Mac Hotels (BOM:541973) Return-on-Tangible-Asset: -1.45% (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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.
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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.

BOM:541973 Mac Hotels Ltd BOM:541973
57 GF Score
Price ₹50.67
GF Value ₹32.81
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Mac Hotels Return-on-Tangible-Asset?

Mac Hotels BOM:541973 -7.87% 57 Return-on-Tangible-Asset is -1.45% as of Mar. 2026. GuruFocus rates BOM:541973 with a GF Score™ of 57/100 and a GF Value™ of ₹32.81 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 857 Travel & Leisure companies, Mac Hotels ranks worse than 55.89% 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. Mac Hotels's annualized Net Income for the quarter that ended in Mar. 2026 was ₹-2.56 Mil. Mac Hotels's average total tangible assets for the quarter that ended in Mar. 2026 was ₹176.41 Mil. Therefore, Mac Hotels's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -1.45%.

The historical rank and industry rank for Mac Hotels's Return-on-Tangible-Asset or its related term are showing as below:

BOM:541973' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -34.08   Med: 2.09   Max: 18.87
Current: 1.93

During the past 13 years, Mac Hotels's highest Return-on-Tangible-Asset was 18.87%. The lowest was -34.08%. And the median was 2.09%.

BOM:541973's Return-on-Tangible-Asset is ranked worse than
55.89% of 857 companies
in the Travel & Leisure industry
Industry Median: 2.82 vs BOM:541973: 1.93

Mac Hotels  (BOM:541973) 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 company’s 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 company’s 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.


Mac Hotels Return-on-Tangible-Asset Related Terms


Mac Hotels Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Mac Hotels'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.

Mac Hotels Return-on-Tangible-Asset Chart

Mac Hotels Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only -34.08 -1.09 4.31 2.31 1.87

Mac Hotels Semi-Annual Data
Mar14 Mar15 Mar16 Mar17 Mar18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Return-on-Tangible-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 33.86 6.66 3.00 5.68 -1.45

BOM:541973 vs MAR, HLT, H: Return-on-Tangible-Asset Comparison

For the Lodging subindustry, Mac Hotels'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.


Mac Hotels Return-on-Tangible-Asset vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Mac Hotels's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Mac Hotels's Return-on-Tangible-Asset falls into.


BOM:541973
57GF Score
Mac Hotels Ltd BOM:541973
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mac Hotels Return-on-Tangible-Asset Calculation

Mac Hotels's annualized Return-on-Tangible-Asset for the fiscal year that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Mar. 2026 )  (A: Mar. 2025 )(A: Mar. 2026 )
=3.341/( (165.194+192.448)/ 2 )
=3.341/178.821
=1.87 %

Mac Hotels's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Sep. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Sep. 2025 )(Q: Mar. 2026 )
=-2.56/( (160.365+192.448)/ 2 )
=-2.56/176.4065
=-1.45 %

* 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 two times the semi-annual (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of -1.45% mean?
Mac Hotels (BOM:541973) has a Return-on-Tangible-Asset of -1.45% 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 Mac Hotels and its competitors. According to the industry distribution chart, Mac Hotels ranks #479 out of 857 companies in the Travel & Leisure industry, placing it in the top 55.9%.
Is Mac Hotels' Return-on-Tangible-Asset too high?
Mac Hotels' current Return-on-Tangible-Asset is -1.45%. Based on the distribution chart, Mac Hotels ranks #479 out of 857 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Mac Hotels has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mac Hotels' Return-on-Tangible-Asset compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Mac Hotels ranks #479 out of 857 companies for Return-on-Tangible-Asset. This places Mac Hotels in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.82. 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 2.82, based on 857 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. 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 Mac Hotels and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Asset is 2.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Mac Hotels's current Return-on-Tangible-Asset is -1.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mac Hotels stock overvalued right now?
Based on GuruFocus' analysis, Mac Hotels (BOM:541973) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹32.81, compared to a current price of ₹50.67 — trading 54.4% above its estimated fair value. The current Return-on-Tangible-Asset is -1.45%. Mac Hotels' overall GF Score™ is 57/100 with 7 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 Mac Hotels (BOM:541973), the current Return-on-Tangible-Asset is -1.45% 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 Mac Hotels (BOM:541973) Overvalued in 2026?

Based on GuruFocus' analysis, Mac Hotels stock appears to be overvalued. The current stock price of ₹50.67 is trading 54.4% above its estimated GF Value™ of ₹32.81. GuruFocus considers Mac Hotels to be Significantly Overvalued.

Key valuation signals for BOM:541973:

  • Return-on-Tangible-Asset: -1.45%
  • GF Value™: ₹32.81 vs. price of ₹50.67 (54.4% above fair value)
  • GF Score™: 57/100 with 7 warning signs

No single metric tells the full story. See the BOM:541973 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mac Hotels Business Description

Address Beach Plaza Annexee, Mac Corporate House, First Floor, Nomxin, Caranzalem, Ilhas, Behind Hotel Miramar, Panji, GA, IND, 403 001
Mac Hotels Ltd is principally engaged in the business of owning, operating, and managing hotels, restaurants, and resorts in Goa. It operates and manages one resort under the name Resort Park Avenue in Goa. Its revenue sources comprise Room Revenue and Food and Beverage Sales.
57GF Score

Get the complete analysis for BOM:541973

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹50.67
Price
₹32.81
GF Value