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Bora Pharmaceuticals CoBORAY 70 Return-on-Tangible-Asset is 3.44% as of Dec. 2025, which is 68% below its 10-year median of 10.74. GuruFocus rates BORAY with a GF Score™ of 70/100 and a GF Value™ of $4.84 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,007 Drug Manufacturers companies, Bora Pharmaceuticals Co ranks better than 70.8% 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. Bora Pharmaceuticals Co's annualizedNet Income for the quarter that ended in Dec. 2025 was $42.3 Mil. Bora Pharmaceuticals Co's average total tangible assets for the quarter that ended in Dec. 2025 was $1,231.1 Mil. Therefore, Bora Pharmaceuticals Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 3.44%.
The historical rank and industry rank for Bora Pharmaceuticals Co's Return-on-Tangible-Asset or its related term are showing as below:
BORAY'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.7 Med: 10.74 Max: 28.26
Current: 7.85
During the past 13 years, Bora Pharmaceuticals Co's highest Return-on-Tangible-Asset was 28.26%. The lowest was 1.70%. And the median was 10.74%.
BORAY's Return-on-Tangible-Asset is ranked better than 70.8% of 1007
companies
in the Drug Manufacturers industry
Industry Median: 3.16
vs BORAY: 7.85
Bora Pharmaceuticals Co (OTCPK:BORAY) 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.
Bora Pharmaceuticals Co Return-on-Tangible-Asset Related Terms
Bora Pharmaceuticals Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Bora Pharmaceuticals Co'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.
Bora Pharmaceuticals Co Return-on-Tangible-Asset Chart
For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals Co'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.
Bora Pharmaceuticals Co Return-on-Tangible-Asset vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Bora Pharmaceuticals Co'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 (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 3.44% mean?
Bora Pharmaceuticals Co (BORAY) has a Return-on-Tangible-Asset of 3.44% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Bora Pharmaceuticals Co and its competitors. This is 68% below median its historical median of 10.74. Over the past decade, Bora Pharmaceuticals Co's Return-on-Tangible-Asset has ranged from 1.70 to 28.26. According to the industry distribution chart, Bora Pharmaceuticals Co ranks #294 out of 1007 companies in the Drug Manufacturers industry, placing it in the top 29.2%.
Is Bora Pharmaceuticals Co's Return-on-Tangible-Asset too high?
Bora Pharmaceuticals Co's current Return-on-Tangible-Asset of 3.44% is 68% below median its 10-year median of 10.74. Over the past 10 years, this metric has ranged from a low of 1.70 to a high of 28.26. The Drug Manufacturers industry median Return-on-Tangible-Asset is 3.16. Bora Pharmaceuticals Co's value of 3.44% is 8.9% above this industry median. Based on the distribution chart, Bora Pharmaceuticals Co ranks #294 out of 1007 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Bora Pharmaceuticals Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Return-on-Tangible-Asset compare to ?
According to the Drug Manufacturers industry distribution chart, Bora Pharmaceuticals Co ranks #294 out of 1007 companies for Return-on-Tangible-Asset. This puts Bora Pharmaceuticals Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.16. Bora Pharmaceuticals Co's value of 3.44% is 8.9% above this benchmark. Historically, Bora Pharmaceuticals Co's own Return-on-Tangible-Asset has ranged from 1.70 to 28.26 over the past decade. While the company's 10-year median is 10.74 vs. the industry median of 3.16, Bora Pharmaceuticals Co 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 Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.16, based on 1,007 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. Bora Pharmaceuticals Co's current Return-on-Tangible-Asset of 3.44% is 8.9% 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 Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current Return-on-Tangible-Asset is 3.44%, which is 68% below median its own 10-year median of 10.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (BORAY) is currently considered Significantly Undervalued. The stock's GF Value™ is $4.84, compared to a current price of $2.59 — trading 46.5% below its estimated fair value. The current Return-on-Tangible-Asset is 3.44%, which is 68% below median its 10-year median of 10.74 and 8.9% above the Drug Manufacturers industry median of 3.16. Bora Pharmaceuticals Co's overall GF Score™ is 70/100 with 5 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 Bora Pharmaceuticals Co (BORAY), the current Return-on-Tangible-Asset is 3.44% as of Dec. 2025. 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 Bora Pharmaceuticals Co (BORAY) Overvalued in 2026?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued.
The current stock price of $2.59 is trading 46.5% below its estimated GF Value™ of $4.84.
GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.
Key valuation signals for BORAY:
Return-on-Tangible-Asset: 3.44% (68% below median its 10-year median of 10.74)
GF Value™: $4.84 vs. price of $2.59 (46.5% below fair value)
Industry Position: 8.9% above the Drug Manufacturers median (#294 of 1007)
No single metric tells the full story. See the BORAY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
70GF Score
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