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Boa ConceptFRA:74Z -2.11%71 Return-on-Tangible-Asset is 7.23% as of Dec. 2025, which is 323% above its 10-year median of 1.71. GuruFocus rates FRA:74Z with a GF Score™ of 71/100 and a GF Value™ of €31.82 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 3,078 Industrial Products companies, Boa Concept ranks worse than 81.42% 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. Boa Concept's annualizedNet Income for the quarter that ended in Dec. 2025 was €1.60 Mil. Boa Concept's average total tangible assets for the quarter that ended in Dec. 2025 was €22.16 Mil. Therefore, Boa Concept's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 7.23%.
The historical rank and industry rank for Boa Concept's Return-on-Tangible-Asset or its related term are showing as below:
FRA:74Z'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -14.24 Med: 1.71 Max: 21.75
Current: -3.3
During the past 8 years, Boa Concept's highest Return-on-Tangible-Asset was 21.75%. The lowest was -14.24%. And the median was 1.71%.
FRA:74Z's Return-on-Tangible-Asset is ranked worse than 81.42% of 3078
companies
in the Industrial Products industry
Industry Median: 3.26
vs FRA:74Z: -3.30
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.
Boa Concept Return-on-Tangible-Asset Related Terms
Boa Concept Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Boa Concept'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.
FRA:74Z vs GEV, ETN, PH: Return-on-Tangible-Asset Comparison
For the Specialty Industrial Machinery subindustry, Boa Concept'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.
Boa Concept Return-on-Tangible-Asset vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Boa Concept's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Boa Concept'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 7.23% mean?
Boa Concept (FRA:74Z) has a Return-on-Tangible-Asset of 7.23% 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 Boa Concept and its competitors. This is 323% above median its historical median of 1.71. According to the industry distribution chart, Boa Concept ranks #2506 out of 3078 companies in the Industrial Products industry, placing it in the top 81.4%.
Is Boa Concept's Return-on-Tangible-Asset too high?
Boa Concept's current Return-on-Tangible-Asset of 7.23% is 323% above median its 10-year median of 1.71. The Industrial Products industry median Return-on-Tangible-Asset is 3.26. Boa Concept's value of 7.23% is 121.8% above this industry median. Based on the distribution chart, Boa Concept ranks #2506 out of 3078 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Boa Concept has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Boa Concept's Return-on-Tangible-Asset compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Boa Concept ranks #2506 out of 3078 companies for Return-on-Tangible-Asset. This places Boa Concept in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.26. Boa Concept's value of 7.23% is 121.8% above this benchmark. While the company's 10-year median is 1.71 vs. the industry median of 3.26, Boa Concept has consistently been above 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 an Industrial Products company?
The median Return-on-Tangible-Asset among Industrial Products companies is 3.26, based on 3,078 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. Boa Concept's current Return-on-Tangible-Asset of 7.23% is 121.8% above 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 Boa Concept and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Asset is 3.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Boa Concept's current Return-on-Tangible-Asset is 7.23%, which is 323% above median its own 10-year median of 1.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boa Concept stock overvalued right now?
Based on GuruFocus' analysis, Boa Concept (FRA:74Z) is currently considered Possible Value Trap. The stock's GF Value™ is €31.82, compared to a current price of €13.90 — trading 56.3% below its estimated fair value. The current Return-on-Tangible-Asset is 7.23%, which is 323% above median its 10-year median of 1.71 and 121.8% above the Industrial Products industry median of 3.26. Boa Concept's overall GF Score™ is 71/100 with 7 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 Boa Concept (FRA:74Z), the current Return-on-Tangible-Asset is 7.23% 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 Boa Concept (FRA:74Z) Overvalued in 2026?
Based on GuruFocus' analysis, Boa Concept stock appears to be undervalued.
The current stock price of €13.90 is trading 56.3% below its estimated GF Value™ of €31.82.
GuruFocus considers Boa Concept to be Possible Value Trap.
Key valuation signals for FRA:74Z:
Return-on-Tangible-Asset: 7.23% (323% above median its 10-year median of 1.71)
GF Value™: €31.82 vs. price of €13.90 (56.3% below fair value)
Industry Position: 121.8% above the Industrial Products median (#2506 of 3078)
No single metric tells the full story. See the FRA:74Z stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Boa Concept SA is engaged in the provision of intralogistics. The company offers a range of intelligent Plug-and-Carry modular conveyors for light and heavy loads as well as a robotic Plug-and-Store storage system.
71GF Score
Get the complete analysis for FRA:74Z
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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