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Glorious Sun EnterprisesFRA:GLV +0.77%73 Return-on-Tangible-Asset is 2.26% as of Dec. 2025, which is 11% above its 10-year median of 2.04. GuruFocus rates FRA:GLV with a GF Score™ of 73/100 and a GF Value™ of €0.11. The stock has 6 warning signs investors should review. Among 1,088 Business Services companies, Glorious Sun Enterprises ranks worse than 62.68% 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. Glorious Sun Enterprises's annualizedNet Income for the quarter that ended in Dec. 2025 was €9.4 Mil. Glorious Sun Enterprises's average total tangible assets for the quarter that ended in Dec. 2025 was €417.4 Mil. Therefore, Glorious Sun Enterprises's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 2.26%.
The historical rank and industry rank for Glorious Sun Enterprises's Return-on-Tangible-Asset or its related term are showing as below:
FRA:GLV'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.15 Med: 2.04 Max: 3.48
Current: 2.18
During the past 13 years, Glorious Sun Enterprises's highest Return-on-Tangible-Asset was 3.48%. The lowest was 1.15%. And the median was 2.04%.
FRA:GLV's Return-on-Tangible-Asset is ranked worse than 62.68% of 1088
companies
in the Business Services industry
Industry Median: 4.385
vs FRA:GLV: 2.18
Glorious Sun Enterprises (FRA:GLV) 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.
Glorious Sun Enterprises Return-on-Tangible-Asset Related Terms
Glorious Sun Enterprises Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Glorious Sun Enterprises'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.
Glorious Sun Enterprises Return-on-Tangible-Asset Chart
FRA:GLV vs VRSK, EFX, BAH: Return-on-Tangible-Asset Comparison
For the Consulting Services subindustry, Glorious Sun Enterprises'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.
Glorious Sun Enterprises Return-on-Tangible-Asset vs Business Services Industry
For the Business Services industry and Industrials sector, Glorious Sun Enterprises's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Glorious Sun Enterprises'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 2.26% mean?
Glorious Sun Enterprises (FRA:GLV) has a Return-on-Tangible-Asset of 2.26% 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 Glorious Sun Enterprises and its competitors. This is 11% above median its historical median of 2.04. Over the past decade, Glorious Sun Enterprises' Return-on-Tangible-Asset has ranged from 1.15 to 3.48. According to the industry distribution chart, Glorious Sun Enterprises ranks #682 out of 1088 companies in the Business Services industry, placing it in the top 62.7%.
Is Glorious Sun Enterprises' Return-on-Tangible-Asset too high?
Glorious Sun Enterprises' current Return-on-Tangible-Asset of 2.26% is 11% above median its 10-year median of 2.04. Over the past 10 years, this metric has ranged from a low of 1.15 to a high of 3.48. The Business Services industry median Return-on-Tangible-Asset is 4.39. Glorious Sun Enterprises' value of 2.26% is 48.5% below this industry median. Based on the distribution chart, Glorious Sun Enterprises ranks #682 out of 1088 companies in the Business Services industry, which is below the industry midpoint. Overall, Glorious Sun Enterprises has a GF Score™ of 73/100, reflecting its overall financial health beyond just this single metric.
How does Glorious Sun Enterprises' Return-on-Tangible-Asset compare to VRSK and EFX?
According to the Business Services industry distribution chart, Glorious Sun Enterprises ranks #682 out of 1088 companies for Return-on-Tangible-Asset. This places Glorious Sun Enterprises in the lower half of its industry. The industry median Return-on-Tangible-Asset is 4.39. Glorious Sun Enterprises' value of 2.26% is 48.5% below this benchmark. Historically, Glorious Sun Enterprises' own Return-on-Tangible-Asset has ranged from 1.15 to 3.48 over the past decade. While the company's 10-year median is 2.04 vs. the industry median of 4.39, Glorious Sun Enterprises 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 4.39, based on 1,088 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. Glorious Sun Enterprises's current Return-on-Tangible-Asset of 2.26% is 48.5% 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 Glorious Sun Enterprises and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 4.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Glorious Sun Enterprises's current Return-on-Tangible-Asset is 2.26%, which is 11% above median its own 10-year median of 2.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Glorious Sun Enterprises stock overvalued right now?
Glorious Sun Enterprises (FRA:GLV) has a current Return-on-Tangible-Asset of 2.26%. The stock's GF Value™ is €0.11, compared to a current price of €0.13 — trading 19.1% above its estimated fair value. The current Return-on-Tangible-Asset is 2.26%, which is 11% above median its 10-year median of 2.04 and 48.5% below the Business Services industry median of 4.39. Glorious Sun Enterprises' overall GF Score™ is 73/100 with 6 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 Glorious Sun Enterprises (FRA:GLV), the current Return-on-Tangible-Asset is 2.26% 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 Glorious Sun Enterprises (FRA:GLV) Overvalued in 2026?
Based on GuruFocus' analysis, Glorious Sun Enterprises stock appears to be overvalued.
The current stock price of €0.13 is trading 19.1% above its estimated GF Value™ of €0.11.
Key valuation signals for FRA:GLV:
Return-on-Tangible-Asset: 2.26% (11% above median its 10-year median of 2.04)
GF Value™: €0.11 vs. price of €0.13 (19.1% above fair value)
Industry Position: 48.5% below the Business Services median (#682 of 1088)
No single metric tells the full story. See the FRA:GLV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Glorious Sun Enterprises Ltd is an investment holding company engaged in financial investments, interior decoration and renovation, and export and retailing of casual wear. It is engaged in the business segments of Financial investments; Interior decoration and renovation; Export operations; Retail, franchise, and others. The interior decoration and renovation segment, which is the key revenue-generating segment, engages in the interior decoration and renovation, and the sale of the furniture business. The company derives revenue from Mainland China, Hong Kong, Australia and New Zealand, the U.S and Canada, and other countries.
73GF Score
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