SMCP (CHIX:SMCPP) Return-on-Tangible-Asset: 1.24% (As of Dec. 2025) — 38% Below Median

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CHIX:SMCPP SMCP SA CHIX:SMCPP
60 GF Score
Price €5.18
GF Value €3.41
Valuation Significantly Overvalued
! 3 Warning Signs
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What is SMCP Return-on-Tangible-Asset?

SMCP CHIX:SMCPP 60 Return-on-Tangible-Asset is 1.24% as of Dec. 2025, which is 38% below its 10-year median of 2.01. GuruFocus rates CHIX:SMCPP with a GF Score™ of 60/100 and a GF Value™ of €3.41 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,134 Retail - Cyclical companies, SMCP ranks worse than 58.64% 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. SMCP's annualized Net Income for the quarter that ended in Dec. 2025 was €11 Mil. SMCP's average total tangible assets for the quarter that ended in Dec. 2025 was €900 Mil. Therefore, SMCP's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 1.24%.

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

CHIX:SMCPp' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -8.99   Med: 2.01   Max: 10.56
Current: 1.77

During the past 12 years, SMCP's highest Return-on-Tangible-Asset was 10.56%. The lowest was -8.99%. And the median was 2.01%.

CHIX:SMCPp's Return-on-Tangible-Asset is ranked worse than
58.64% of 1134 companies
in the Retail - Cyclical industry
Industry Median: 2.93 vs CHIX:SMCPp: 1.77

SMCP  (CHIX:SMCPp) 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.


SMCP Return-on-Tangible-Asset Related Terms


SMCP Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for SMCP'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.

SMCP Return-on-Tangible-Asset Chart

SMCP Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.27 4.91 1.05 -2.28 1.74

SMCP Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -0.56 -5.43 0.82 2.29 1.24

CHIX:SMCPP vs TJX, ROST, BURL: Return-on-Tangible-Asset Comparison

For the Apparel Retail subindustry, SMCP'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.


SMCP Return-on-Tangible-Asset vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, SMCP's Return-on-Tangible-Asset distribution charts can be found below:

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


CHIX:SMCPP
60GF Score
SMCP SA CHIX:SMCPP
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SMCP Return-on-Tangible-Asset Calculation

SMCP'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 )
=16.6/( (1018.5+893.5)/ 2 )
=16.6/956
=1.74 %

SMCP's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=11.2/( (905.7+893.5)/ 2 )
=11.2/899.6
=1.24 %

* 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 two times the semi-annual (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 1.24% mean?
SMCP (CHIX:SMCPP) has a Return-on-Tangible-Asset of 1.24% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on SMCP and its competitors. This is 38% below median its historical median of 2.01. According to the industry distribution chart, SMCP ranks #665 out of 1134 companies in the Retail - Cyclical industry, placing it in the top 58.6%.
Is SMCP's Return-on-Tangible-Asset too high?
SMCP's current Return-on-Tangible-Asset of 1.24% is 38% below median its 10-year median of 2.01. The Retail - Cyclical industry median Return-on-Tangible-Asset is 2.93. SMCP's value of 1.24% is 57.7% below this industry median. Based on the distribution chart, SMCP ranks #665 out of 1134 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, SMCP has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SMCP's Return-on-Tangible-Asset compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, SMCP ranks #665 out of 1134 companies for Return-on-Tangible-Asset. This places SMCP in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.93. SMCP's value of 1.24% is 57.7% below this benchmark. While the company's 10-year median is 2.01 vs. the industry median of 2.93, SMCP has consistently been below 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 Retail - Cyclical company?
The median Return-on-Tangible-Asset among Retail - Cyclical companies is 2.93, based on 1,134 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. SMCP's current Return-on-Tangible-Asset of 1.24% is 57.7% below 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 SMCP and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Asset is 2.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SMCP's current Return-on-Tangible-Asset is 1.24%, which is 38% below median its own 10-year median of 2.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SMCP stock overvalued right now?
Based on GuruFocus' analysis, SMCP (CHIX:SMCPP) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.41, compared to a current price of €5.18 — trading 51.8% above its estimated fair value. The current Return-on-Tangible-Asset is 1.24%, which is 38% below median its 10-year median of 2.01 and 57.7% below the Retail - Cyclical industry median of 2.93. SMCP's overall GF Score™ is 60/100 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 SMCP (CHIX:SMCPP), the current Return-on-Tangible-Asset is 1.24% as of Dec. 2025. 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 SMCP (CHIX:SMCPP) Overvalued in 2026?

Based on GuruFocus' analysis, SMCP stock appears to be overvalued. The current stock price of €5.18 is trading 51.8% above its estimated GF Value™ of €3.41. GuruFocus considers SMCP to be Significantly Overvalued.

Key valuation signals for CHIX:SMCPP:

  • Return-on-Tangible-Asset: 1.24% (38% below median its 10-year median of 2.01)
  • GF Value™: €3.41 vs. price of €5.18 (51.8% above fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 57.7% below the Retail - Cyclical median (#665 of 1134)

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


SMCP Business Description

Address 49, Rue Etienne Marcel, Paris, FRA, 75001
SMCP SA is an international apparel and accessories retail group. The company's products include womenswear, menswear, and accessories, which are sold through a network of points of sale and websites under four brands: Sandro, Maje, Claudie Pierlot, and Fursac. It generates maximum revenue from the Sandro segment.
60GF Score

Get the complete analysis for CHIX:SMCPP

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

€5.18
Price
€3.41
GF Value