Element 25 (FRA:QFP) Retained Earnings: €-52.47 Mil (As of Dec. 2025)

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FRA:QFP Element 25 Ltd FRA:QFP
37 GF Score
Price €0.14
GF Value €0.02
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Element 25 Retained Earnings?

Element 25 FRA:QFP -0.37% 37 Retained Earnings is €-52.47 Mil as of Dec. 2025. GuruFocus rates FRA:QFP with a GF Score™ of 37/100 and a GF Value™ of €0.02 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Retained earnings is the accumulated portion of net income that is not distributed to shareholders. Element 25's retained earnings for the quarter that ended in Dec. 2025 was €-52.47 Mil.

Element 25's quarterly retained earnings increased from Dec. 2024 (€-52.70 Mil) to Jun. 2025 (€-51.12 Mil) but then declined from Jun. 2025 (€-51.12 Mil) to Dec. 2025 (€-52.47 Mil).

Element 25's annual retained earnings declined from Jun. 2023 (€-39.14 Mil) to Jun. 2024 (€-52.24 Mil) but then increased from Jun. 2024 (€-52.24 Mil) to Jun. 2025 (€-51.12 Mil).


Element 25  (FRA:QFP) Retained Earnings Explanation

Historically profitable companies sometimes have negative retained earnings. This is because they have cumulatively paid out more to shareholders than they reported in profits.

For example, in 2011, Microsoft had negative retained earnings. This does not mean the company lost more money than it made over the years. It just means it paid out more money than it earned.

If a company has negative retained earnings, investors should check the 10-year financial results. They should not assume that negative retained earnings prove a company has generally lost money in the past.

Of course, many companies with negative retained earnings have indeed lost money in the past.

Retained Earnings: Warren Buffett's Secret.

One of the most important indicators of durable competitive advantage. Net earnings can be paid out as dividends, used to buy back shares or retained for growth.

If the company loses more than it has accumulated, retained earnings is negative.

If a company isn't adding to its retained earnings, it isn't growing its net worth.

Rate of growth of retained earnings is good indicator whether it's benefiting from a competitive advantage.

Microsoft is negative because it chose to buyback stock and pay dividends.

The more earnings retained, the faster it grows and increases growth rate for future earnings.


Element 25 Retained Earnings Historical Data

* Premium members only.

The historical data trend for Element 25's Retained Earnings 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.

Element 25 Retained Earnings Chart

Element 25 Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Retained Earnings
Get a 7-Day Free Trial Premium Member Only Premium Member Only -12.79 -25.06 -39.14 -52.24 -51.12

Element 25 Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Retained Earnings 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 -47.25 -52.24 -52.70 -51.12 -52.47
FRA:QFP
37GF Score
Element 25 Ltd FRA:QFP
Retained Earnings is just one metric. See GF Score™, valuation, warning signs, and more.
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Element 25 Retained Earnings Calculation

Retained Earnings is the accumulated portion of net income that is not distributed to shareholders. Because the net income was not distributed to shareholders, shareholders' equity is increased by the same amount.

Of course, if a company loses, it is called retained losses, or accumulated losses.

Frequently Asked Questions Learn more about Retained Earnings →
What does a Retained Earnings of €-52.47 Mil mean?
Element 25 (FRA:QFP) has a Retained Earnings of €-52.47 Mil as of Dec. 2025. Retained earnings is the amount of net income not issued to shareholders. View historical data on Element 25 and its competitors.
Is Element 25's Retained Earnings too high?
Element 25's current Retained Earnings is €-52.47 Mil. Overall, Element 25 has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Element 25's Retained Earnings compare to competitors?
Element 25's Retained Earnings of €-52.47 Mil can be compared against companies in the Metals & Mining industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Retained Earnings for a Metals & Mining company?
A good Retained Earnings depends on the Metals & Mining industry context. However, Retained Earnings 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 Retained Earnings mean?
A high Retained Earnings can signal that a stock is expensive relative to its fundamentals. Retained earnings is the amount of net income not issued to shareholders. View historical data on Element 25 and its competitors. Element 25's current Retained Earnings is €-52.47 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Element 25 stock overvalued right now?
Based on GuruFocus' analysis, Element 25 (FRA:QFP) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.14 — trading 575% above its estimated fair value. The current Retained Earnings is €-52.47 Mil. Element 25's overall GF Score™ is 37/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Retained Earnings calculated?
Retained Earnings is calculated from a company's financial statements. For Element 25 (FRA:QFP), the current Retained Earnings is €-52.47 Mil 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 Element 25 (FRA:QFP) Overvalued in 2026?

Based on GuruFocus' analysis, Element 25 stock appears to be overvalued. The current stock price of €0.14 is trading 575% above its estimated GF Value™ of €0.02. GuruFocus considers Element 25 to be Significantly Overvalued.

Key valuation signals for FRA:QFP:

  • Retained Earnings: €-52.47 Mil
  • GF Value™: €0.02 vs. price of €0.14 (575% above fair value)
  • GF Score™: 37/100 with 4 warning signs

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


Element 25 Business Description

Other Exchanges ELMTF:USAE25:Australia
Address 355 Scarborough Beach Road, Level 1, Building B, Garden Office Park, Osborne Park, WA, AUS, 6017
Element 25 Ltd is the operator of the Butcherbird Manganese Project. It predominantly generates revenue from the sales of manganese ore to customers. Geographically, the group has its presence in Australia.
37GF Score

Get the complete analysis for FRA:QFP

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

€0.14
Price
€0.02
GF Value