Gubra ASFRA:PI3 -0.62%78 Return-on-Tangible-Asset is -6.88% as of Dec. 2025. GuruFocus rates FRA:PI3 with a GF Score™ of 78/100 and a GF Value™ of €386.57 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 1,416 Biotechnology companies, Gubra AS ranks better than 99.22% 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. Gubra AS's annualizedNet Income for the quarter that ended in Dec. 2025 was €-19.4 Mil. Gubra AS's average total tangible assets for the quarter that ended in Dec. 2025 was €281.5 Mil. Therefore, Gubra AS's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -6.88%.
The historical rank and industry rank for Gubra AS's Return-on-Tangible-Asset or its related term are showing as below:
FRA:PI3'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -10.25 Med: 4.27 Max: 177.59
Current: 105.69
During the past 7 years, Gubra AS's highest Return-on-Tangible-Asset was 177.59%. The lowest was -10.25%. And the median was 4.27%.
FRA:PI3's Return-on-Tangible-Asset is ranked better than 99.22% of 1416
companies
in the Biotechnology industry
Industry Median: -35.76
vs FRA:PI3: 105.69
Gubra AS (FRA:PI3) 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.
Gubra AS Return-on-Tangible-Asset Related Terms
Gubra AS Return-on-Tangible-Asset Historical Data
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The historical data trend for Gubra AS'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:PI3 vs VRTX, REGN, ALNY: Return-on-Tangible-Asset Comparison
For the Biotechnology subindustry, Gubra AS'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.
Gubra AS Return-on-Tangible-Asset vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Gubra AS's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Gubra AS'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 -6.88% mean?
Gubra AS (FRA:PI3) has a Return-on-Tangible-Asset of -6.88% 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 Gubra AS and its competitors. According to the industry distribution chart, Gubra AS ranks #11 out of 1416 companies in the Biotechnology industry, placing it in the top 0.8%.
Is Gubra AS's Return-on-Tangible-Asset too high?
Gubra AS's current Return-on-Tangible-Asset is -6.88%. Based on the distribution chart, Gubra AS ranks #11 out of 1416 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, Gubra AS has a GF Score™ of 78/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gubra AS's Return-on-Tangible-Asset compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Gubra AS ranks #11 out of 1416 companies for Return-on-Tangible-Asset. This places Gubra AS in the top 1% of its industry — outperforming the majority of peers. 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 Biotechnology company?
A good Return-on-Tangible-Asset depends on the Biotechnology industry context. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Gubra AS and its competitors. Gubra AS's current Return-on-Tangible-Asset is -6.88%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gubra AS stock overvalued right now?
Based on GuruFocus' analysis, Gubra AS (FRA:PI3) is currently considered Possible Value Trap. The stock's GF Value™ is €386.57, compared to a current price of €48.02 — trading 87.6% below its estimated fair value. The current Return-on-Tangible-Asset is -6.88%. Gubra AS's overall GF Score™ is 78/100 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 Gubra AS (FRA:PI3), the current Return-on-Tangible-Asset is -6.88% 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 Gubra AS (FRA:PI3) Overvalued in 2026?
Based on GuruFocus' analysis, Gubra AS stock appears to be undervalued.
The current stock price of €48.02 is trading 87.6% below its estimated GF Value™ of €386.57.
GuruFocus considers Gubra AS to be Possible Value Trap.
Key valuation signals for FRA:PI3:
Return-on-Tangible-Asset: -6.88%
GF Value™: €386.57 vs. price of €48.02 (87.6% below fair value)
No single metric tells the full story. See the FRA:PI3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gubra AS is a specialized preclinical CRO and biotech company focused on peptide-based drug discovery within metabolic and fibrotic diseases. The company has two segments: Pre-clinical contract research (CRO), which derives maximum revenue and Biotech Segment. It derives maximum revenue from Pre-clinical contract research (CRO) segment. Geographically, the company operates in Europe, North America and Other regions.
78GF Score
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