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Embpar ParticipacoesBSP:EPAR3 +2.22%30 Return-on-Tangible-Asset is 19.28% as of Mar. 2026, which is 386% above its 10-year median of 3.97. GuruFocus rates BSP:EPAR3 with a GF Score™ of 30/100 and a GF Value™ of R$0.09 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 288 Forest Products companies, Embpar Participacoes ranks worse than 53.82% 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. Embpar Participacoes's annualizedNet Income for the quarter that ended in Mar. 2026 was R$10.70 Mil. Embpar Participacoes's average total tangible assets for the quarter that ended in Mar. 2026 was R$55.51 Mil. Therefore, Embpar Participacoes's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 19.28%.
The historical rank and industry rank for Embpar Participacoes's Return-on-Tangible-Asset or its related term are showing as below:
BSP:EPAR3'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -7.97 Med: 3.97 Max: 35.77
Current: 0.77
During the past 13 years, Embpar Participacoes's highest Return-on-Tangible-Asset was 35.77%. The lowest was -7.97%. And the median was 3.97%.
BSP:EPAR3's Return-on-Tangible-Asset is ranked worse than 53.82% of 288
companies
in the Forest Products industry
Industry Median: 1.07
vs BSP:EPAR3: 0.77
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.
Embpar Participacoes Return-on-Tangible-Asset Related Terms
Embpar Participacoes Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Embpar Participacoes'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.
BSP:EPAR3 vs SSD, UFPI, BCC: Return-on-Tangible-Asset Comparison
For the Lumber & Wood Production subindustry, Embpar Participacoes'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.
Embpar Participacoes Return-on-Tangible-Asset vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, Embpar Participacoes's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Embpar Participacoes'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 19.28% mean?
Embpar Participacoes (BSP:EPAR3) has a Return-on-Tangible-Asset of 19.28% 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 Embpar Participacoes and its competitors. This is 386% above median its historical median of 3.97. According to the industry distribution chart, Embpar Participacoes ranks #155 out of 288 companies in the Forest Products industry, placing it in the top 53.8%.
Is Embpar Participacoes' Return-on-Tangible-Asset too high?
Embpar Participacoes' current Return-on-Tangible-Asset of 19.28% is 386% above median its 10-year median of 3.97. The Forest Products industry median Return-on-Tangible-Asset is 1.07. Embpar Participacoes' value of 19.28% is 1701.9% above this industry median. Based on the distribution chart, Embpar Participacoes ranks #155 out of 288 companies in the Forest Products industry, which is below the industry midpoint. Overall, Embpar Participacoes has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Embpar Participacoes' Return-on-Tangible-Asset compare to SSD and UFPI?
According to the Forest Products industry distribution chart, Embpar Participacoes ranks #155 out of 288 companies for Return-on-Tangible-Asset. This places Embpar Participacoes in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.07. Embpar Participacoes' value of 19.28% is 1701.9% above this benchmark. While the company's 10-year median is 3.97 vs. the industry median of 1.07, Embpar Participacoes 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 Forest Products company?
The median Return-on-Tangible-Asset among Forest Products companies is 1.07, based on 288 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. Embpar Participacoes's current Return-on-Tangible-Asset of 19.28% is 1701.9% 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 Embpar Participacoes and its competitors. For the Forest Products industry, the median Return-on-Tangible-Asset is 1.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Embpar Participacoes's current Return-on-Tangible-Asset is 19.28%, which is 386% above median its own 10-year median of 3.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Embpar Participacoes stock overvalued right now?
Based on GuruFocus' analysis, Embpar Participacoes (BSP:EPAR3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$0.09, compared to a current price of R$1.38 — trading 1433.3% above its estimated fair value. The current Return-on-Tangible-Asset is 19.28%, which is 386% above median its 10-year median of 3.97 and 1701.9% above the Forest Products industry median of 1.07. Embpar Participacoes' overall GF Score™ is 30/100 with 2 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 Embpar Participacoes (BSP:EPAR3), the current Return-on-Tangible-Asset is 19.28% 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 Embpar Participacoes (BSP:EPAR3) Overvalued in 2026?
Based on GuruFocus' analysis, Embpar Participacoes stock appears to be overvalued.
The current stock price of R$1.38 is trading 1433.3% above its estimated GF Value™ of R$0.09.
GuruFocus considers Embpar Participacoes to be Significantly Overvalued.
Key valuation signals for BSP:EPAR3:
Return-on-Tangible-Asset: 19.28% (386% above median its 10-year median of 3.97)
GF Value™: R$0.09 vs. price of R$1.38 (1433.3% above fair value)
Industry Position: 1701.9% above the Forest Products median (#155 of 288)
No single metric tells the full story. See the BSP:EPAR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Embpar Participacoes SA formerly Battistella Administracao e Participacoes SA engages in the production of sawn lumber of Pinus taeda and Pinus elliottii, kiln-dried in greenhouses (KD). Its product includes pine limber, wood chips, sawdust, pine timber.
30GF Score
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