First Pacific Co (FRA:FPC) Return-on-Tangible-Asset: 2.87% (As of Dec. 2025) — 76% Above Median


FRA:FPC First Pacific Co Ltd FRA:FPC
73 GF Score
Price €0.55
GF Value €0.42
Valuation Significantly Overvalued
! 3 Warning Signs
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What is First Pacific Co Return-on-Tangible-Asset?

First Pacific Co FRA:FPC -0.63% 73 Return-on-Tangible-Asset is 2.87% as of Dec. 2025, which is 76% above its 10-year median of 1.63. GuruFocus rates FRA:FPC with a GF Score™ of 73/100 and a GF Value™ of €0.42 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,988 Consumer Packaged Goods companies, First Pacific Co ranks better than 51.66% 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. First Pacific Co's annualized Net Income for the quarter that ended in Dec. 2025 was €461 Mil. First Pacific Co's average total tangible assets for the quarter that ended in Dec. 2025 was €16,057 Mil. Therefore, First Pacific Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 2.87%.

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

FRA:FPC' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.6   Med: 1.63   Max: 3.62
Current: 3.62

During the past 13 years, First Pacific Co's highest Return-on-Tangible-Asset was 3.62%. The lowest was -1.60%. And the median was 1.63%.

FRA:FPC's Return-on-Tangible-Asset is ranked better than
51.66% of 1988 companies
in the Consumer Packaged Goods industry
Industry Median: 3.38 vs FRA:FPC: 3.62

First Pacific Co  (FRA:FPC) 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.


First Pacific Co Return-on-Tangible-Asset Related Terms


First Pacific Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for First Pacific Co'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.

First Pacific Co Return-on-Tangible-Asset Chart

First Pacific Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.10 2.54 3.08 3.58 3.41

First Pacific Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 1.87 3.39 3.83 4.15 2.87

FRA:FPC vs KHC, GIS: Return-on-Tangible-Asset Comparison

For the Packaged Foods subindustry, First Pacific Co'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.


First Pacific Co Return-on-Tangible-Asset vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, First Pacific Co's Return-on-Tangible-Asset distribution charts can be found below:

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


FRA:FPC
73GF Score
First Pacific Co Ltd FRA:FPC
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Pacific Co Return-on-Tangible-Asset Calculation

First Pacific Co'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 )
=564.494/( (16834.931+16236.675)/ 2 )
=564.494/16535.803
=3.41 %

First Pacific Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=460.818/( (15877.024+16236.675)/ 2 )
=460.818/16056.8495
=2.87 %

* 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 2.87% mean?
First Pacific Co (FRA:FPC) has a Return-on-Tangible-Asset of 2.87% 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 First Pacific Co and its competitors. This is 76% above median its historical median of 1.63. According to the industry distribution chart, First Pacific Co ranks #961 out of 1988 companies in the Consumer Packaged Goods industry, placing it in the top 48.3%.
Is First Pacific Co's Return-on-Tangible-Asset too high?
First Pacific Co's current Return-on-Tangible-Asset of 2.87% is 76% above median its 10-year median of 1.63. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.38. First Pacific Co's value of 2.87% is 15.1% below this industry median. Based on the distribution chart, First Pacific Co ranks #961 out of 1988 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, First Pacific Co has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Pacific Co's Return-on-Tangible-Asset compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, First Pacific Co ranks #961 out of 1988 companies for Return-on-Tangible-Asset. This puts First Pacific Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.38. First Pacific Co's value of 2.87% is 15.1% below this benchmark. While the company's 10-year median is 1.63 vs. the industry median of 3.38, First Pacific Co 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.38, based on 1,988 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. First Pacific Co's current Return-on-Tangible-Asset of 2.87% is 15.1% 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 First Pacific Co and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Pacific Co's current Return-on-Tangible-Asset is 2.87%, which is 76% above median its own 10-year median of 1.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Pacific Co stock overvalued right now?
Based on GuruFocus' analysis, First Pacific Co (FRA:FPC) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.42, compared to a current price of €0.55 — trading 31.2% above its estimated fair value. The current Return-on-Tangible-Asset is 2.87%, which is 76% above median its 10-year median of 1.63 and 15.1% below the Consumer Packaged Goods industry median of 3.38. First Pacific Co's overall GF Score™ is 73/100 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 First Pacific Co (FRA:FPC), the current Return-on-Tangible-Asset is 2.87% 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 First Pacific Co (FRA:FPC) Overvalued in 2026?

Based on GuruFocus' analysis, First Pacific Co stock appears to be overvalued. The current stock price of €0.55 is trading 31.2% above its estimated GF Value™ of €0.42. GuruFocus considers First Pacific Co to be Significantly Overvalued.

Key valuation signals for FRA:FPC:

  • Return-on-Tangible-Asset: 2.87% (76% above median its 10-year median of 1.63)
  • GF Value™: €0.42 vs. price of €0.55 (31.2% above fair value)
  • GF Score™: 73/100 with 3 warning signs
  • Industry Position: 15.1% below the Consumer Packaged Goods median (#961 of 1988)

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


First Pacific Co Business Description

Address 8 Connaught Place, 24th Floor, Two Exchange Square, Central, Hong Kong, HKG
First Pacific Co Ltd is an investment holding company. It aims to achieve capital appreciation and dividends for its investors through investment across various sectors. Its portfolio comprises telecommunications, consumer food products, infrastructure, and natural resources segment. It generates maximum revenue from the consumer food products segment. Geographically, The company derives a majority of its revenue from Indonesia.
73GF Score

Get the complete analysis for FRA:FPC

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

€0.55
Price
€0.42
GF Value