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Central PuertoBUE:CEPU -0.33%79 Return-on-Tangible-Asset is 20.74% as of Mar. 2026, which is 48% above its 10-year median of 14.01. GuruFocus rates BUE:CEPU with a GF Score™ of 79/100 and a GF Value™ of ARS1,641.56 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 510 Utilities - Regulated companies, Central Puerto ranks better than 92.94% 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. Central Puerto's annualizedNet Income for the quarter that ended in Mar. 2026 was ARS750,172 Mil. Central Puerto's average total tangible assets for the quarter that ended in Mar. 2026 was ARS3,617,402 Mil. Therefore, Central Puerto's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 20.74%.
The historical rank and industry rank for Central Puerto's Return-on-Tangible-Asset or its related term are showing as below:
BUE:CEPU'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.48 Med: 14.01 Max: 62.72
Current: 12.85
During the past 13 years, Central Puerto's highest Return-on-Tangible-Asset was 62.72%. The lowest was -1.48%. And the median was 14.01%.
BUE:CEPU's Return-on-Tangible-Asset is ranked better than 92.94% of 510
companies
in the Utilities - Regulated industry
Industry Median: 3.33
vs BUE:CEPU: 12.85
Central Puerto (BUE:CEPU) 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.
Central Puerto Return-on-Tangible-Asset Related Terms
Central Puerto Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Central Puerto'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.
BUE:CEPU vs NEE, SO, DUK: Return-on-Tangible-Asset Comparison
For the Utilities - Regulated Electric subindustry, Central Puerto'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.
Central Puerto Return-on-Tangible-Asset vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Central Puerto's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Central Puerto'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 20.74% mean?
Central Puerto (BUE:CEPU) has a Return-on-Tangible-Asset of 20.74% 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 Central Puerto and its competitors. This is 48% above median its historical median of 14.01. According to the industry distribution chart, Central Puerto ranks #36 out of 510 companies in the Utilities - Regulated industry, placing it in the top 7.1%.
Is Central Puerto's Return-on-Tangible-Asset too high?
Central Puerto's current Return-on-Tangible-Asset of 20.74% is 48% above median its 10-year median of 14.01. The Utilities - Regulated industry median Return-on-Tangible-Asset is 3.33. Central Puerto's value of 20.74% is 522.8% above this industry median. Based on the distribution chart, Central Puerto ranks #36 out of 510 companies in the Utilities - Regulated industry, which is in the top quartile — a strong position relative to peers. Overall, Central Puerto has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Central Puerto's Return-on-Tangible-Asset compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Central Puerto ranks #36 out of 510 companies for Return-on-Tangible-Asset. This places Central Puerto in the top 7% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.33. Central Puerto's value of 20.74% is 522.8% above this benchmark. While the company's 10-year median is 14.01 vs. the industry median of 3.33, Central Puerto 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 Utilities - Regulated company?
The median Return-on-Tangible-Asset among Utilities - Regulated companies is 3.33, based on 510 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. Central Puerto's current Return-on-Tangible-Asset of 20.74% is 522.8% 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 Central Puerto and its competitors. For the Utilities - Regulated industry, the median Return-on-Tangible-Asset is 3.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Central Puerto's current Return-on-Tangible-Asset is 20.74%, which is 48% above median its own 10-year median of 14.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Puerto stock overvalued right now?
Based on GuruFocus' analysis, Central Puerto (BUE:CEPU) is currently considered Significantly Overvalued. The stock's GF Value™ is ARS1,641.56, compared to a current price of ARS2,396.00 — trading 46% above its estimated fair value. The current Return-on-Tangible-Asset is 20.74%, which is 48% above median its 10-year median of 14.01 and 522.8% above the Utilities - Regulated industry median of 3.33. Central Puerto's overall GF Score™ is 79/100 with 6 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 Central Puerto (BUE:CEPU), the current Return-on-Tangible-Asset is 20.74% 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 Central Puerto (BUE:CEPU) Overvalued in 2026?
Based on GuruFocus' analysis, Central Puerto stock appears to be overvalued.
The current stock price of ARS2,396.00 is trading 46% above its estimated GF Value™ of ARS1,641.56.
GuruFocus considers Central Puerto to be Significantly Overvalued.
Key valuation signals for BUE:CEPU:
Return-on-Tangible-Asset: 20.74% (48% above median its 10-year median of 14.01)
GF Value™: ARS1,641.56 vs. price of ARS2,396.00 (46% above fair value)
Industry Position: 522.8% above the Utilities - Regulated median (#36 of 510)
No single metric tells the full story. See the BUE:CEPU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Central Puerto SA is a power generation company. It is mainly engaged in electric power generation and commercialization. The company is also involved in the natural gas distribution public sector service in the Cuyo and Centro regions in Argentina. The Group has four reporting segments which includes electric power generation from conventional sources, electric power generation from renewable sources, natural gas transport and distribution, and forest activity. The company derives maximum revenue from Electric Power Generation from conventional sources segment.
79GF Score
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Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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