Shoper (FRA:8FF) Return-on-Tangible-Asset: 50.44% (As of Mar. 2026) — Near Median

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FRA:8FF Shoper SA FRA:8FF
92 GF Score
Price €9.50
GF Value €12.29
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Shoper Return-on-Tangible-Asset?

Shoper FRA:8FF -0.31% 92 Return-on-Tangible-Asset is 50.44% as of Mar. 2026, which is 3% below its 10-year median of 51.96. GuruFocus rates FRA:8FF with a GF Score™ of 92/100 and a GF Value™ of €12.29 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 2,890 Software companies, Shoper ranks better than 98.75% 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. Shoper's annualized Net Income for the quarter that ended in Mar. 2026 was €10.96 Mil. Shoper's average total tangible assets for the quarter that ended in Mar. 2026 was €21.73 Mil. Therefore, Shoper's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 50.44%.

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

FRA:8FF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 20.84   Med: 51.96   Max: 65.4
Current: 54.21

During the past 8 years, Shoper's highest Return-on-Tangible-Asset was 65.40%. The lowest was 20.84%. And the median was 51.96%.

FRA:8FF's Return-on-Tangible-Asset is ranked better than
98.75% of 2890 companies
in the Software industry
Industry Median: 2.07 vs FRA:8FF: 54.21

Shoper  (FRA:8FF) 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.


Shoper Return-on-Tangible-Asset Related Terms


Shoper Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Shoper'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.

Shoper Return-on-Tangible-Asset Chart

Shoper Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial 65.40 39.48 52.93 56.48 51.74

Shoper Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 46.30 45.56 61.44 70.88 50.44

FRA:8FF vs UBER, SHOP, CRM: Return-on-Tangible-Asset Comparison

For the Software - Application subindustry, Shoper'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.


Shoper Return-on-Tangible-Asset vs Software Industry

For the Software industry and Technology sector, Shoper's Return-on-Tangible-Asset distribution charts can be found below:

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


FRA:8FF
92GF Score
Shoper SA FRA:8FF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shoper Return-on-Tangible-Asset Calculation

Shoper'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 )
=9.874/( (17.839+20.329)/ 2 )
=9.874/19.084
=51.74 %

Shoper's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=10.96/( (20.329+23.13)/ 2 )
=10.96/21.7295
=50.44 %

* 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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 50.44% mean?
Shoper (FRA:8FF) has a Return-on-Tangible-Asset of 50.44% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Shoper and its competitors. This is near median its historical median of 51.96. Over the past decade, Shoper's Return-on-Tangible-Asset has ranged from 20.84 to 65.40. According to the industry distribution chart, Shoper ranks #36 out of 2890 companies in the Software industry, placing it in the top 1.2%.
Is Shoper's Return-on-Tangible-Asset too high?
Shoper's current Return-on-Tangible-Asset of 50.44% is near median its 10-year median of 51.96. Over the past 10 years, this metric has ranged from a low of 20.84 to a high of 65.40. The Software industry median Return-on-Tangible-Asset is 2.07. Shoper's value of 50.44% is 2336.7% above this industry median. Based on the distribution chart, Shoper ranks #36 out of 2890 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Shoper has a GF Score™ of 92/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shoper's Return-on-Tangible-Asset compare to UBER and SHOP?
According to the Software industry distribution chart, Shoper ranks #36 out of 2890 companies for Return-on-Tangible-Asset. This places Shoper in the top 1% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.07. Shoper's value of 50.44% is 2336.7% above this benchmark. Historically, Shoper's own Return-on-Tangible-Asset has ranged from 20.84 to 65.40 over the past decade. While the company's 10-year median is 51.96 vs. the industry median of 2.07, Shoper 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 a Software company?
The median Return-on-Tangible-Asset among Software companies is 2.07, based on 2,890 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. Shoper's current Return-on-Tangible-Asset of 50.44% is 2336.7% 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 Shoper and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shoper's current Return-on-Tangible-Asset is 50.44%, which is near median its own 10-year median of 51.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shoper stock overvalued right now?
Based on GuruFocus' analysis, Shoper (FRA:8FF) is currently considered Modestly Undervalued. The stock's GF Value™ is €12.29, compared to a current price of €9.50 — trading 22.7% below its estimated fair value. The current Return-on-Tangible-Asset is 50.44%, which is near median its 10-year median of 51.96 and 2336.7% above the Software industry median of 2.07. Shoper's overall GF Score™ is 92/100 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 Shoper (FRA:8FF), the current Return-on-Tangible-Asset is 50.44% as of Mar. 2026. 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 Shoper (FRA:8FF) Overvalued in 2026?

Based on GuruFocus' analysis, Shoper stock appears to be undervalued. The current stock price of €9.50 is trading 22.7% below its estimated GF Value™ of €12.29. GuruFocus considers Shoper to be Modestly Undervalued.

Key valuation signals for FRA:8FF:

  • Return-on-Tangible-Asset: 50.44% (near median its 10-year median of 51.96)
  • GF Value™: €12.29 vs. price of €9.50 (22.7% below fair value)
  • GF Score™: 92/100 with 3 warning signs
  • Industry Position: 2336.7% above the Software median (#36 of 2890)

No single metric tells the full story. See the FRA:8FF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shoper Business Description

Other Exchanges SHO:Poland
Address ul. Władysława Lokietka 79, Krakow, POL, 31-280
Shoper SA is a leader on the Polish market of software vendors for e-commerce in the SaaS model. It enables entrepreneurs to conveniently, quickly and easily set up own online store and conduct sales in the online channel. The comprehensive offer of the company consists of the Shoper platform available as a subscription, allowing for flexible adaptation to the needs of a given client, and a number of services sold in the pay-as-you-grow model, directly correlated with the number of orders or turnover generated through stores on the platform.
92GF Score

Get the complete analysis for FRA:8FF

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

€9.50
Price
€12.29
GF Value