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.
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.
The historical rank and industry rank for Hydrogen Refueling Solutions's Return-on-Tangible-Asset or its related term are showing as below:
FRA:1FO'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -20.97 Med: -2.69 Max: 2.14
Current: -20.97
During the past 8 years, Hydrogen Refueling Solutions's highest Return-on-Tangible-Asset was 2.14%. The lowest was -20.97%. And the median was -2.69%.
FRA:1FO's Return-on-Tangible-Asset is ranked worse than 94.01% of 1136
companies
in the Retail - Cyclical industry
Industry Median: 2.92
vs FRA:1FO: -20.97
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.
Hydrogen Refueling Solutions Return-on-Tangible-Asset Related Terms
Hydrogen Refueling Solutions Return-on-Tangible-Asset Historical Data
* 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.
FRA:1FO vs CASY, WSM, ULTA: Return-on-Tangible-Asset Comparison
For the Specialty Retail subindustry, Hydrogen Refueling Solutions'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.
Hydrogen Refueling Solutions Return-on-Tangible-Asset vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Hydrogen Refueling Solutions's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Hydrogen Refueling Solutions'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 two times the semi-annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of -41.79% mean?
Hydrogen Refueling Solutions (FRA:1FO) has a Return-on-Tangible-Asset of -41.79% 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 Hydrogen Refueling Solutions and its competitors. According to the industry distribution chart, Hydrogen Refueling Solutions ranks #1068 out of 1136 companies in the Retail - Cyclical industry, placing it in the top 94%.
Is Hydrogen Refueling Solutions' Return-on-Tangible-Asset too high?
Hydrogen Refueling Solutions' current Return-on-Tangible-Asset is -41.79%. Based on the distribution chart, Hydrogen Refueling Solutions ranks #1068 out of 1136 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Hydrogen Refueling Solutions has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Hydrogen Refueling Solutions' Return-on-Tangible-Asset compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Hydrogen Refueling Solutions ranks #1068 out of 1136 companies for Return-on-Tangible-Asset. This places Hydrogen Refueling Solutions in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.92. 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 2.92, based on 1,136 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 Hydrogen Refueling Solutions and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Asset is 2.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hydrogen Refueling Solutions's current Return-on-Tangible-Asset is -41.79%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hydrogen Refueling Solutions stock overvalued right now?
Hydrogen Refueling Solutions (FRA:1FO) has a current Return-on-Tangible-Asset of -41.79%. The stock's GF Value™ is €2.79, compared to a current price of €1.25 — trading 55.1% below its estimated fair value. The current Return-on-Tangible-Asset is -41.79%. Hydrogen Refueling Solutions' overall GF Score™ is 65/100 with 10 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 Hydrogen Refueling Solutions (FRA:1FO), the current Return-on-Tangible-Asset is -41.79% 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 Hydrogen Refueling Solutions (FRA:1FO) Overvalued in 2026?
Based on GuruFocus' analysis, Hydrogen Refueling Solutions stock appears to be undervalued.
The current stock price of €1.25 is trading 55.1% below its estimated GF Value™ of €2.79.
Key valuation signals for FRA:1FO:
Return-on-Tangible-Asset: -41.79%
GF Value™: €2.79 vs. price of €1.25 (55.1% below fair value)
No single metric tells the full story. See the FRA:1FO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hydrogen Refueling Solutions SA offers hydrogen refueling station solutions for all types of vehicles, including captive fleets, trucks, buses, passenger cars, and others for the mobility markets, industrial activities, storage, and energy.
65GF Score
Get the complete analysis for FRA:1FO
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:1FO has been successfully added to your 
