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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. CPU Softwarehouse AG's annualizedNet Income for the quarter that ended in Dec. 2023 was €0.09 Mil. CPU Softwarehouse AG's average total tangible assets for the quarter that ended in Dec. 2023 was €0.00 Mil. Therefore, CPU Softwarehouse AG's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2023 was 7.90%.
The historical rank and industry rank for CPU Softwarehouse AG's Return-on-Tangible-Asset or its related term are showing as below:
FRA:CPU2'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -300.96 Med: 3.09 Max: 19.95
Current: -300.96
During the past 13 years, CPU Softwarehouse AG's highest Return-on-Tangible-Asset was 19.95%. The lowest was -300.96%. And the median was 3.09%.
FRA:CPU2's Return-on-Tangible-Asset is not ranked
in the Software industry.
Industry Median: 2.035
vs FRA:CPU2: -300.96
CPU Softwarehouse AG (FRA:CPU2) 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.
CPU Softwarehouse AG Return-on-Tangible-Asset Related Terms
CPU Softwarehouse AG Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for CPU Softwarehouse AG'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.
CPU Softwarehouse AG Return-on-Tangible-Asset Chart
FRA:CPU2 vs CRM, SHOP, UBER: Return-on-Tangible-Asset Comparison
For the Software - Application subindustry, CPU Softwarehouse AG'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.
CPU Softwarehouse AG Return-on-Tangible-Asset vs Software Industry
For the Software industry and Technology sector, CPU Softwarehouse AG's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where CPU Softwarehouse AG'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. 2023) net income data.
What does a Return-on-Tangible-Asset of 7.90% mean?
CPU Softwarehouse AG (FRA:CPU2) has a Return-on-Tangible-Asset of 7.90% as of Dec. 2023. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on CPU Softwarehouse AG and its competitors. This is 156% above median its historical median of 3.09.
Is CPU Softwarehouse AG's Return-on-Tangible-Asset too high?
CPU Softwarehouse AG's current Return-on-Tangible-Asset of 7.90% is 156% above median its 10-year median of 3.09. The Software industry median Return-on-Tangible-Asset is 2.04. CPU Softwarehouse AG's value of 7.90% is 288.2% above this industry median. Overall, CPU Softwarehouse AG has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does CPU Softwarehouse AG's Return-on-Tangible-Asset compare to CRM and SHOP?
CPU Softwarehouse AG's Return-on-Tangible-Asset of 7.90% can be compared against companies in the Software industry. The industry median Return-on-Tangible-Asset is 2.04. CPU Softwarehouse AG's value of 7.90% is 288.2% above this benchmark. While the company's 10-year median is 3.09 vs. the industry median of 2.04, CPU Softwarehouse AG 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 2,898 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. CPU Softwarehouse AG's current Return-on-Tangible-Asset of 7.90% is 288.2% 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 CPU Softwarehouse AG 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. CPU Softwarehouse AG's current Return-on-Tangible-Asset is 7.90%, which is 156% above median its own 10-year median of 3.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CPU Softwarehouse AG stock overvalued right now?
CPU Softwarehouse AG (FRA:CPU2) has a current Return-on-Tangible-Asset of 7.90%. The current Return-on-Tangible-Asset is 7.90%, which is 156% above median its 10-year median of 3.09 and 288.2% above the Software industry median of 2.04. CPU Softwarehouse AG's overall GF Score™ is 30/100 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 CPU Softwarehouse AG (FRA:CPU2), the current Return-on-Tangible-Asset is 7.90% as of Dec. 2023. 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.
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