Bioporto AS (FRA:2P4) Return-on-Tangible-Asset: -65.98% (As of Dec. 2025)

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.

FRA:2P4 Bioporto AS FRA:2P4
70 GF Score
Price €0.12
GF Value €0.15
! 3 Warning Signs
View Full Analysis

What is Bioporto AS Return-on-Tangible-Asset?

Bioporto AS FRA:2P4 -0.40% 70 Return-on-Tangible-Asset is -65.98% as of Dec. 2025. GuruFocus rates FRA:2P4 with a GF Score™ of 70/100 and a GF Value™ of €0.15. The stock has 3 warning signs investors should review. Among 213 Medical Diagnostics & Research companies, Bioporto AS ranks worse than 86.85% 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. Bioporto AS's annualized Net Income for the quarter that ended in Dec. 2025 was €-7.11 Mil. Bioporto AS's average total tangible assets for the quarter that ended in Dec. 2025 was €10.78 Mil. Therefore, Bioporto AS's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -65.98%.

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

FRA:2P4' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -131.09   Med: -63.64   Max: -46.95
Current: -98.01

During the past 13 years, Bioporto AS's highest Return-on-Tangible-Asset was -46.95%. The lowest was -131.09%. And the median was -63.64%.

FRA:2P4's Return-on-Tangible-Asset is ranked worse than
86.85% of 213 companies
in the Medical Diagnostics & Research industry
Industry Median: -2.4 vs FRA:2P4: -98.01

Bioporto AS  (FRA:2P4) 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.


Bioporto AS Return-on-Tangible-Asset Related Terms


Bioporto AS Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Bioporto AS'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.

Bioporto AS Return-on-Tangible-Asset Chart

Bioporto AS 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 -52.09 -80.72 -57.06 -73.73 -86.95

Bioporto AS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 -70.32 -129.09 -89.04 -119.73 -65.98

FRA:2P4 vs TMO, DHR, IDXX: Return-on-Tangible-Asset Comparison

For the Diagnostics & Research subindustry, Bioporto AS'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.


Bioporto AS Return-on-Tangible-Asset vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Bioporto AS's Return-on-Tangible-Asset distribution charts can be found below:

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


FRA:2P4
70GF Score
Bioporto AS FRA:2P4
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bioporto AS Return-on-Tangible-Asset Calculation

Bioporto AS'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 )
=-10.995/( (12.833+12.458)/ 2 )
=-10.995/12.6455
=-86.95 %

Bioporto AS'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: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=-7.112/( (9.1+12.458)/ 2 )
=-7.112/10.779
=-65.98 %

* 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 (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of -65.98% mean?
Bioporto AS (FRA:2P4) has a Return-on-Tangible-Asset of -65.98% 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 Bioporto AS and its competitors. According to the industry distribution chart, Bioporto AS ranks #185 out of 213 companies in the Medical Diagnostics & Research industry, placing it in the top 86.9%.
Is Bioporto AS's Return-on-Tangible-Asset too high?
Bioporto AS's current Return-on-Tangible-Asset is -65.98%. Based on the distribution chart, Bioporto AS ranks #185 out of 213 companies in the Medical Diagnostics & Research industry, which is in the bottom quartile relative to peers. Overall, Bioporto AS has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does Bioporto AS's Return-on-Tangible-Asset compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Bioporto AS ranks #185 out of 213 companies for Return-on-Tangible-Asset. This places Bioporto AS in the lower half of its industry. 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 Medical Diagnostics & Research company?
A good Return-on-Tangible-Asset depends on the Medical Diagnostics & Research industry context. 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 Bioporto AS and its competitors. Bioporto AS's current Return-on-Tangible-Asset is -65.98%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bioporto AS stock overvalued right now?
Bioporto AS (FRA:2P4) has a current Return-on-Tangible-Asset of -65.98%. The stock's GF Value™ is €0.15, compared to a current price of €0.12 — trading 17% below its estimated fair value. The current Return-on-Tangible-Asset is -65.98%. Bioporto AS's overall GF Score™ is 70/100 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 Bioporto AS (FRA:2P4), the current Return-on-Tangible-Asset is -65.98% 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 Bioporto AS (FRA:2P4) Overvalued in 2026?

Based on GuruFocus' analysis, Bioporto AS stock appears to be undervalued. The current stock price of €0.12 is trading 17% below its estimated GF Value™ of €0.15.

Key valuation signals for FRA:2P4:

  • Return-on-Tangible-Asset: -65.98%
  • GF Value™: €0.15 vs. price of €0.12 (17% below fair value)
  • GF Score™: 70/100 with 3 warning signs

No single metric tells the full story. See the FRA:2P4 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bioporto AS Business Description

Other Exchanges BIOPOR:Denmark
Address Tuborg Havnevej 15, Ground Floor, Hellerup, DNK, DK-2900
Bioporto AS is an in-vitro diagnostic company. The company provides healthcare professionals in clinical and research settings with a range of diagnostic tests and antibodies. Its product portfolio consists of specialized monoclonal antibodies and antibody-based diagnostic assays, used in the treatment of critically ill patients. The company's products include the NGAL Test, ELISA kits, Antibodies, and Other products and licenses. Geographically, it derives a majority of its revenue from North America. Geographically, its business area is in North America, Denmark, and rest of Europe, and Asia. The products of the company involve: ProNephro AKI, The NGAL Test, Antibodies, ELISA Kits, gRad Lateral Flow, and others.
70GF Score

Get the complete analysis for FRA:2P4

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

€0.12
Price
€0.15
GF Value