BRDNF (Breedon Group) Return-on-Tangible-Asset: 7.17% (As of Dec. 2025) — 10% Below Median

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BRDNF Breedon Group PLC BRDNF
71 GF Score
Price $3.94
GF Value $5.80
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Breedon Group Return-on-Tangible-Asset?

Breedon Group BRDNF 71 Return-on-Tangible-Asset is 7.17% as of Dec. 2025, which is 10% below its 10-year median of 7.98. GuruFocus rates BRDNF with a GF Score™ of 71/100 and a GF Value™ of $5.80 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 409 Building Materials companies, Breedon Group ranks better than 70.42% 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. Breedon Group's annualized Net Income for the quarter that ended in Dec. 2025 was $151 Mil. Breedon Group's average total tangible assets for the quarter that ended in Dec. 2025 was $2,103 Mil. Therefore, Breedon Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 7.17%.

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

BRDNF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.25   Med: 7.98   Max: 9.24
Current: 5.48

During the past 13 years, Breedon Group's highest Return-on-Tangible-Asset was 9.24%. The lowest was 3.25%. And the median was 7.98%.

BRDNF's Return-on-Tangible-Asset is ranked better than
70.42% of 409 companies
in the Building Materials industry
Industry Median: 2.34 vs BRDNF: 5.48

Breedon Group  (OTCPK:BRDNF) 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.


Breedon Group Return-on-Tangible-Asset Related Terms


Breedon Group Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Breedon Group'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.

Breedon Group Return-on-Tangible-Asset Chart

Breedon Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.86 8.85 8.20 6.82 5.68

Breedon Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 9.16 4.86 8.45 3.76 7.17

BRDNF vs CRH, VMC, MLM: Return-on-Tangible-Asset Comparison

For the Building Materials subindustry, Breedon Group'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.


Breedon Group Return-on-Tangible-Asset vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Breedon Group's Return-on-Tangible-Asset distribution charts can be found below:

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


BRDNF
71GF Score
Breedon Group PLC BRDNF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Breedon Group Return-on-Tangible-Asset Calculation

Breedon Group's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=112.182/( (1856.89+2095.716)/ 2 )
=112.182/1976.303
=5.68 %

Breedon Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=150.736/( (2109.769+2095.716)/ 2 )
=150.736/2102.7425
=7.17 %

* 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 (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 7.17% mean?
Breedon Group (BRDNF) has a Return-on-Tangible-Asset of 7.17% 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 Breedon Group and its competitors. This is 10% below median its historical median of 7.98. Over the past decade, Breedon Group's Return-on-Tangible-Asset has ranged from 3.25 to 9.24. According to the industry distribution chart, Breedon Group ranks #121 out of 409 companies in the Building Materials industry, placing it in the top 29.6%.
Is Breedon Group's Return-on-Tangible-Asset too high?
Breedon Group's current Return-on-Tangible-Asset of 7.17% is 10% below median its 10-year median of 7.98. Over the past 10 years, this metric has ranged from a low of 3.25 to a high of 9.24. The Building Materials industry median Return-on-Tangible-Asset is 2.34. Breedon Group's value of 7.17% is 206.4% above this industry median. Based on the distribution chart, Breedon Group ranks #121 out of 409 companies in the Building Materials industry, which is above the industry midpoint. Overall, Breedon Group has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Breedon Group's Return-on-Tangible-Asset compare to CRH and VMC?
According to the Building Materials industry distribution chart, Breedon Group ranks #121 out of 409 companies for Return-on-Tangible-Asset. This puts Breedon Group in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.34. Breedon Group's value of 7.17% is 206.4% above this benchmark. Historically, Breedon Group's own Return-on-Tangible-Asset has ranged from 3.25 to 9.24 over the past decade. While the company's 10-year median is 7.98 vs. the industry median of 2.34, Breedon Group 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 Building Materials company?
The median Return-on-Tangible-Asset among Building Materials companies is 2.34, based on 409 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. Breedon Group's current Return-on-Tangible-Asset of 7.17% is 206.4% 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 Breedon Group and its competitors. For the Building Materials industry, the median Return-on-Tangible-Asset is 2.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Breedon Group's current Return-on-Tangible-Asset is 7.17%, which is 10% below median its own 10-year median of 7.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Breedon Group stock overvalued right now?
Based on GuruFocus' analysis, Breedon Group (BRDNF) is currently considered Significantly Undervalued. The stock's GF Value™ is $5.80, compared to a current price of $3.94 — trading 32.1% below its estimated fair value. The current Return-on-Tangible-Asset is 7.17%, which is 10% below median its 10-year median of 7.98 and 206.4% above the Building Materials industry median of 2.34. Breedon Group's overall GF Score™ is 71/100 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 Breedon Group (BRDNF), the current Return-on-Tangible-Asset is 7.17% 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 Breedon Group (BRDNF) Overvalued in 2026?

Based on GuruFocus' analysis, Breedon Group stock appears to be undervalued. The current stock price of $3.94 is trading 32.1% below its estimated GF Value™ of $5.80. GuruFocus considers Breedon Group to be Significantly Undervalued.

Key valuation signals for BRDNF:

  • Return-on-Tangible-Asset: 7.17% (10% below median its 10-year median of 7.98)
  • GF Value™: $5.80 vs. price of $3.94 (32.1% below fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 206.4% above the Building Materials median (#121 of 409)

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


Breedon Group Business Description

Other Exchanges BREEl:UKBREE:UK
Address Main Street, Pinnacle House, Breedon Quarry, Breedon on the Hill, Derby, GBR, DE73 8AP
Breedon Group PLC is a producer of construction materials. The products include aggregates such as polished stone value stones, sub-base materials and sands for the road construction industry, milled limestones for agricultural applications, asphalt, ready-mix concrete, concrete beams and blocks, cement, and others. The company's customers range from civil engineering business over local authorities and utilities companies to homes and smaller businesses. The company generates majority of its revenue in the United Kingdom.
71GF Score

Get the complete analysis for BRDNF

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

$3.94
Price
$5.80
GF Value