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.
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Gubra AS's Total Liabilities for the quarter that ended in Dec. 2025 was €23.3 Mil. Gubra AS's Total Assets for the quarter that ended in Dec. 2025 was €176.7 Mil.
Therefore, Gubra AS's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.13.
Gubra AS (HAM:PI3) Liabilities-to-Assets Explanation
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
Gubra AS Liabilities-to-Assets Related Terms
Gubra AS Liabilities-to-Assets Historical Data
* Premium members only.
The historical data trend for Gubra AS's Liabilities-to-Assets 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.
HAM:PI3 vs VRTX, REGN, ALNY: Liabilities-to-Assets Comparison
For the Biotechnology subindustry, Gubra AS's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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.
Gubra AS Liabilities-to-Assets vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Gubra AS's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Gubra AS's Liabilities-to-Assets falls into.
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
Gubra AS's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:
* 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.
Gubra AS (HAM:PI3) has a Liabilities-to-Assets of 0.13 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Gubra AS and its competitors.
Is Gubra AS's Liabilities-to-Assets too high?
Gubra AS's current Liabilities-to-Assets is 0.13. Overall, Gubra AS has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gubra AS's Liabilities-to-Assets compare to VRTX and REGN?
Gubra AS's Liabilities-to-Assets of 0.13 can be compared against companies in the Biotechnology industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Liabilities-to-Assets for a Biotechnology company?
A good Liabilities-to-Assets depends on the Biotechnology industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Gubra AS and its competitors. Gubra AS's current Liabilities-to-Assets is 0.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gubra AS stock overvalued right now?
Based on GuruFocus' analysis, Gubra AS (HAM:PI3) is currently considered Possible Value Trap. The stock's GF Value™ is €388.86, compared to a current price of €47.32 — trading 87.8% below its estimated fair value. The current Liabilities-to-Assets is 0.13. Gubra AS's overall GF Score™ is 53/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Gubra AS (HAM:PI3), the current Liabilities-to-Assets is 0.13 as of Dec. 2025. 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 Gubra AS (HAM:PI3) Overvalued in 2026?
Based on GuruFocus' analysis, Gubra AS stock appears to be undervalued.
The current stock price of €47.32 is trading 87.8% below its estimated GF Value™ of €388.86.
GuruFocus considers Gubra AS to be Possible Value Trap.
Key valuation signals for HAM:PI3:
Liabilities-to-Assets: 0.13
GF Value™: €388.86 vs. price of €47.32 (87.8% below fair value)
No single metric tells the full story. See the HAM:PI3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gubra AS is a specialized preclinical CRO and biotech company focused on peptide-based drug discovery within metabolic and fibrotic diseases. The company has two segments: Pre-clinical contract research (CRO), which derives maximum revenue and Biotech Segment. It derives maximum revenue from Pre-clinical contract research (CRO) segment. Geographically, the company operates in Europe, North America and Other regions.
53GF Score
Get the complete analysis for HAM:PI3
Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HAM:PI3 has been successfully added to your 
