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.
E For L Aim PCLBKK:EFORL 36 Return-on-Tangible-Asset is 0.37% as of Mar. 2026. GuruFocus rates BKK:EFORL with a GF Score™ of 36/100 and a GF Value™ of ฿0.15 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 119 Medical Distribution companies, E For L Aim PCL ranks better than 64.71% 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. E For L Aim PCL's annualizedNet Income for the quarter that ended in Mar. 2026 was ฿4 Mil. E For L Aim PCL's average total tangible assets for the quarter that ended in Mar. 2026 was ฿1,197 Mil. Therefore, E For L Aim PCL's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 0.37%.
The historical rank and industry rank for E For L Aim PCL's Return-on-Tangible-Asset or its related term are showing as below:
BKK:EFORL'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -42.36 Med: -3.44 Max: 50.87
Current: 4
During the past 13 years, E For L Aim PCL's highest Return-on-Tangible-Asset was 50.87%. The lowest was -42.36%. And the median was -3.44%.
BKK:EFORL's Return-on-Tangible-Asset is ranked better than 64.71% of 119
companies
in the Medical Distribution industry
Industry Median: 2.31
vs BKK:EFORL: 4.00
E For L Aim PCL (BKK:EFORL) 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.
E For L Aim PCL Return-on-Tangible-Asset Related Terms
E For L Aim PCL Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for E For L Aim PCL'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.
BKK:EFORL vs MCK, COR, CAH: Return-on-Tangible-Asset Comparison
For the Medical Distribution subindustry, E For L Aim 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.
E For L Aim PCL Return-on-Tangible-Asset vs Medical Distribution Industry
For the Medical Distribution industry and Healthcare sector, E For L Aim PCL's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where E For L Aim 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 0.37% mean?
E For L Aim PCL (BKK:EFORL) has a Return-on-Tangible-Asset of 0.37% 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 E For L Aim PCL and its competitors. According to the industry distribution chart, E For L Aim PCL ranks #42 out of 119 companies in the Medical Distribution industry, placing it in the top 35.3%.
Is E For L Aim PCL's Return-on-Tangible-Asset too high?
E For L Aim PCL's current Return-on-Tangible-Asset is 0.37%. The Medical Distribution industry median Return-on-Tangible-Asset is 2.31. E For L Aim PCL's value of 0.37% is 84% below this industry median. Based on the distribution chart, E For L Aim PCL ranks #42 out of 119 companies in the Medical Distribution industry, which is above the industry midpoint. Overall, E For L Aim PCL has a GF Score™ of 36/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does E For L Aim PCL's Return-on-Tangible-Asset compare to MCK and COR?
According to the Medical Distribution industry distribution chart, E For L Aim PCL ranks #42 out of 119 companies for Return-on-Tangible-Asset. This puts E For L Aim PCL in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.31. E For L Aim PCL's value of 0.37% is 84% below 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 Medical Distribution company?
The median Return-on-Tangible-Asset among Medical Distribution companies is 2.31, based on 119 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. E For L Aim PCL's current Return-on-Tangible-Asset of 0.37% is 84% below 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 E For L Aim PCL and its competitors. For the Medical Distribution industry, the median Return-on-Tangible-Asset is 2.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. E For L Aim PCL's current Return-on-Tangible-Asset is 0.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E For L Aim PCL stock overvalued right now?
Based on GuruFocus' analysis, E For L Aim PCL (BKK:EFORL) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿0.15, compared to a current price of ฿0.12 — trading 20% below its estimated fair value. The current Return-on-Tangible-Asset is 0.37% and 84% below the Medical Distribution industry median of 2.31. E For L Aim PCL's overall GF Score™ is 36/100 with 3 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 E For L Aim PCL (BKK:EFORL), the current Return-on-Tangible-Asset is 0.37% 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 E For L Aim PCL (BKK:EFORL) Overvalued in 2026?
Based on GuruFocus' analysis, E For L Aim PCL stock appears to be undervalued.
The current stock price of ฿0.12 is trading 20% below its estimated GF Value™ of ฿0.15.
GuruFocus considers E For L Aim PCL to be Modestly Undervalued.
Key valuation signals for BKK:EFORL:
Return-on-Tangible-Asset: 0.37%
GF Value™: ฿0.15 vs. price of ฿0.12 (20% below fair value)
Industry Position: 84% below the Medical Distribution median (#42 of 119)
No single metric tells the full story. See the BKK:EFORL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
E For L Aim PCL is engaged in the distribution of medical devices and equipment. The company and subsidiary have distributor agreements for medical devices and equipment with foreign companies. Its products include Patient Monitor System, Central Monitors System, Defibrillator, Automated External Defibrillator (AED), Electrocardiographs, Electroencephalogram (EEG), PSG System (Sleep Labs), and Accessories and Consumables. The group is principally engaged in one operating segment which is the distribution of medical device and equipment and providing service of medical equipment. Their operations are carried out in Thailand.
36GF Score
Get the complete analysis for BKK:EFORL
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
BKK:EFORL has been successfully added to your 
