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Luye Pharma GroupFRA:LUP 51 Return-on-Tangible-Asset is 2.49% as of Dec. 2025, which is 42% below its 10-year median of 4.29. GuruFocus rates FRA:LUP with a GF Score™ of 51/100 and a GF Value™ of €0.35 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,007 Drug Manufacturers companies, Luye Pharma Group ranks worse than 52.14% 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. Luye Pharma Group's annualizedNet Income for the quarter that ended in Dec. 2025 was €74.2 Mil. Luye Pharma Group's average total tangible assets for the quarter that ended in Dec. 2025 was €2,977.0 Mil. Therefore, Luye Pharma Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 2.49%.
The historical rank and industry rank for Luye Pharma Group's Return-on-Tangible-Asset or its related term are showing as below:
FRA:LUP'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -0.88 Med: 4.29 Max: 12.38
Current: 2.63
During the past 13 years, Luye Pharma Group's highest Return-on-Tangible-Asset was 12.38%. The lowest was -0.88%. And the median was 4.29%.
FRA:LUP's Return-on-Tangible-Asset is ranked worse than 52.14% of 1007
companies
in the Drug Manufacturers industry
Industry Median: 3.15
vs FRA:LUP: 2.63
Luye Pharma Group (FRA:LUP) 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.
Luye Pharma Group Return-on-Tangible-Asset Related Terms
Luye Pharma Group Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Luye Pharma Group'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:LUP vs ZTS, UTHR: Return-on-Tangible-Asset Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Luye Pharma Group'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.
Luye Pharma Group Return-on-Tangible-Asset vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Luye Pharma Group's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Luye Pharma Group'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 2.49% mean?
Luye Pharma Group (FRA:LUP) has a Return-on-Tangible-Asset of 2.49% 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 Luye Pharma Group and its competitors. This is 42% below median its historical median of 4.29. According to the industry distribution chart, Luye Pharma Group ranks #525 out of 1007 companies in the Drug Manufacturers industry, placing it in the top 52.1%.
Is Luye Pharma Group's Return-on-Tangible-Asset too high?
Luye Pharma Group's current Return-on-Tangible-Asset of 2.49% is 42% below median its 10-year median of 4.29. The Drug Manufacturers industry median Return-on-Tangible-Asset is 3.15. Luye Pharma Group's value of 2.49% is 21% below this industry median. Based on the distribution chart, Luye Pharma Group ranks #525 out of 1007 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Luye Pharma Group has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Luye Pharma Group's Return-on-Tangible-Asset compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Luye Pharma Group ranks #525 out of 1007 companies for Return-on-Tangible-Asset. This places Luye Pharma Group in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.15. Luye Pharma Group's value of 2.49% is 21% below this benchmark. While the company's 10-year median is 4.29 vs. the industry median of 3.15, Luye Pharma Group 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 Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.15, based on 1,007 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. Luye Pharma Group's current Return-on-Tangible-Asset of 2.49% is 21% 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 Luye Pharma Group and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luye Pharma Group's current Return-on-Tangible-Asset is 2.49%, which is 42% below median its own 10-year median of 4.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luye Pharma Group stock overvalued right now?
Based on GuruFocus' analysis, Luye Pharma Group (FRA:LUP) is currently considered Possible Value Trap. The stock's GF Value™ is €0.35, compared to a current price of €0.24 — trading 32.6% below its estimated fair value. The current Return-on-Tangible-Asset is 2.49%, which is 42% below median its 10-year median of 4.29 and 21% below the Drug Manufacturers industry median of 3.15. Luye Pharma Group's overall GF Score™ is 51/100 with 5 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 Luye Pharma Group (FRA:LUP), the current Return-on-Tangible-Asset is 2.49% 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 Luye Pharma Group (FRA:LUP) Overvalued in 2026?
Based on GuruFocus' analysis, Luye Pharma Group stock appears to be undervalued.
The current stock price of €0.24 is trading 32.6% below its estimated GF Value™ of €0.35.
GuruFocus considers Luye Pharma Group to be Possible Value Trap.
Key valuation signals for FRA:LUP:
Return-on-Tangible-Asset: 2.49% (42% below median its 10-year median of 4.29)
GF Value™: €0.35 vs. price of €0.24 (32.6% below fair value)
Industry Position: 21% below the Drug Manufacturers median (#525 of 1007)
No single metric tells the full story. See the FRA:LUP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luye Pharma Group Ltd is a China-based drug manufacturer that focuses on development, production, marketing and sale of pharmaceutical products. The company develops drugs related to diagnosing and treating cancer, the cardiovascular system, the alimentary tract, and the central nervous system. The company develops drugs for world-wide use in Asia, Europe, and the United States. The Group organizes its business segments by type of products. Oncology drugs, which derives maximum revenue; Cardiovascular system drugs; Alimentary tract and metabolism drugs; Central nervous system drugs; and others. Geographically, the group derives maximum revenue from Chinese Mainland, while it also has its presence in Asia (other than the Chinese mainland), European Union, and Other countries.
51GF Score
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