Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) Return-on-Tangible-Asset: 132.36% (As of Mar. 2026) — 619% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BSP:VTRU3 Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
14 GF Score
Price R$12.77
! 3 Warning Signs
View Full Analysis

What is Vitru Brasil Empreendimentos Participacoes e Comercio Return-on-Tangible-Asset?

Vitru Brasil Empreendimentos Participacoes e Comercio BSP:VTRU3 +3.82% 14 Return-on-Tangible-Asset is 132.36% as of Mar. 2026, which is 619% above its 10-year median of 18.40. GuruFocus rates BSP:VTRU3 with a GF Score™ of 14/100. The stock has 3 warning signs investors should review. Among 265 Education companies, Vitru Brasil Empreendimentos Participacoes e Comercio ranks better than 98.11% 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. Vitru Brasil Empreendimentos Participacoes e Comercio's annualized Net Income for the quarter that ended in Mar. 2026 was R$3,180 Mil. Vitru Brasil Empreendimentos Participacoes e Comercio's average total tangible assets for the quarter that ended in Mar. 2026 was R$2,402 Mil. Therefore, Vitru Brasil Empreendimentos Participacoes e Comercio's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 132.36%.

The historical rank and industry rank for Vitru Brasil Empreendimentos Participacoes e Comercio's Return-on-Tangible-Asset or its related term are showing as below:

BSP:VTRU3' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 8.08   Med: 18.4   Max: 54.01
Current: 54.01

During the past 3 years, Vitru Brasil Empreendimentos Participacoes e Comercio's highest Return-on-Tangible-Asset was 54.01%. The lowest was 8.08%. And the median was 18.40%.

BSP:VTRU3's Return-on-Tangible-Asset is ranked better than
98.11% of 265 companies
in the Education industry
Industry Median: 4.49 vs BSP:VTRU3: 54.01

Vitru Brasil Empreendimentos Participacoes e Comercio  (BSP:VTRU3) 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.


Vitru Brasil Empreendimentos Participacoes e Comercio Return-on-Tangible-Asset Related Terms


Vitru Brasil Empreendimentos Participacoes e Comercio Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Vitru Brasil Empreendimentos Participacoes e Comercio'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.

Vitru Brasil Empreendimentos Participacoes e Comercio Return-on-Tangible-Asset Chart

Vitru Brasil Empreendimentos Participacoes e Comercio Annual Data
Trend Dec23 Dec24 Dec25
Return-on-Tangible-Asset
8.08 18.40 20.61

Vitru Brasil Empreendimentos Participacoes e Comercio Quarterly Data
Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 11.82 28.75 20.92 19.16 132.36

BSP:VTRU3 vs EDU, TAL, LAUR: Return-on-Tangible-Asset Comparison

For the Education & Training Services subindustry, Vitru Brasil Empreendimentos Participacoes e Comercio'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.


Vitru Brasil Empreendimentos Participacoes e Comercio Return-on-Tangible-Asset vs Education Industry

For the Education industry and Consumer Defensive sector, Vitru Brasil Empreendimentos Participacoes e Comercio's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Vitru Brasil Empreendimentos Participacoes e Comercio's Return-on-Tangible-Asset falls into.


BSP:VTRU3
14GF Score
Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vitru Brasil Empreendimentos Participacoes e Comercio Return-on-Tangible-Asset Calculation

Vitru Brasil Empreendimentos Participacoes e Comercio'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 )
=369.891/( (1619.836+1969.054)/ 2 )
=369.891/1794.445
=20.61 %

Vitru Brasil Empreendimentos Participacoes e Comercio'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: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=3179.672/( (1969.054+2835.69)/ 2 )
=3179.672/2402.372
=132.36 %

* 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 132.36% mean?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a Return-on-Tangible-Asset of 132.36% 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 Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors. This is 619% above median its historical median of 18.40. Over the past decade, Vitru Brasil Empreendimentos Participacoes e Comercio's Return-on-Tangible-Asset has ranged from 8.08 to 54.01. According to the industry distribution chart, Vitru Brasil Empreendimentos Participacoes e Comercio ranks #5 out of 265 companies in the Education industry, placing it in the top 1.9%.
Is Vitru Brasil Empreendimentos Participacoes e Comercio's Return-on-Tangible-Asset too high?
Vitru Brasil Empreendimentos Participacoes e Comercio's current Return-on-Tangible-Asset of 132.36% is 619% above median its 10-year median of 18.40. Over the past 10 years, this metric has ranged from a low of 8.08 to a high of 54.01. The Education industry median Return-on-Tangible-Asset is 4.49. Vitru Brasil Empreendimentos Participacoes e Comercio's value of 132.36% is 2847.9% above this industry median. Based on the distribution chart, Vitru Brasil Empreendimentos Participacoes e Comercio ranks #5 out of 265 companies in the Education industry, which is in the top quartile — a strong position relative to peers. Overall, Vitru Brasil Empreendimentos Participacoes e Comercio has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Vitru Brasil Empreendimentos Participacoes e Comercio's Return-on-Tangible-Asset compare to EDU and TAL?
According to the Education industry distribution chart, Vitru Brasil Empreendimentos Participacoes e Comercio ranks #5 out of 265 companies for Return-on-Tangible-Asset. This places Vitru Brasil Empreendimentos Participacoes e Comercio in the top 2% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 4.49. Vitru Brasil Empreendimentos Participacoes e Comercio's value of 132.36% is 2847.9% above this benchmark. Historically, Vitru Brasil Empreendimentos Participacoes e Comercio's own Return-on-Tangible-Asset has ranged from 8.08 to 54.01 over the past decade. While the company's 10-year median is 18.40 vs. the industry median of 4.49, Vitru Brasil Empreendimentos Participacoes e Comercio 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 4.49, based on 265 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. Vitru Brasil Empreendimentos Participacoes e Comercio's current Return-on-Tangible-Asset of 132.36% is 2847.9% 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 Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors. For the Education industry, the median Return-on-Tangible-Asset is 4.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vitru Brasil Empreendimentos Participacoes e Comercio's current Return-on-Tangible-Asset is 132.36%, which is 619% above median its own 10-year median of 18.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vitru Brasil Empreendimentos Participacoes e Comercio stock overvalued right now?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a current Return-on-Tangible-Asset of 132.36%. The current Return-on-Tangible-Asset is 132.36%, which is 619% above median its 10-year median of 18.40 and 2847.9% above the Education industry median of 4.49. Vitru Brasil Empreendimentos Participacoes e Comercio's overall GF Score™ is 14/100 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 Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3), the current Return-on-Tangible-Asset is 132.36% 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.

Vitru Brasil Empreendimentos Participacoes e Comercio Business Description

Address Rodovia Jose Carlos Daux, 5500, Torre Jurere A, Room 212, 2nd Floor, Saco Grande, Florianopolis, SC, BRA, 88032-005
Vitru Brasil Empreendimentos Participacoes e Comercio SA invests in educational service providers and provides distance learning continuing education services through its subsidiaries. The group provides educational services in Brazil, mainly undergraduate and continuing education courses, offered in person at its campuses located throughout Brazil. Its operating segments are: Distance Learning Undergraduate Courses, In-person undergraduate programs, and Continuing education courses. Maximum revenue is generated from its Distance Learning business, which offers virtual learning opportunities in education, business administration, accounting, physical education, vocational training, engineering, and health-related courses.
14GF Score

Get the complete analysis for BSP:VTRU3

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

R$12.77
Price