ATOSS Software SEFRA:AOF -1.51%80 Return-on-Tangible-Asset is 37.21% as of Dec. 2025, which is 37% above its 10-year median of 27.07. GuruFocus rates FRA:AOF with a GF Score™ of 80/100 and a GF Value™ of €157.34 (Significantly Undervalued). Among 2,886 Software companies, ATOSS Software SE ranks better than 97.26% 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. ATOSS Software SE's annualizedNet Income for the quarter that ended in Dec. 2025 was €53.3 Mil. ATOSS Software SE's average total tangible assets for the quarter that ended in Dec. 2025 was €143.2 Mil. Therefore, ATOSS Software SE's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 37.21%.
The historical rank and industry rank for ATOSS Software SE's Return-on-Tangible-Asset or its related term are showing as below:
FRA:AOF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 22.6 Med: 27.07 Max: 35.35
Current: 33.79
During the past 13 years, ATOSS Software SE's highest Return-on-Tangible-Asset was 35.35%. The lowest was 22.60%. And the median was 27.07%.
FRA:AOF's Return-on-Tangible-Asset is ranked better than 97.26% of 2886
companies
in the Software industry
Industry Median: 2.035
vs FRA:AOF: 33.79
ATOSS Software SE (FRA:AOF) 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 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.
ATOSS Software SE Return-on-Tangible-Asset Related Terms
ATOSS Software SE Return-on-Tangible-Asset Historical Data
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The historical data trend for ATOSS Software SE'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:AOF vs UBER, SHOP, CRM: Return-on-Tangible-Asset Comparison
For the Software - Application subindustry, ATOSS Software SE'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.
ATOSS Software SE Return-on-Tangible-Asset vs Software Industry
For the Software industry and Technology sector, ATOSS Software SE's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where ATOSS Software SE'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 37.21% mean?
ATOSS Software SE (FRA:AOF) has a Return-on-Tangible-Asset of 37.21% 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 ATOSS Software SE and its competitors. This is 37% above median its historical median of 27.07. Over the past decade, ATOSS Software SE's Return-on-Tangible-Asset has ranged from 22.60 to 35.35. According to the industry distribution chart, ATOSS Software SE ranks #79 out of 2886 companies in the Software industry, placing it in the top 2.7%.
Is ATOSS Software SE's Return-on-Tangible-Asset too high?
ATOSS Software SE's current Return-on-Tangible-Asset of 37.21% is 37% above median its 10-year median of 27.07. Over the past 10 years, this metric has ranged from a low of 22.60 to a high of 35.35. The Software industry median Return-on-Tangible-Asset is 2.04. ATOSS Software SE's value of 37.21% is 1728.5% above this industry median. Based on the distribution chart, ATOSS Software SE ranks #79 out of 2886 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, ATOSS Software SE has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ATOSS Software SE's Return-on-Tangible-Asset compare to UBER and SHOP?
According to the Software industry distribution chart, ATOSS Software SE ranks #79 out of 2886 companies for Return-on-Tangible-Asset. This places ATOSS Software SE in the top 3% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.04. ATOSS Software SE's value of 37.21% is 1728.5% above this benchmark. Historically, ATOSS Software SE's own Return-on-Tangible-Asset has ranged from 22.60 to 35.35 over the past decade. While the company's 10-year median is 27.07 vs. the industry median of 2.04, ATOSS Software SE 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 2.04, based on 2,886 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. ATOSS Software SE's current Return-on-Tangible-Asset of 37.21% is 1728.5% 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 ATOSS Software SE and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATOSS Software SE's current Return-on-Tangible-Asset is 37.21%, which is 37% above median its own 10-year median of 27.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATOSS Software SE stock overvalued right now?
Based on GuruFocus' analysis, ATOSS Software SE (FRA:AOF) is currently considered Significantly Undervalued. The stock's GF Value™ is €157.34, compared to a current price of €71.90 — trading 54.3% below its estimated fair value. The current Return-on-Tangible-Asset is 37.21%, which is 37% above median its 10-year median of 27.07 and 1728.5% above the Software industry median of 2.04. ATOSS Software SE's overall GF Score™ is 80/100. 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 ATOSS Software SE (FRA:AOF), the current Return-on-Tangible-Asset is 37.21% 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 ATOSS Software SE (FRA:AOF) Overvalued in 2026?
Based on GuruFocus' analysis, ATOSS Software SE stock appears to be undervalued.
The current stock price of €71.90 is trading 54.3% below its estimated GF Value™ of €157.34.
GuruFocus considers ATOSS Software SE to be Significantly Undervalued.
Key valuation signals for FRA:AOF:
Return-on-Tangible-Asset: 37.21% (37% above median its 10-year median of 27.07)
GF Value™: €157.34 vs. price of €71.90 (54.3% below fair value)
Industry Position: 1728.5% above the Software median (#79 of 2886)
No single metric tells the full story. See the FRA:AOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ATOSS Software SE supplies technical and consulting solutions for professional workforce management and demand-driven workforce deployment. From conventional working time management to mobile apps, detailed workforce forecasting, sophisticated workforce scheduling, or strategic capacity and demand schedules, the company offers its customers various solutions in the cloud or on-premises. It generates sales revenue from licensing software products to end-users or to resellers, from cloud subscriptions, maintenance contracts, consulting services, the sale of hardware, as well as from providing other goods and services.
80GF Score
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