Making Science Group (FRA:MS7) Return-on-Tangible-Asset: 43.52% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:MS7 Making Science Group SA FRA:MS7
67 GF Score
Price €6.50
GF Value €12.01
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Making Science Group Return-on-Tangible-Asset?

Making Science Group FRA:MS7 -3.70% 67 Return-on-Tangible-Asset is 43.52% as of Dec. 2025. GuruFocus rates FRA:MS7 with a GF Score™ of 67/100 and a GF Value™ of €12.01 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,032 Media - Diversified companies, Making Science Group ranks better than 96.22% 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. Making Science Group's annualized Net Income for the quarter that ended in Dec. 2025 was €48.6 Mil. Making Science Group's average total tangible assets for the quarter that ended in Dec. 2025 was €111.6 Mil. Therefore, Making Science Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 43.52%.

The historical rank and industry rank for Making Science Group's Return-on-Tangible-Asset or its related term are showing as below:

FRA:MS7' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -6.97   Med: -1.15   Max: 22.59
Current: 22.59

During the past 7 years, Making Science Group's highest Return-on-Tangible-Asset was 22.59%. The lowest was -6.97%. And the median was -1.15%.

FRA:MS7's Return-on-Tangible-Asset is ranked better than
96.22% of 1032 companies
in the Media - Diversified industry
Industry Median: 0.82 vs FRA:MS7: 22.59

Making Science Group  (FRA:MS7) 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.


Making Science Group Return-on-Tangible-Asset Related Terms


Making Science Group Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Making Science 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.

Making Science Group Return-on-Tangible-Asset Chart

Making Science Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial -6.97 -1.15 -4.68 -1.78 22.02

Making Science Group Semi-Annual Data
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 -5.05 -0.29 -3.15 1.03 43.52

FRA:MS7 vs APP, OMC, TTD: Return-on-Tangible-Asset Comparison

For the Advertising Agencies subindustry, Making Science 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.


Making Science Group Return-on-Tangible-Asset vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Making Science Group's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Making Science Group's Return-on-Tangible-Asset falls into.


FRA:MS7
67GF Score
Making Science Group SA FRA:MS7
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Making Science Group Return-on-Tangible-Asset Calculation

Making Science Group'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 )
=24.833/( (106.514+119.062)/ 2 )
=24.833/112.788
=22.02 %

Making Science Group'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 )
=48.58/( (104.167+119.062)/ 2 )
=48.58/111.6145
=43.52 %

* 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 43.52% mean?
Making Science Group (FRA:MS7) has a Return-on-Tangible-Asset of 43.52% 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 Making Science Group and its competitors. According to the industry distribution chart, Making Science Group ranks #39 out of 1032 companies in the Media - Diversified industry, placing it in the top 3.8%.
Is Making Science Group's Return-on-Tangible-Asset too high?
Making Science Group's current Return-on-Tangible-Asset is 43.52%. The Media - Diversified industry median Return-on-Tangible-Asset is 0.82. Making Science Group's value of 43.52% is 5207.3% above this industry median. Based on the distribution chart, Making Science Group ranks #39 out of 1032 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, Making Science Group has a GF Score™ of 67/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Making Science Group's Return-on-Tangible-Asset compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Making Science Group ranks #39 out of 1032 companies for Return-on-Tangible-Asset. This places Making Science Group in the top 4% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 0.82. Making Science Group's value of 43.52% is 5207.3% 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 Media - Diversified company?
The median Return-on-Tangible-Asset among Media - Diversified companies is 0.82, based on 1,032 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. Making Science Group's current Return-on-Tangible-Asset of 43.52% is 5207.3% 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 Making Science Group and its competitors. For the Media - Diversified industry, the median Return-on-Tangible-Asset is 0.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Making Science Group's current Return-on-Tangible-Asset is 43.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Making Science Group stock overvalued right now?
Based on GuruFocus' analysis, Making Science Group (FRA:MS7) is currently considered Significantly Undervalued. The stock's GF Value™ is €12.01, compared to a current price of €6.50 — trading 45.9% below its estimated fair value. The current Return-on-Tangible-Asset is 43.52% and 5207.3% above the Media - Diversified industry median of 0.82. Making Science Group's overall GF Score™ is 67/100 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 Making Science Group (FRA:MS7), the current Return-on-Tangible-Asset is 43.52% 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 Making Science Group (FRA:MS7) Overvalued in 2026?

Based on GuruFocus' analysis, Making Science Group stock appears to be undervalued. The current stock price of €6.50 is trading 45.9% below its estimated GF Value™ of €12.01. GuruFocus considers Making Science Group to be Significantly Undervalued.

Key valuation signals for FRA:MS7:

  • Return-on-Tangible-Asset: 43.52%
  • GF Value™: €12.01 vs. price of €6.50 (45.9% below fair value)
  • GF Score™: 67/100 with 4 warning signs
  • Industry Position: 5207.3% above the Media - Diversified median (#39 of 1032)

No single metric tells the full story. See the FRA:MS7 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Making Science Group Business Description

Other Exchanges ALMKS:FranceMAKS:Spain
Address Calle Lopez de Hoyos 135, Madrid, ESP, 28002
Making Science Group SA is engaged in the business of technology and marketing solutions for the e-commerce and digital transformation business. The company provides solutions in the areas of digital marketing, data analytics, e-commerce, and cloud. The company carries out its professional activity in the United States, Spain, Italy, France, and other. The company obtains its income mainly from advertising and public relations services. The business segments are: Spain; International; and E-commerce and Product. The Spain and International segments, the business lines are Media and Digital Marketing, Cloud Solutions, Software & Cybersecurity, and proprietary Adtech technology. The E-commerce and Product segment focuses on the Marketplace and E-commerce business lines.
67GF Score

Get the complete analysis for FRA:MS7

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

€6.50
Price
€12.01
GF Value