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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. Gushengtang Holdings's annualizedNet Income for the quarter that ended in Dec. 2025 was €48.8 Mil. Gushengtang Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was €323.1 Mil. Therefore, Gushengtang Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 15.10%.
The historical rank and industry rank for Gushengtang Holdings's Return-on-Tangible-Asset or its related term are showing as below:
FRA:F2P'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -40.15 Med: -6.89 Max: 13.97
Current: 13.63
During the past 8 years, Gushengtang Holdings's highest Return-on-Tangible-Asset was 13.97%. The lowest was -40.15%. And the median was -6.89%.
FRA:F2P's Return-on-Tangible-Asset is ranked better than 88.97% of 680
companies
in the Healthcare Providers & Services industry
Industry Median: 2.555
vs FRA:F2P: 13.63
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.
Gushengtang Holdings Return-on-Tangible-Asset Related Terms
Gushengtang Holdings Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Gushengtang Holdings'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:F2P vs HCA, THC, DVA: Return-on-Tangible-Asset Comparison
For the Medical Care Facilities subindustry, Gushengtang Holdings'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.
Gushengtang Holdings Return-on-Tangible-Asset vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Gushengtang Holdings's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Gushengtang Holdings'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 15.10% mean?
Gushengtang Holdings (FRA:F2P) has a Return-on-Tangible-Asset of 15.10% 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 Gushengtang Holdings and its competitors. According to the industry distribution chart, Gushengtang Holdings ranks #75 out of 680 companies in the Healthcare Providers & Services industry, placing it in the top 11%.
Is Gushengtang Holdings' Return-on-Tangible-Asset too high?
Gushengtang Holdings' current Return-on-Tangible-Asset is 15.10%. The Healthcare Providers & Services industry median Return-on-Tangible-Asset is 2.56. Gushengtang Holdings' value of 15.10% is 491% above this industry median. Based on the distribution chart, Gushengtang Holdings ranks #75 out of 680 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Gushengtang Holdings has a GF Score™ of 88/100, reflecting its overall financial health beyond just this single metric.
How does Gushengtang Holdings' Return-on-Tangible-Asset compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Gushengtang Holdings ranks #75 out of 680 companies for Return-on-Tangible-Asset. This places Gushengtang Holdings in the top 11% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.56. Gushengtang Holdings' value of 15.10% is 491% above this benchmark. 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 Healthcare Providers & Services company?
The median Return-on-Tangible-Asset among Healthcare Providers & Services companies is 2.56, based on 680 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. Gushengtang Holdings's current Return-on-Tangible-Asset of 15.10% is 491% 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 Gushengtang Holdings and its competitors. For the Healthcare Providers & Services industry, the median Return-on-Tangible-Asset is 2.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gushengtang Holdings's current Return-on-Tangible-Asset is 15.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gushengtang Holdings stock overvalued right now?
Gushengtang Holdings (FRA:F2P) has a current Return-on-Tangible-Asset of 15.10%. The stock's GF Value™ is €6.40, compared to a current price of €2.94 — trading 54.1% below its estimated fair value. The current Return-on-Tangible-Asset is 15.10% and 491% above the Healthcare Providers & Services industry median of 2.56. Gushengtang Holdings' overall GF Score™ is 88/100 with 4 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 Gushengtang Holdings (FRA:F2P), the current Return-on-Tangible-Asset is 15.10% 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 Gushengtang Holdings (FRA:F2P) Overvalued in 2026?
Based on GuruFocus' analysis, Gushengtang Holdings stock appears to be undervalued.
The current stock price of €2.94 is trading 54.1% below its estimated GF Value™ of €6.40.
Key valuation signals for FRA:F2P:
Return-on-Tangible-Asset: 15.10%
GF Value™: €6.40 vs. price of €2.94 (54.1% below fair value)
Industry Position: 491% above the Healthcare Providers & Services median (#75 of 680)
No single metric tells the full story. See the FRA:F2P stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gushengtang Holdings Ltd is a traditional chinese medicine (TCM) company. Through offline medical institutions and online healthcare platforms, it provides customers with a comprehensive range of TCM healthcare services and products to address diverse medical and healthcare management needs. All of the group's revenue is derived from the PRC.
88GF Score
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