The transconductance-to-drain-current method is a transistor sizing methodology that is commonly used in CMOS technology. In this study, we explored by means of simulations, a case of study and three figures of merit used for the method, and we conclude for the first time that the method should be reformulated. The study has been performed on Ultra-Thin Body and Buried Fully Depleted Silicon-On-Insulator 28 nm low-voltage-threshold NFET commercial technology (UTBB FD-SOI), and the simulations were performed via Spectre Circuit Simulator, by using the device model-card. To our knowledge, no previous attempts have been made to assess the method capability, and we collected very important results that infer that the method should be reformulated or considered incomplete for use with this technology, which has an impact and ramifications on the field of process modeling, simulation and circuit design.