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City Sports And Recreation PCLBKK:CSR -0.69%86 Return-on-Tangible-Asset is 6.56% as of Mar. 2026, which is 76% above its 10-year median of 3.72. GuruFocus rates BKK:CSR with a GF Score™ of 86/100 and a GF Value™ of ฿82.04 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 855 Travel & Leisure companies, City Sports And Recreation PCL ranks better than 66.2% on this metric.
The historical rank and industry rank for City Sports And Recreation PCL's Return-on-Tangible-Asset or its related term are showing as below:
BKK:CSR'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.72 Med: 3.72 Max: 5.18
Current: 5.18
During the past 13 years, City Sports And Recreation PCL's highest Return-on-Tangible-Asset was 5.18%. The lowest was 1.72%. And the median was 3.72%.
BKK:CSR's Return-on-Tangible-Asset is ranked better than 66.2% of 855
companies
in the Travel & Leisure industry
Industry Median: 2.73
vs BKK:CSR: 5.18
City Sports And Recreation PCL (BKK:CSR) 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.
City Sports And Recreation PCL Return-on-Tangible-Asset Related Terms
City Sports And Recreation PCL 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.
City Sports And Recreation PCL Return-on-Tangible-Asset Chart
BKK:CSR vs AS, HAS, LTH: Return-on-Tangible-Asset Comparison
For the Leisure subindustry, City Sports And Recreation PCL'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.
City Sports And Recreation PCL Return-on-Tangible-Asset vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, City Sports And Recreation PCL's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where City Sports And Recreation PCL'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 6.56% mean?
City Sports And Recreation PCL (BKK:CSR) has a Return-on-Tangible-Asset of 6.56% 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 City Sports And Recreation PCL and its competitors. This is 76% above median its historical median of 3.72. Over the past decade, City Sports And Recreation PCL's Return-on-Tangible-Asset has ranged from 1.72 to 5.18. According to the industry distribution chart, City Sports And Recreation PCL ranks #289 out of 855 companies in the Travel & Leisure industry, placing it in the top 33.8%.
Is City Sports And Recreation PCL's Return-on-Tangible-Asset too high?
City Sports And Recreation PCL's current Return-on-Tangible-Asset of 6.56% is 76% above median its 10-year median of 3.72. Over the past 10 years, this metric has ranged from a low of 1.72 to a high of 5.18. The Travel & Leisure industry median Return-on-Tangible-Asset is 2.73. City Sports And Recreation PCL's value of 6.56% is 140.3% above this industry median. Based on the distribution chart, City Sports And Recreation PCL ranks #289 out of 855 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, City Sports And Recreation PCL has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Sports And Recreation PCL's Return-on-Tangible-Asset compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, City Sports And Recreation PCL ranks #289 out of 855 companies for Return-on-Tangible-Asset. This puts City Sports And Recreation PCL in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.73. City Sports And Recreation PCL's value of 6.56% is 140.3% above this benchmark. Historically, City Sports And Recreation PCL's own Return-on-Tangible-Asset has ranged from 1.72 to 5.18 over the past decade. While the company's 10-year median is 3.72 vs. the industry median of 2.73, City Sports And Recreation PCL 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 Travel & Leisure company?
The median Return-on-Tangible-Asset among Travel & Leisure companies is 2.73, based on 855 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. City Sports And Recreation PCL's current Return-on-Tangible-Asset of 6.56% is 140.3% 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 City Sports And Recreation PCL and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Asset is 2.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. City Sports And Recreation PCL's current Return-on-Tangible-Asset is 6.56%, which is 76% above median its own 10-year median of 3.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Sports And Recreation PCL stock overvalued right now?
Based on GuruFocus' analysis, City Sports And Recreation PCL (BKK:CSR) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿82.04, compared to a current price of ฿71.75 — trading 12.5% below its estimated fair value. The current Return-on-Tangible-Asset is 6.56%, which is 76% above median its 10-year median of 3.72 and 140.3% above the Travel & Leisure industry median of 2.73. City Sports And Recreation PCL's overall GF Score™ is 86/100 with 2 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 City Sports And Recreation PCL (BKK:CSR), the current Return-on-Tangible-Asset is 6.56% 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 City Sports And Recreation PCL (BKK:CSR) Overvalued in 2026?
Based on GuruFocus' analysis, City Sports And Recreation PCL stock appears to be undervalued.
The current stock price of ฿71.75 is trading 12.5% below its estimated GF Value™ of ฿82.04.
GuruFocus considers City Sports And Recreation PCL to be Modestly Undervalued.
Key valuation signals for BKK:CSR:
Return-on-Tangible-Asset: 6.56% (76% above median its 10-year median of 3.72)
GF Value™: ฿82.04 vs. price of ฿71.75 (12.5% below fair value)
Industry Position: 140.3% above the Travel & Leisure median (#289 of 855)
No single metric tells the full story. See the BKK:CSR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
City Sports And Recreation PCL Business Description
City Sports And Recreation PCL is a Thailand-based company engaged in the businesses of golf course, restaurants, and sports clubs. The company operates in four business segments. The Golf course segment has revenue from membership fees, the sale of goods and services relating to the golf course. The Restaurant segment has revenue from sales of foods and beverages. The Sports club segment has revenue from membership fees and services relating to sports clubs. A vast majority of the revenues are earned from the golf course segment.
86GF Score
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