Three F Co (TSE:7544) Asset Turnover: 1.33 (As of Feb. 2026)

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TSE:7544 Three F Co Ltd TSE:7544
74 GF Score
Price 円558.00
GF Value 円478.93
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Three F Co Asset Turnover?

Three F Co TSE:7544 -0.36% 74 Asset Turnover is 1.33 as of Feb. 2026. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.93 (Modestly Overvalued). The stock has 1 warning sign investors should review.

Asset Turnover measures how quickly a company turns over its asset through sales. It is calculated as Revenue divided by Total Assets. Three F Co's Revenue for the six months ended in Feb. 2026 was 円7,470 Mil. Three F Co's Total Assets for the quarter that ended in Feb. 2026 was 円5,622 Mil. Therefore, Three F Co's Asset Turnover for the quarter that ended in Feb. 2026 was 1.33.

Asset Turnover is linked to ROE % through Du Pont Formula. Three F Co's annualized ROE % for the quarter that ended in Feb. 2026 was 6.49%. It is also linked to ROA % through Du Pont Formula. Three F Co's annualized ROA % for the quarter that ended in Feb. 2026 was 4.73%.


Three F Co  (TSE:7544) Asset Turnover Explanation

Asset Turnover is linked to ROE % through Du Pont Formula.

Three F Co's annulized ROE % for the quarter that ended in Feb. 2026 is

ROE %**(Q: Feb. 2026 )
=Net Income/Total Stockholders Equity
=266/4100
=(Net Income / Revenue)*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(266 / 14940)*(14940 / 5621.5)*(5621.5/ 4100)
=Net Margin %*Asset Turnover*Equity Multiplier
=1.78 %*2.6577*1.3711
=ROA %*Equity Multiplier
=4.73 %*1.3711
=6.49 %

Note: The Net Income data used here is two times the semi-annual (Feb. 2026) net income data. The Revenue data used here is two times the semi-annual (Feb. 2026) revenue data.

* 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.

** The ROE % used above is for Du Pont Analysis only. It is different from the defined ROE % page on our website, as here it uses Net Income instead of Net Income attributable to Common Stockholders in the calculation.

It is also linked to ROA % through Du Pont Formula:

Three F Co's annulized ROA % for the quarter that ended in Feb. 2026 is

ROA %(Q: Feb. 2026 )
=Net Income/Total Assets
=266/5621.5
=(Net Income / Revenue)*(Revenue / Total Assets)
=(266 / 14940)*(14940 / 5621.5)
=Net Margin %*Asset Turnover
=1.78 %*2.6577
=4.73 %

Note: The Net Income data used here is two times the semi-annual (Feb. 2026) net income data. The Revenue data used here is two times the semi-annual (Feb. 2026) revenue data.

* 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.


Be Aware

In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.

Therefore, it is a good sign if a company's Asset Turnover is consistent or even increases. If a company's asset grows faster than sales, its Asset Turnover will decline, which can be a warning sign.


Three F Co Asset Turnover Related Terms


Three F Co Asset Turnover Historical Data

* Premium members only.

The historical data trend for Three F Co's Asset Turnover 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.

Three F Co Asset Turnover Chart

Three F Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Asset Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.47 2.86 2.97 2.76 2.78

Three F Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Asset Turnover 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 1.42 1.40 1.37 1.44 1.33

TSE:7544 vs KR: Asset Turnover Comparison

For the Grocery Stores subindustry, Three F Co's Asset Turnover, along with its competitors' market caps and Asset Turnover 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.


Three F Co Asset Turnover vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's Asset Turnover distribution charts can be found below:

* The bar in red indicates where Three F Co's Asset Turnover falls into.


TSE:7544
74GF Score
Three F Co Ltd TSE:7544
Asset Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three F Co Asset Turnover Calculation

Asset Turnover measures how quickly a company turns over its asset through sales.

Three F Co's Asset Turnover for the fiscal year that ended in Feb. 2026 is calculated as

Asset Turnover
=Revenue/Average Total Assets
=Revenue (A: Feb. 2026 )/( (Total Assets (A: Feb. 2025 )+Total Assets (A: Feb. 2026 ))/ count )
=15082/( (5113+5758)/ 2 )
=15082/5435.5
=2.77

Three F Co's Asset Turnover for the quarter that ended in Feb. 2026 is calculated as

Asset Turnover
=Revenue/Average Total Assets
=Revenue (Q: Feb. 2026 )/( (Total Assets (Q: Aug. 2025 )+Total Assets (Q: Feb. 2026 ))/ count )
=7470/( (5485+5758)/ 2 )
=7470/5621.5
=1.33

* 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.

Companies with low profit margins tend to have high Asset Turnover, while those with high profit margins have low Asset Turnover. Companies in the retail industry tend to have a very high turnover ratio.

Frequently Asked Questions Learn more about Asset Turnover →
What does a Asset Turnover of 1.33 mean?
Three F Co (TSE:7544) has a Asset Turnover of 1.33 as of Feb. 2026. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Three F Co and its competitors.
Is Three F Co's Asset Turnover too high?
Three F Co's current Asset Turnover is 1.33. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Asset Turnover compare to KR?
Three F Co's Asset Turnover of 1.33 can be compared against companies in the Retail - Defensive industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Asset Turnover for a Retail - Defensive company?
A good Asset Turnover depends on the Retail - Defensive industry context. However, Asset Turnover 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 Asset Turnover mean?
A high Asset Turnover can signal that a stock is expensive relative to its fundamentals. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Three F Co and its competitors. Three F Co's current Asset Turnover is 1.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.93, compared to a current price of 円558.00 — trading 16.5% above its estimated fair value. The current Asset Turnover is 1.33. Three F Co's overall GF Score™ is 74/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Asset Turnover calculated?
Asset Turnover is calculated from a company's financial statements. For Three F Co (TSE:7544), the current Asset Turnover is 1.33 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円558.00 is trading 16.5% above its estimated GF Value™ of 円478.93. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • Asset Turnover: 1.33
  • GF Value™: 円478.93 vs. price of 円558.00 (16.5% above fair value)
  • GF Score™: 74/100 with 1 warning sign

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score

Get the complete analysis for TSE:7544

Asset Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円558.00
Price
円478.93
GF Value