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.
AB ScienceABSCF 60 Return-on-Tangible-Asset is 33.87% as of Dec. 2025. GuruFocus rates ABSCF with a GF Score™ of 60/100 and a GF Value™ of $1.38 (Modestly Undervalued). The stock has 11 warning signs investors should review. Among 1,008 Drug Manufacturers companies, AB Science ranks worse than 75.2% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. AB Science's annualizedNet Income for the quarter that ended in Dec. 2025 was $8.48 Mil. AB Science's average total tangible assets for the quarter that ended in Dec. 2025 was $25.03 Mil. Therefore, AB Science's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 33.87%.
The historical rank and industry rank for AB Science's Return-on-Tangible-Asset or its related term are showing as below:
ABSCF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -116.79 Med: -64.19 Max: -6.95
Current: -7.2
During the past 13 years, AB Science's highest Return-on-Tangible-Asset was -6.95%. The lowest was -116.79%. And the median was -64.19%.
ABSCF's Return-on-Tangible-Asset is ranked worse than 75.2% of 1008
companies
in the Drug Manufacturers industry
Industry Median: 3.155
vs ABSCF: -7.20
AB Science (OTCPK:ABSCF) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
AB Science Return-on-Tangible-Asset Related Terms
AB Science Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for AB Science's Return-on-Tangible-Asset 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.
ABSCF vs ZTS, UTHR, VTRS: Return-on-Tangible-Asset Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, AB Science's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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.
AB Science Return-on-Tangible-Asset vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, AB Science's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where AB Science's Return-on-Tangible-Asset falls into.
* 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is two times the semi-annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 33.87% mean?
AB Science (ABSCF) has a Return-on-Tangible-Asset of 33.87% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on AB Science and its competitors. According to the industry distribution chart, AB Science ranks #758 out of 1008 companies in the Drug Manufacturers industry, placing it in the top 75.2%.
Is AB Science's Return-on-Tangible-Asset too high?
AB Science's current Return-on-Tangible-Asset is 33.87%. The Drug Manufacturers industry median Return-on-Tangible-Asset is 3.16. AB Science's value of 33.87% is 973.5% above this industry median. Based on the distribution chart, AB Science ranks #758 out of 1008 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, AB Science has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AB Science's Return-on-Tangible-Asset compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, AB Science ranks #758 out of 1008 companies for Return-on-Tangible-Asset. This places AB Science in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.16. AB Science's value of 33.87% is 973.5% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.16, based on 1,008 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. AB Science's current Return-on-Tangible-Asset of 33.87% is 973.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on AB Science and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AB Science's current Return-on-Tangible-Asset is 33.87%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AB Science stock overvalued right now?
Based on GuruFocus' analysis, AB Science (ABSCF) is currently considered Modestly Undervalued. The stock's GF Value™ is $1.38, compared to a current price of $1.12 — trading 18.8% below its estimated fair value. The current Return-on-Tangible-Asset is 33.87% and 973.5% above the Drug Manufacturers industry median of 3.16. AB Science's overall GF Score™ is 60/100 with 11 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For AB Science (ABSCF), the current Return-on-Tangible-Asset is 33.87% 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 AB Science (ABSCF) Overvalued in 2026?
Based on GuruFocus' analysis, AB Science stock appears to be undervalued.
The current stock price of $1.12 is trading 18.8% below its estimated GF Value™ of $1.38.
GuruFocus considers AB Science to be Modestly Undervalued.
Key valuation signals for ABSCF:
Return-on-Tangible-Asset: 33.87%
GF Value™: $1.38 vs. price of $1.12 (18.8% below fair value)
Industry Position: 973.5% above the Drug Manufacturers median (#758 of 1008)
No single metric tells the full story. See the ABSCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AB Science is a clinical-stage pharmaceutical company that has developed a diversified portfolio of medicines targeting unmet medical needs, based on two platforms. Masitinib platform: It is based on masitinib, a selective protein kinase inhibitor in development for neurodegenerative diseases, oncology, & inflammatory diseases. It has the clinical development of masitinib in neurodegenerative diseases (specifically Alzheimer's disease, amyotrophic lateral sclerosis, & progressive forms of multiple sclerosis). ALDH/Microtubule Platform: It is a portfolio of synthetic agents that target cancer cells by destabilising microtubules, which are essential for cell division & cancer stem cells, by inhibiting enzymes that are essential for maintaining their physiological state & survival.
60GF Score
Get the complete analysis for ABSCF
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ABSCF has been successfully added to your 
