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The historical rank and industry rank for Horizon Construction Development's Return-on-Tangible-Asset or its related term are showing as below:
FRA:B7H'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.41 Med: 2.75 Max: 3.37
Current: 0.41
During the past 6 years, Horizon Construction Development's highest Return-on-Tangible-Asset was 3.37%. The lowest was 0.41%. And the median was 2.75%.
FRA:B7H's Return-on-Tangible-Asset is ranked worse than 71.27% of 1093
companies
in the Business Services industry
Industry Median: 4.19
vs FRA:B7H: 0.41
Horizon Construction Development (FRA:B7H) 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.
Horizon Construction Development Return-on-Tangible-Asset Related Terms
Horizon Construction Development 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.
Horizon Construction Development Return-on-Tangible-Asset Chart
FRA:B7H vs URI, SUNB, AER: Return-on-Tangible-Asset Comparison
For the Rental & Leasing Services subindustry, Horizon Construction Development'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.
Horizon Construction Development Return-on-Tangible-Asset vs Business Services Industry
For the Business Services industry and Industrials sector, Horizon Construction Development's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Horizon Construction Development'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 (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of 0.21% mean?
Horizon Construction Development (FRA:B7H) has a Return-on-Tangible-Asset of 0.21% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Horizon Construction Development and its competitors. This is 92% below median its historical median of 2.75. Over the past decade, Horizon Construction Development's Return-on-Tangible-Asset has ranged from 0.41 to 3.37. According to the industry distribution chart, Horizon Construction Development ranks #779 out of 1093 companies in the Business Services industry, placing it in the top 71.3%.
Is Horizon Construction Development's Return-on-Tangible-Asset too high?
Horizon Construction Development's current Return-on-Tangible-Asset of 0.21% is 92% below median its 10-year median of 2.75. Over the past 10 years, this metric has ranged from a low of 0.41 to a high of 3.37. The Business Services industry median Return-on-Tangible-Asset is 4.19. Horizon Construction Development's value of 0.21% is 95% below this industry median. Based on the distribution chart, Horizon Construction Development ranks #779 out of 1093 companies in the Business Services industry, which is below the industry midpoint. Overall, Horizon Construction Development has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does Horizon Construction Development's Return-on-Tangible-Asset compare to URI and SUNB?
According to the Business Services industry distribution chart, Horizon Construction Development ranks #779 out of 1093 companies for Return-on-Tangible-Asset. This places Horizon Construction Development in the lower half of its industry. The industry median Return-on-Tangible-Asset is 4.19. Horizon Construction Development's value of 0.21% is 95% below this benchmark. Historically, Horizon Construction Development's own Return-on-Tangible-Asset has ranged from 0.41 to 3.37 over the past decade. While the company's 10-year median is 2.75 vs. the industry median of 4.19, Horizon Construction Development has consistently been below 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 Business Services company?
The median Return-on-Tangible-Asset among Business Services companies is 4.19, based on 1,093 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. Horizon Construction Development's current Return-on-Tangible-Asset of 0.21% is 95% below 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 Horizon Construction Development and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 4.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Horizon Construction Development's current Return-on-Tangible-Asset is 0.21%, which is 92% below median its own 10-year median of 2.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horizon Construction Development stock overvalued right now?
Horizon Construction Development (FRA:B7H) has a current Return-on-Tangible-Asset of 0.21%. The stock's GF Value™ is €0.10, compared to a current price of €0.06 — trading 41.5% below its estimated fair value. The current Return-on-Tangible-Asset is 0.21%, which is 92% below median its 10-year median of 2.75 and 95% below the Business Services industry median of 4.19. Horizon Construction Development's overall GF Score™ is 82/100 with 9 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 Horizon Construction Development (FRA:B7H), the current Return-on-Tangible-Asset is 0.21% as of Jun. 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 Horizon Construction Development (FRA:B7H) Overvalued in 2026?
Based on GuruFocus' analysis, Horizon Construction Development stock appears to be undervalued.
The current stock price of €0.06 is trading 41.5% below its estimated GF Value™ of €0.10.
Key valuation signals for FRA:B7H:
Return-on-Tangible-Asset: 0.21% (92% below median its 10-year median of 2.75)
GF Value™: €0.10 vs. price of €0.06 (41.5% below fair value)
Industry Position: 95% below the Business Services median (#779 of 1093)
No single metric tells the full story. See the FRA:B7H stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Horizon Construction Development Ltd is an equipment operation service provider. The Group is committed to providing one-stop comprehensive solutions of products and services for domestic and overseas clients in the construction and industrial sectors. The company has three reportable operating segments, Operating lease services, Engineering and technical services, and Asset management and other services. A majority of its revenue is generated from the Operating lease services segment that includes aerial work platform, neo-excavation support system, neo-formwork system and other equipment.
82GF Score
Get the complete analysis for FRA:B7H
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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