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.
Ser EducacionalBSP:SEER3 +1.73%79 Return-on-Tangible-Asset is 13.18% as of Mar. 2026, which is 84% above its 10-year median of 7.18. GuruFocus rates BSP:SEER3 with a GF Score™ of 79/100 and a GF Value™ of R$8.18 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 263 Education companies, Ser Educacional ranks better than 79.47% 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. Ser Educacional's annualizedNet Income for the quarter that ended in Mar. 2026 was R$304 Mil. Ser Educacional's average total tangible assets for the quarter that ended in Mar. 2026 was R$2,304 Mil. Therefore, Ser Educacional's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 13.18%.
The historical rank and industry rank for Ser Educacional's Return-on-Tangible-Asset or its related term are showing as below:
BSP:SEER3'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -10.54 Med: 7.18 Max: 15.36
Current: 10.9
During the past 13 years, Ser Educacional's highest Return-on-Tangible-Asset was 15.36%. The lowest was -10.54%. And the median was 7.18%.
BSP:SEER3's Return-on-Tangible-Asset is ranked better than 79.47% of 263
companies
in the Education industry
Industry Median: 4.46
vs BSP:SEER3: 10.90
Ser Educacional (BSP:SEER3) 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.
Ser Educacional Return-on-Tangible-Asset Related Terms
Ser Educacional Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Ser Educacional'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:SEER3 vs EDU, TAL, LAUR: Return-on-Tangible-Asset Comparison
For the Education & Training Services subindustry, Ser Educacional'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.
Ser Educacional Return-on-Tangible-Asset vs Education Industry
For the Education industry and Consumer Defensive sector, Ser Educacional's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Ser Educacional'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 13.18% mean?
Ser Educacional (BSP:SEER3) has a Return-on-Tangible-Asset of 13.18% 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 Ser Educacional and its competitors. This is 84% above median its historical median of 7.18. According to the industry distribution chart, Ser Educacional ranks #54 out of 263 companies in the Education industry, placing it in the top 20.5%.
Is Ser Educacional's Return-on-Tangible-Asset too high?
Ser Educacional's current Return-on-Tangible-Asset of 13.18% is 84% above median its 10-year median of 7.18. The Education industry median Return-on-Tangible-Asset is 4.46. Ser Educacional's value of 13.18% is 195.5% above this industry median. Based on the distribution chart, Ser Educacional ranks #54 out of 263 companies in the Education industry, which is in the top quartile — a strong position relative to peers. Overall, Ser Educacional has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ser Educacional's Return-on-Tangible-Asset compare to EDU and TAL?
According to the Education industry distribution chart, Ser Educacional ranks #54 out of 263 companies for Return-on-Tangible-Asset. This places Ser Educacional in the top 21% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 4.46. Ser Educacional's value of 13.18% is 195.5% above this benchmark. While the company's 10-year median is 7.18 vs. the industry median of 4.46, Ser Educacional 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 an Education company?
The median Return-on-Tangible-Asset among Education companies is 4.46, based on 263 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. Ser Educacional's current Return-on-Tangible-Asset of 13.18% is 195.5% 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 Ser Educacional and its competitors. For the Education industry, the median Return-on-Tangible-Asset is 4.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ser Educacional's current Return-on-Tangible-Asset is 13.18%, which is 84% above median its own 10-year median of 7.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ser Educacional stock overvalued right now?
Based on GuruFocus' analysis, Ser Educacional (BSP:SEER3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$8.18, compared to a current price of R$11.79 — trading 44.1% above its estimated fair value. The current Return-on-Tangible-Asset is 13.18%, which is 84% above median its 10-year median of 7.18 and 195.5% above the Education industry median of 4.46. Ser Educacional's overall GF Score™ is 79/100 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 Ser Educacional (BSP:SEER3), the current Return-on-Tangible-Asset is 13.18% 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 Ser Educacional (BSP:SEER3) Overvalued in 2026?
Based on GuruFocus' analysis, Ser Educacional stock appears to be overvalued.
The current stock price of R$11.79 is trading 44.1% above its estimated GF Value™ of R$8.18.
GuruFocus considers Ser Educacional to be Significantly Overvalued.
Key valuation signals for BSP:SEER3:
Return-on-Tangible-Asset: 13.18% (84% above median its 10-year median of 7.18)
GF Value™: R$8.18 vs. price of R$11.79 (44.1% above fair value)
Industry Position: 195.5% above the Education median (#54 of 263)
No single metric tells the full story. See the BSP:SEER3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ser Educacional SA is an education and training services company. It is principally involved in the development and management activities for on-campus and distance-learning undergraduate, graduate, professional training, and other areas of education, and in participation, as a partner or shareholder, in other partnerships and companies in Brazil. Geographically, the operations are carried out through Brazil which also accounts for the majority of the revenue which includes monthly tuitions charged to students enrolled semiannually in regular undergraduate, graduate, distance learning, and technical courses.
79GF Score
Get the complete analysis for BSP:SEER3
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
BSP:SEER3 has been successfully added to your 
