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Frosta AGFRA:NLM -1.89%81 Return-on-Tangible-Asset is 7.65% as of Jun. 2026, which is 7% below its 10-year median of 8.23. GuruFocus rates FRA:NLM with a GF Score™ of 81/100 and a GF Value™ of €79.02 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,995 Consumer Packaged Goods companies, Frosta AG ranks better than 74.34% 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. Frosta AG's annualizedNet Income for the quarter that ended in Jun. 2026 was €36.3 Mil. Frosta AG's average total tangible assets for the quarter that ended in Jun. 2026 was €474.9 Mil. Therefore, Frosta AG's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 7.65%.
The historical rank and industry rank for Frosta AG's Return-on-Tangible-Asset or its related term are showing as below:
FRA:NLM'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.96 Med: 8.23 Max: 9.59
Current: 8.1
During the past 13 years, Frosta AG's highest Return-on-Tangible-Asset was 9.59%. The lowest was 3.96%. And the median was 8.23%.
FRA:NLM's Return-on-Tangible-Asset is ranked better than 74.34% of 1995
companies
in the Consumer Packaged Goods industry
Industry Median: 3.41
vs FRA:NLM: 8.10
Frosta AG (FRA:NLM) 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.
Frosta AG Return-on-Tangible-Asset Related Terms
Frosta AG Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Frosta AG'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:NLM vs KHC, GIS, HRL: Return-on-Tangible-Asset Comparison
For the Packaged Foods subindustry, Frosta AG'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.
Frosta AG Return-on-Tangible-Asset vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Frosta AG's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Frosta AG'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 (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of 7.65% mean?
Frosta AG (FRA:NLM) has a Return-on-Tangible-Asset of 7.65% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Frosta AG and its competitors. This is near median its historical median of 8.23. Over the past decade, Frosta AG's Return-on-Tangible-Asset has ranged from 3.96 to 9.59. According to the industry distribution chart, Frosta AG ranks #512 out of 1995 companies in the Consumer Packaged Goods industry, placing it in the top 25.7%.
Is Frosta AG's Return-on-Tangible-Asset too high?
Frosta AG's current Return-on-Tangible-Asset of 7.65% is near median its 10-year median of 8.23. Over the past 10 years, this metric has ranged from a low of 3.96 to a high of 9.59. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.41. Frosta AG's value of 7.65% is 124.3% above this industry median. Based on the distribution chart, Frosta AG ranks #512 out of 1995 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Frosta AG has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Frosta AG's Return-on-Tangible-Asset compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Frosta AG ranks #512 out of 1995 companies for Return-on-Tangible-Asset. This puts Frosta AG in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.41. Frosta AG's value of 7.65% is 124.3% above this benchmark. Historically, Frosta AG's own Return-on-Tangible-Asset has ranged from 3.96 to 9.59 over the past decade. While the company's 10-year median is 8.23 vs. the industry median of 3.41, Frosta AG has consistently been above 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 3.41, based on 1,995 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. Frosta AG's current Return-on-Tangible-Asset of 7.65% is 124.3% 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 Frosta AG and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Frosta AG's current Return-on-Tangible-Asset is 7.65%, which is near median its own 10-year median of 8.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Frosta AG stock overvalued right now?
Based on GuruFocus' analysis, Frosta AG (FRA:NLM) is currently considered Significantly Overvalued. The stock's GF Value™ is €79.02, compared to a current price of €104.00 — trading 31.6% above its estimated fair value. The current Return-on-Tangible-Asset is 7.65%, which is near median its 10-year median of 8.23 and 124.3% above the Consumer Packaged Goods industry median of 3.41. Frosta AG's overall GF Score™ is 81/100 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 Frosta AG (FRA:NLM), the current Return-on-Tangible-Asset is 7.65% as of Jun. 2026. 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 Frosta AG (FRA:NLM) Overvalued in 2026?
Based on GuruFocus' analysis, Frosta AG stock appears to be overvalued.
The current stock price of €104.00 is trading 31.6% above its estimated GF Value™ of €79.02.
GuruFocus considers Frosta AG to be Significantly Overvalued.
Key valuation signals for FRA:NLM:
Return-on-Tangible-Asset: 7.65% (near median its 10-year median of 8.23)
GF Value™: €79.02 vs. price of €104.00 (31.6% above fair value)
Industry Position: 124.3% above the Consumer Packaged Goods median (#512 of 1995)
No single metric tells the full story. See the FRA:NLM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Frosta AG is a Germany based frozen food manufacturing company. The company produces and markets frozen foods which include vegetables, fruits, herbs, fish, and meals. The company has two separate sales units namely, the FRoSTA operating segment, which includes the brand business, the private label business and sales to home delivery services and catering business. The second unit is COPACK operating segment, which includes a private label and industrial business. It generates revenue from the operations of FRoSTA and COPACK segment. The company, through its subsidiaries, operates its business segments in Germany, and internationally.
81GF Score
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