Artner Co (TSE:2163) Selling, General, & Admin. Expense: 円0 Mil (TTM As of Jan. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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.

TSE:2163 Artner Co Ltd TSE:2163
90 GF Score
Price 円981.00
GF Value 円1,134.18
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Artner Co Selling, General, & Admin. Expense?

Artner Co TSE:2163 +0.51% 90 Selling, General, & Admin. Expense is 円0 Mil as of Jan. 2026. GuruFocus rates TSE:2163 with a GF Score™ of 90/100 and a GF Value™ of 円1,134.18 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Artner Co's selling, general, & admin. expense for the three months ended in Jan. 2026 was 円0 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Jan. 2026 was 円0 Mil.


Artner Co  (TSE:2163) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Artner Co Selling, General, & Admin. Expense Related Terms


Artner Co Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Artner Co's Selling, General, & Admin. Expense 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.

Artner Co Selling, General, & Admin. Expense Chart

Artner Co Annual Data
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Artner Co Quarterly Data
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TSE:2163 vs KFY, RHI, TNET: Selling, General, & Admin. Expense Comparison

For the Staffing & Employment Services subindustry, Artner Co's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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.


Artner Co Selling, General, & Admin. Expense vs Business Services Industry

For the Business Services industry and Industrials sector, Artner Co's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Artner Co's Selling, General, & Admin. Expense falls into.


TSE:2163
90GF Score
Artner Co Ltd TSE:2163
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Artner Co Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Jan. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円0 Mil.

* 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.

What does a Selling, General, & Admin. Expense of 円0 Mil mean?
Artner Co (TSE:2163) has a Selling, General, & Admin. Expense of 円0 Mil as of Jan. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Artner Co and its competitors.
Is Artner Co's Selling, General, & Admin. Expense too high?
Artner Co's current Selling, General, & Admin. Expense is 円0 Mil. Overall, Artner Co has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Artner Co's Selling, General, & Admin. Expense compare to KFY and RHI?
Artner Co's Selling, General, & Admin. Expense of 円0 Mil can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Business Services company?
A good Selling, General, & Admin. Expense depends on the Business Services industry context. However, Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Artner Co and its competitors. Artner Co's current Selling, General, & Admin. Expense is 円0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artner Co stock overvalued right now?
Based on GuruFocus' analysis, Artner Co (TSE:2163) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,134.18, compared to a current price of 円981.00 — trading 13.5% below its estimated fair value. The current Selling, General, & Admin. Expense is 円0 Mil. Artner Co's overall GF Score™ is 90/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Artner Co (TSE:2163), the current Selling, General, & Admin. Expense is 円0 Mil as of Jan. 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 Artner Co (TSE:2163) Overvalued in 2026?

Based on GuruFocus' analysis, Artner Co stock appears to be undervalued. The current stock price of 円981.00 is trading 13.5% below its estimated GF Value™ of 円1,134.18. GuruFocus considers Artner Co to be Modestly Undervalued.

Key valuation signals for TSE:2163:

  • Selling, General, & Admin. Expense: 円0 Mil
  • GF Value™: 円1,134.18 vs. price of 円981.00 (13.5% below fair value)
  • GF Score™: 90/100 with 2 warning signs

No single metric tells the full story. See the TSE:2163 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Artner Co Business Description

Address 2-18 Nakanoshima 3-chome, Sumitomo Nakanoshima Building, 2nd Floor, Kita-ku, Tokyo, JPN, 530-0005
Artner Co Ltd provides technical outsourcing services. It is engaged in the engineer dispatch business, which involves providing specialized skills through design engineers in areas such as software (development of software to be incorporated into IoT devices and application software for network systems), electricity and electronics (design of circuit boards, which are the heart of devices and equipment, and reliability assessment), and machinery (design of mechanisms that make machines work using 2D CAD and 3D CAD), thereby supporting the design and development departments of client companies. Additionally, the company also takes part in contract and outsourcing business, accepting design and development work from client companies.
90GF Score

Get the complete analysis for TSE:2163

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円981.00
Price
円1,134.18
GF Value