Retail - Cyclical industry, the median 3-Year RORE % is 5.16 — 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 RORE % is 16.61. 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 Modestly Undervalued. The stock's GF Value™ is 円1,703.60, compared to a current price of 円1,496.00 — trading 12.2% below its estimated fair value. The current 3-Year RORE % is 16.61 and 222.2% above the Retail - Cyclical industry median of 5.16. PAL Group Holdings Co's overall GF Score™ is 77/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For PAL Group Holdings Co (TSE:2726), the current 3-Year RORE % is 16.61 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1,496.00 is trading 12.2% below its estimated GF Value™ of 円1,703.60.
GuruFocus considers PAL Group Holdings Co to be Modestly Undervalued.
Key valuation signals for TSE:2726:
3-Year RORE %: 16.61
GF Value™: 円1,703.60 vs. price of 円1,496.00 (12.2% below fair value)
Industry Position: 222.2% above the Retail - Cyclical median (#399 of 1050)
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 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.
77GF Score
Get the complete analysis for TSE:2726
3-Year RORE % 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:2726 has been successfully added to your 
