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Celsia EspBOG:CELSIA -0.19%61 Return-on-Tangible-Asset is 0.78% as of Mar. 2026, which is 60% below its 10-year median of 1.95. GuruFocus rates BOG:CELSIA with a GF Score™ of 61/100 and a GF Value™ of COP3,203.99 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 449 Utilities - Independent Power Producers companies, Celsia Esp ranks worse than 50.56% 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. Celsia Esp's annualizedNet Income for the quarter that ended in Mar. 2026 was COP106,599 Mil. Celsia Esp's average total tangible assets for the quarter that ended in Mar. 2026 was COP13,729,058 Mil. Therefore, Celsia Esp's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 0.78%.
The historical rank and industry rank for Celsia Esp's Return-on-Tangible-Asset or its related term are showing as below:
BOG:CELSIA'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.38 Med: 1.95 Max: 4.88
Current: 1.24
During the past 13 years, Celsia Esp's highest Return-on-Tangible-Asset was 4.88%. The lowest was 0.38%. And the median was 1.95%.
BOG:CELSIA's Return-on-Tangible-Asset is ranked worse than 50.56% of 449
companies
in the Utilities - Independent Power Producers industry
Industry Median: 1.29
vs BOG:CELSIA: 1.24
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.
Celsia Esp Return-on-Tangible-Asset Related Terms
Celsia Esp Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Celsia Esp'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.
For the Utilities - Renewable subindustry, Celsia Esp'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.
Celsia Esp Return-on-Tangible-Asset vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Celsia Esp's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Celsia Esp'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 0.78% mean?
Celsia Esp (BOG:CELSIA) has a Return-on-Tangible-Asset of 0.78% 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 Celsia Esp and its competitors. This is 60% below median its historical median of 1.95. Over the past decade, Celsia Esp's Return-on-Tangible-Asset has ranged from 0.38 to 4.88. According to the industry distribution chart, Celsia Esp ranks #227 out of 449 companies in the Utilities - Independent Power Producers industry, placing it in the top 50.6%.
Is Celsia Esp's Return-on-Tangible-Asset too high?
Celsia Esp's current Return-on-Tangible-Asset of 0.78% is 60% below median its 10-year median of 1.95. Over the past 10 years, this metric has ranged from a low of 0.38 to a high of 4.88. The Utilities - Independent Power Producers industry median Return-on-Tangible-Asset is 1.29. Celsia Esp's value of 0.78% is 39.5% below this industry median. Based on the distribution chart, Celsia Esp ranks #227 out of 449 companies in the Utilities - Independent Power Producers industry, which is below the industry midpoint. Overall, Celsia Esp has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Celsia Esp's Return-on-Tangible-Asset compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Celsia Esp ranks #227 out of 449 companies for Return-on-Tangible-Asset. This places Celsia Esp in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.29. Celsia Esp's value of 0.78% is 39.5% below this benchmark. Historically, Celsia Esp's own Return-on-Tangible-Asset has ranged from 0.38 to 4.88 over the past decade. While the company's 10-year median is 1.95 vs. the industry median of 1.29, Celsia Esp has consistently been below 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 an Utilities - Independent Power Producers company?
The median Return-on-Tangible-Asset among Utilities - Independent Power Producers companies is 1.29, based on 449 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. Celsia Esp's current Return-on-Tangible-Asset of 0.78% is 39.5% 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 Celsia Esp and its competitors. For the Utilities - Independent Power Producers industry, the median Return-on-Tangible-Asset is 1.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Celsia Esp's current Return-on-Tangible-Asset is 0.78%, which is 60% below median its own 10-year median of 1.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Celsia Esp stock overvalued right now?
Based on GuruFocus' analysis, Celsia Esp (BOG:CELSIA) is currently considered Significantly Overvalued. The stock's GF Value™ is COP3,203.99, compared to a current price of COP5,270.00 — trading 64.5% above its estimated fair value. The current Return-on-Tangible-Asset is 0.78%, which is 60% below median its 10-year median of 1.95 and 39.5% below the Utilities - Independent Power Producers industry median of 1.29. Celsia Esp's overall GF Score™ is 61/100 with 10 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 Celsia Esp (BOG:CELSIA), the current Return-on-Tangible-Asset is 0.78% 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 Celsia Esp (BOG:CELSIA) Overvalued in 2026?
Based on GuruFocus' analysis, Celsia Esp stock appears to be overvalued.
The current stock price of COP5,270.00 is trading 64.5% above its estimated GF Value™ of COP3,203.99.
GuruFocus considers Celsia Esp to be Significantly Overvalued.
Key valuation signals for BOG:CELSIA:
Return-on-Tangible-Asset: 0.78% (60% below median its 10-year median of 1.95)
GF Value™: COP3,203.99 vs. price of COP5,270.00 (64.5% above fair value)
Industry Position: 39.5% below the Utilities - Independent Power Producers median (#227 of 449)
No single metric tells the full story. See the BOG:CELSIA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Celsia SA Esp is a Latin American public utility company. Celsia is involved in the generation and sale of electrical energy and natural gas in Colombia, Panama, and Costa Rica. Through its principal subsidiary, Celsia Colombia S.A. E.S.P, the company owns and operates a portfolio of thermal, hydroelectric, and wind power plants. The company has two geographical operating segments namely Colombia and Central America. It generates maximum revenue from the Colombia segment. The company projects include Porvenir II and ReverdeC.
61GF Score
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