CMOPF (Cosmo NV) Return-on-Tangible-Asset: -1.24% (As of Dec. 2025)

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CMOPF Cosmo NV CMOPF
82 GF Score
Price $80.44
GF Value $54.43
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Cosmo NV Return-on-Tangible-Asset?

Cosmo NV CMOPF +2.09% 82 Return-on-Tangible-Asset is -1.24% as of Dec. 2025. GuruFocus rates CMOPF with a GF Score™ of 82/100 and a GF Value™ of $54.43 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,009 Drug Manufacturers companies, Cosmo NV ranks worse than 66.7% 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. Cosmo NV's annualized Net Income for the quarter that ended in Dec. 2025 was $-3.8 Mil. Cosmo NV's average total tangible assets for the quarter that ended in Dec. 2025 was $302.2 Mil. Therefore, Cosmo NV's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -1.24%.

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

CMOPF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -7.55   Med: -1.37   Max: 58.41
Current: -1.34

During the past 13 years, Cosmo NV's highest Return-on-Tangible-Asset was 58.41%. The lowest was -7.55%. And the median was -1.37%.

CMOPF's Return-on-Tangible-Asset is ranked worse than
66.7% of 1009 companies
in the Drug Manufacturers industry
Industry Median: 3.16 vs CMOPF: -1.34

Cosmo NV  (OTCPK:CMOPF) 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.


Cosmo NV Return-on-Tangible-Asset Related Terms


Cosmo NV Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Cosmo NV'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.

Cosmo NV Return-on-Tangible-Asset Chart

Cosmo NV 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 4.25 4.28 -4.13 57.77 -1.38

Cosmo NV 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 -9.69 70.25 46.15 -1.54 -1.24

CMOPF vs LLY, JNJ, ABBV: Return-on-Tangible-Asset Comparison

For the Drug Manufacturers - General subindustry, Cosmo NV'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.


Cosmo NV Return-on-Tangible-Asset vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Cosmo NV's Return-on-Tangible-Asset distribution charts can be found below:

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


CMOPF
82GF Score
Cosmo NV CMOPF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmo NV Return-on-Tangible-Asset Calculation

Cosmo NV'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 )
=-4.225/( (304.546+307.669)/ 2 )
=-4.225/306.1075
=-1.38 %

Cosmo NV'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 )
=-3.752/( (296.654+307.669)/ 2 )
=-3.752/302.1615
=-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?
Cosmo NV (CMOPF) 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 Cosmo NV and its competitors. According to the industry distribution chart, Cosmo NV ranks #673 out of 1009 companies in the Drug Manufacturers industry, placing it in the top 66.7%.
Is Cosmo NV's Return-on-Tangible-Asset too high?
Cosmo NV's current Return-on-Tangible-Asset is -1.24%. Based on the distribution chart, Cosmo NV ranks #673 out of 1009 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Cosmo NV has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo NV's Return-on-Tangible-Asset compare to LLY and JNJ?
According to the Drug Manufacturers industry distribution chart, Cosmo NV ranks #673 out of 1009 companies for Return-on-Tangible-Asset. This places Cosmo NV in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.16. 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 Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.16, based on 1,009 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 Cosmo NV and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo NV's current Return-on-Tangible-Asset is -1.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo NV stock overvalued right now?
Based on GuruFocus' analysis, Cosmo NV (CMOPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $54.43, compared to a current price of $80.44 — trading 47.8% above its estimated fair value. The current Return-on-Tangible-Asset is -1.24%. Cosmo NV's overall GF Score™ is 82/100 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 Cosmo NV (CMOPF), 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 Cosmo NV (CMOPF) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo NV stock appears to be overvalued. The current stock price of $80.44 is trading 47.8% above its estimated GF Value™ of $54.43. GuruFocus considers Cosmo NV to be Significantly Overvalued.

Key valuation signals for CMOPF:

  • Return-on-Tangible-Asset: -1.24%
  • GF Value™: $54.43 vs. price of $80.44 (47.8% above fair value)
  • GF Score™: 82/100 with 3 warning signs

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


Cosmo NV Business Description

Address 91/94 North Wall Quay, 7th Floor, One North Dock, Dublin, IRL, D01 H7V7
Cosmo NV is is a life sciences company. The company is focused on MedTech AI, dermatology, gastrointestinal diseases, and contract development and manufacturing (CDMO). The company designs, develops, and manufactures solutions to address critical medical needs. Its technologies are trusted by international pharmaceutical and MedTech companies and reach patients and healthcare providers around the world. The product pipeline includes Eleview, GI Genius, Winlevi, Lialda, Uceris, and others.
82GF Score

Get the complete analysis for CMOPF

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

$80.44
Price
$54.43
GF Value