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.
West Leisure ResortsBOM:538382 +0.15%61 Return-on-Tangible-Asset is 0.23% as of Jun. 2026, which is 21% above its 10-year median of 0.19. GuruFocus rates BOM:538382 with a GF Score™ of 61/100 and a GF Value™ of ₹210.34 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 811 Capital Markets companies, West Leisure Resorts ranks worse than 70.65% 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. West Leisure Resorts's annualizedNet Income for the quarter that ended in Jun. 2026 was ₹0.47 Mil. West Leisure Resorts's average total tangible assets for the quarter that ended in Jun. 2026 was ₹199.56 Mil. Therefore, West Leisure Resorts's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 0.23%.
The historical rank and industry rank for West Leisure Resorts's Return-on-Tangible-Asset or its related term are showing as below:
BOM:538382'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.32 Med: 0.19 Max: 9.49
Current: -0.56
During the past 13 years, West Leisure Resorts's highest Return-on-Tangible-Asset was 9.49%. The lowest was -1.32%. And the median was 0.19%.
BOM:538382's Return-on-Tangible-Asset is ranked worse than 70.65% of 811
companies
in the Capital Markets industry
Industry Median: 1.6
vs BOM:538382: -0.56
West Leisure Resorts (BOM:538382) 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.
West Leisure Resorts Return-on-Tangible-Asset Related Terms
West Leisure Resorts Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for West Leisure Resorts'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.
West Leisure Resorts Return-on-Tangible-Asset Chart
BOM:538382 vs MS, GS, SCHW: Return-on-Tangible-Asset Comparison
For the Capital Markets subindustry, West Leisure Resorts'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.
West Leisure Resorts Return-on-Tangible-Asset vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, West Leisure Resorts's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where West Leisure Resorts'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 (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of 0.23% mean?
West Leisure Resorts (BOM:538382) has a Return-on-Tangible-Asset of 0.23% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on West Leisure Resorts and its competitors. This is 21% above median its historical median of 0.19. According to the industry distribution chart, West Leisure Resorts ranks #573 out of 811 companies in the Capital Markets industry, placing it in the top 70.7%.
Is West Leisure Resorts' Return-on-Tangible-Asset too high?
West Leisure Resorts' current Return-on-Tangible-Asset of 0.23% is 21% above median its 10-year median of 0.19. The Capital Markets industry median Return-on-Tangible-Asset is 1.60. West Leisure Resorts' value of 0.23% is 85.6% below this industry median. Based on the distribution chart, West Leisure Resorts ranks #573 out of 811 companies in the Capital Markets industry, which is below the industry midpoint. Overall, West Leisure Resorts has a GF Score™ of 61/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does West Leisure Resorts' Return-on-Tangible-Asset compare to MS and GS?
According to the Capital Markets industry distribution chart, West Leisure Resorts ranks #573 out of 811 companies for Return-on-Tangible-Asset. This places West Leisure Resorts in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.60. West Leisure Resorts' value of 0.23% is 85.6% below this benchmark. While the company's 10-year median is 0.19 vs. the industry median of 1.60, West Leisure Resorts 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 a Capital Markets company?
The median Return-on-Tangible-Asset among Capital Markets companies is 1.60, based on 811 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. West Leisure Resorts's current Return-on-Tangible-Asset of 0.23% is 85.6% 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 West Leisure Resorts and its competitors. For the Capital Markets industry, the median Return-on-Tangible-Asset is 1.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. West Leisure Resorts's current Return-on-Tangible-Asset is 0.23%, which is 21% above median its own 10-year median of 0.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West Leisure Resorts stock overvalued right now?
Based on GuruFocus' analysis, West Leisure Resorts (BOM:538382) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹210.34, compared to a current price of ₹72.45 — trading 65.6% below its estimated fair value. The current Return-on-Tangible-Asset is 0.23%, which is 21% above median its 10-year median of 0.19 and 85.6% below the Capital Markets industry median of 1.60. West Leisure Resorts' overall GF Score™ is 61/100 with 1 warning sign 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 West Leisure Resorts (BOM:538382), the current Return-on-Tangible-Asset is 0.23% as of Jun. 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 West Leisure Resorts (BOM:538382) Overvalued in 2026?
Based on GuruFocus' analysis, West Leisure Resorts stock appears to be undervalued.
The current stock price of ₹72.45 is trading 65.6% below its estimated GF Value™ of ₹210.34.
GuruFocus considers West Leisure Resorts to be Significantly Undervalued.
Key valuation signals for BOM:538382:
Return-on-Tangible-Asset: 0.23% (21% above median its 10-year median of 0.19)
GF Value™: ₹210.34 vs. price of ₹72.45 (65.6% below fair value)
Industry Position: 85.6% below the Capital Markets median (#573 of 811)
No single metric tells the full story. See the BOM:538382 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
West Leisure Resorts Ltd is an Indian firm engaged in the business of Investing and trading activities. The company operates in two segments consisting of Financial Activities and Provision of Services. The majority of the revenue accrues from the services segment of the firm. Geographically, it operates only in India.
61GF Score
Get the complete analysis for BOM:538382
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
BOM:538382 has been successfully added to your 
