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BE Semiconductor Industries NVBESVF +1.58%81 Return-on-Tangible-Asset is 20.37% as of Mar. 2026, which is 7% above its 10-year median of 19.12. GuruFocus rates BESVF with a GF Score™ of 81/100 and a GF Value™ of $179.02 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,028 Semiconductors companies, BE Semiconductor Industries NV ranks better than 89.59% on this metric.
The historical rank and industry rank for BE Semiconductor Industries NV's Return-on-Tangible-Asset or its related term are showing as below:
BESVF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 12.53 Med: 19.12 Max: 30.59
Current: 15.34
During the past 13 years, BE Semiconductor Industries NV's highest Return-on-Tangible-Asset was 30.59%. The lowest was 12.53%. And the median was 19.12%.
BESVF's Return-on-Tangible-Asset is ranked better than 89.59% of 1028
companies
in the Semiconductors industry
Industry Median: 2.615
vs BESVF: 15.34
BE Semiconductor Industries NV (OTCPK:BESVF) 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.
BE Semiconductor Industries NV Return-on-Tangible-Asset Related Terms
BE Semiconductor Industries NV Return-on-Tangible-Asset Historical 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 Semiconductor Industries NV Return-on-Tangible-Asset Chart
BESVF vs AMAT, LRCX, KLAC: Return-on-Tangible-Asset Comparison
For the Semiconductor Equipment & Materials subindustry, BE Semiconductor Industries NV'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.
BE Semiconductor Industries NV Return-on-Tangible-Asset vs Semiconductors Industry
For the Semiconductors industry and Technology sector, BE Semiconductor Industries NV's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where BE Semiconductor Industries NV'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 four times the quarterly (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 20.37% mean?
BE Semiconductor Industries NV (BESVF) has a Return-on-Tangible-Asset of 20.37% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on BE Semiconductor Industries NV and its competitors. This is near median its historical median of 19.12. Over the past decade, BE Semiconductor Industries NV's Return-on-Tangible-Asset has ranged from 12.53 to 30.59. According to the industry distribution chart, BE Semiconductor Industries NV ranks #107 out of 1028 companies in the Semiconductors industry, placing it in the top 10.4%.
Is BE Semiconductor Industries NV's Return-on-Tangible-Asset too high?
BE Semiconductor Industries NV's current Return-on-Tangible-Asset of 20.37% is near median its 10-year median of 19.12. Over the past 10 years, this metric has ranged from a low of 12.53 to a high of 30.59. The Semiconductors industry median Return-on-Tangible-Asset is 2.62. BE Semiconductor Industries NV's value of 20.37% is 679% above this industry median. Based on the distribution chart, BE Semiconductor Industries NV ranks #107 out of 1028 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, BE Semiconductor Industries NV has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BE Semiconductor Industries NV's Return-on-Tangible-Asset compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, BE Semiconductor Industries NV ranks #107 out of 1028 companies for Return-on-Tangible-Asset. This places BE Semiconductor Industries NV in the top 10% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.62. BE Semiconductor Industries NV's value of 20.37% is 679% above this benchmark. Historically, BE Semiconductor Industries NV's own Return-on-Tangible-Asset has ranged from 12.53 to 30.59 over the past decade. While the company's 10-year median is 19.12 vs. the industry median of 2.62, BE Semiconductor Industries NV has consistently been above the industry average. 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 Semiconductors company?
The median Return-on-Tangible-Asset among Semiconductors companies is 2.62, based on 1,028 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. BE Semiconductor Industries NV's current Return-on-Tangible-Asset of 20.37% is 679% 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 BE Semiconductor Industries NV and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Asset is 2.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BE Semiconductor Industries NV's current Return-on-Tangible-Asset is 20.37%, which is near median its own 10-year median of 19.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BE Semiconductor Industries NV stock overvalued right now?
Based on GuruFocus' analysis, BE Semiconductor Industries NV (BESVF) is currently considered Significantly Overvalued. The stock's GF Value™ is $179.02, compared to a current price of $278.50 — trading 55.6% above its estimated fair value. The current Return-on-Tangible-Asset is 20.37%, which is near median its 10-year median of 19.12 and 679% above the Semiconductors industry median of 2.62. BE Semiconductor Industries NV's overall GF Score™ is 81/100 with 5 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 BE Semiconductor Industries NV (BESVF), the current Return-on-Tangible-Asset is 20.37% as of Mar. 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 BE Semiconductor Industries NV (BESVF) Overvalued in 2026?
Based on GuruFocus' analysis, BE Semiconductor Industries NV stock appears to be overvalued.
The current stock price of $278.50 is trading 55.6% above its estimated GF Value™ of $179.02.
GuruFocus considers BE Semiconductor Industries NV to be Significantly Overvalued.
Key valuation signals for BESVF:
Return-on-Tangible-Asset: 20.37% (near median its 10-year median of 19.12)
GF Value™: $179.02 vs. price of $278.50 (55.6% above fair value)
Industry Position: 679% above the Semiconductors median (#107 of 1028)
No single metric tells the full story. See the BESVF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BE Semiconductor Industries NV Business Description
BE Semiconductor Industries supplies advanced packaging equipment for the semiconductor industry. Besi has a highly focused product portfolio coupled with a flexible business model, which allows it to maintain high gross and operating margins. Besi's main clients include the world's largest logic and memory foundries (TSMC, Samsung, Intel, and Micron) as well as integrated device manufacturers and outsourced assembly and test companies.
81GF Score
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Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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