CCPUF (SATO Technologies) Return-on-Tangible-Asset: -46.03% (As of Mar. 2026)

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.

CCPUF SATO Technologies Corp CCPUF
24 GF Score
Price $0.10
GF Value $0.17
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is SATO Technologies Return-on-Tangible-Asset?

SATO Technologies CCPUF 24 Return-on-Tangible-Asset is -46.03% as of Mar. 2026. GuruFocus rates CCPUF with a GF Score™ of 24/100 and a GF Value™ of $0.17 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 818 Capital Markets companies, SATO Technologies ranks worse than 88.51% 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. SATO Technologies's annualized Net Income for the quarter that ended in Mar. 2026 was $-3.69 Mil. SATO Technologies's average total tangible assets for the quarter that ended in Mar. 2026 was $8.02 Mil. Therefore, SATO Technologies's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -46.03%.

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

CCPUF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -115.38   Med: -29.46   Max: 6.23
Current: -18.68

During the past 13 years, SATO Technologies's highest Return-on-Tangible-Asset was 6.23%. The lowest was -115.38%. And the median was -29.46%.

CCPUF's Return-on-Tangible-Asset is ranked worse than
88.51% of 818 companies
in the Capital Markets industry
Industry Median: 1.53 vs CCPUF: -18.68

SATO Technologies  (OTCPK:CCPUF) 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.


SATO Technologies Return-on-Tangible-Asset Related Terms


SATO Technologies Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for SATO Technologies'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.

SATO Technologies Return-on-Tangible-Asset Chart

SATO Technologies Annual Data
Trend Apr15 Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Dec22 Dec23 Dec24
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only -24.41 -36.14 -104.23 4.28 6.02

SATO Technologies Quarterly Data
Jan21 Apr21 Jul21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.03 -22.63 -22.85 -9.19 -46.03

CCPUF vs MS, GS, SCHW: Return-on-Tangible-Asset Comparison

For the Capital Markets subindustry, SATO Technologies'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.


SATO Technologies Return-on-Tangible-Asset vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, SATO Technologies's Return-on-Tangible-Asset distribution charts can be found below:

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


CCPUF
24GF Score
SATO Technologies Corp CCPUF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SATO Technologies Return-on-Tangible-Asset Calculation

SATO Technologies's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2024 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2024 )  (A: Dec. 2023 )(A: Dec. 2024 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2024 )  (A: Dec. 2023 )(A: Dec. 2024 )
=0.825/( (15.791+11.614)/ 2 )
=0.825/13.7025
=6.02 %

SATO Technologies'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: Sep. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Sep. 2025 )(Q: Mar. 2026 )
=-3.692/( (8.396+7.647)/ 2 )
=-3.692/8.0215
=-46.03 %

* 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 -46.03% mean?
SATO Technologies (CCPUF) has a Return-on-Tangible-Asset of -46.03% 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 SATO Technologies and its competitors. According to the industry distribution chart, SATO Technologies ranks #724 out of 818 companies in the Capital Markets industry, placing it in the top 88.5%.
Is SATO Technologies' Return-on-Tangible-Asset too high?
SATO Technologies' current Return-on-Tangible-Asset is -46.03%. Based on the distribution chart, SATO Technologies ranks #724 out of 818 companies in the Capital Markets industry, which is in the bottom quartile relative to peers. Overall, SATO Technologies has a GF Score™ of 24/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SATO Technologies' Return-on-Tangible-Asset compare to MS and GS?
According to the Capital Markets industry distribution chart, SATO Technologies ranks #724 out of 818 companies for Return-on-Tangible-Asset. This places SATO Technologies in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.53. 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 Capital Markets company?
The median Return-on-Tangible-Asset among Capital Markets companies is 1.53, based on 818 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. 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 SATO Technologies and its competitors. For the Capital Markets industry, the median Return-on-Tangible-Asset is 1.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SATO Technologies's current Return-on-Tangible-Asset is -46.03%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SATO Technologies stock overvalued right now?
Based on GuruFocus' analysis, SATO Technologies (CCPUF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.17, compared to a current price of $0.10 — trading 41.2% below its estimated fair value. The current Return-on-Tangible-Asset is -46.03%. SATO Technologies' overall GF Score™ is 24/100 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 SATO Technologies (CCPUF), the current Return-on-Tangible-Asset is -46.03% 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 SATO Technologies (CCPUF) Overvalued in 2026?

Based on GuruFocus' analysis, SATO Technologies stock appears to be undervalued. The current stock price of $0.10 is trading 41.2% below its estimated GF Value™ of $0.17. GuruFocus considers SATO Technologies to be Possible Value Trap.

Key valuation signals for CCPUF:

  • Return-on-Tangible-Asset: -46.03%
  • GF Value™: $0.17 vs. price of $0.10 (41.2% below fair value)
  • GF Score™: 24/100 with 6 warning signs

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


SATO Technologies Business Description

Other Exchanges SATO:Canada
Address 66 Wellington Street West, Suite 5300, Toronto, ON, CAN, M5K 1E6
SATO Technologies Corp is engaged in the business of utilizing specialized equipment to solve complex computational problems to validate transactions on the bitcoin blockchain. The Group receives digital assets in return for computing power and is engaged in the cryptocurrency mining industry. There is only one operating segment being provider of compute power for Bitcoin Mining.
24GF Score

Get the complete analysis for CCPUF

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

$0.10
Price
$0.17
GF Value