Beauty Farm Medical & Health Industry (FRA:XC5) Return-on-Tangible-Asset: 8.86% (As of Dec. 2025) — Near Median

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FRA:XC5 Beauty Farm Medical & Health Industry Inc FRA:XC5
87 GF Score
Price €2.02
GF Value €3.01
! 3 Warning Signs
View Full Analysis

What is Beauty Farm Medical & Health Industry Return-on-Tangible-Asset?

Beauty Farm Medical & Health Industry FRA:XC5 87 Return-on-Tangible-Asset is 8.86% as of Dec. 2025, which is 0% below its 10-year median of 8.87. GuruFocus rates FRA:XC5 with a GF Score™ of 87/100 and a GF Value™ of €3.01. The stock has 3 warning signs investors should review. Among 680 Healthcare Providers & Services companies, Beauty Farm Medical & Health Industry ranks better than 77.06% 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. Beauty Farm Medical & Health Industry's annualized Net Income for the quarter that ended in Dec. 2025 was €39.3 Mil. Beauty Farm Medical & Health Industry's average total tangible assets for the quarter that ended in Dec. 2025 was €442.8 Mil. Therefore, Beauty Farm Medical & Health Industry's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 8.86%.

The historical rank and industry rank for Beauty Farm Medical & Health Industry's Return-on-Tangible-Asset or its related term are showing as below:

FRA:XC5' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 4.46   Med: 8.87   Max: 9.74
Current: 9.07

During the past 7 years, Beauty Farm Medical & Health Industry's highest Return-on-Tangible-Asset was 9.74%. The lowest was 4.46%. And the median was 8.87%.

FRA:XC5's Return-on-Tangible-Asset is ranked better than
77.06% of 680 companies
in the Healthcare Providers & Services industry
Industry Median: 2.505 vs FRA:XC5: 9.07

Beauty Farm Medical & Health Industry  (FRA:XC5) 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.


Beauty Farm Medical & Health Industry Return-on-Tangible-Asset Related Terms


Beauty Farm Medical & Health Industry Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Beauty Farm Medical & Health Industry'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.

Beauty Farm Medical & Health Industry Return-on-Tangible-Asset Chart

Beauty Farm Medical & Health Industry Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial 10.04 4.62 8.08 7.35 8.43

Beauty Farm Medical & Health Industry Semi-Annual Data
Dec19 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 7.12 7.53 7.16 9.06 8.86

FRA:XC5 vs HCA, THC, DVA: Return-on-Tangible-Asset Comparison

For the Medical Care Facilities subindustry, Beauty Farm Medical & Health Industry'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.


Beauty Farm Medical & Health Industry Return-on-Tangible-Asset vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Beauty Farm Medical & Health Industry's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Beauty Farm Medical & Health Industry's Return-on-Tangible-Asset falls into.


FRA:XC5
87GF Score
Beauty Farm Medical & Health Industry Inc FRA:XC5
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Beauty Farm Medical & Health Industry Return-on-Tangible-Asset Calculation

Beauty Farm Medical & Health Industry'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 )
=38.505/( (429.237+484.691)/ 2 )
=38.505/456.964
=8.43 %

Beauty Farm Medical & Health Industry'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 )
=39.256/( (400.99+484.691)/ 2 )
=39.256/442.8405
=8.86 %

* 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 8.86% mean?
Beauty Farm Medical & Health Industry (FRA:XC5) has a Return-on-Tangible-Asset of 8.86% 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 Beauty Farm Medical & Health Industry and its competitors. This is near median its historical median of 8.87. Over the past decade, Beauty Farm Medical & Health Industry's Return-on-Tangible-Asset has ranged from 4.46 to 9.74. According to the industry distribution chart, Beauty Farm Medical & Health Industry ranks #156 out of 680 companies in the Healthcare Providers & Services industry, placing it in the top 22.9%.
Is Beauty Farm Medical & Health Industry's Return-on-Tangible-Asset too high?
Beauty Farm Medical & Health Industry's current Return-on-Tangible-Asset of 8.86% is near median its 10-year median of 8.87. Over the past 10 years, this metric has ranged from a low of 4.46 to a high of 9.74. The Healthcare Providers & Services industry median Return-on-Tangible-Asset is 2.51. Beauty Farm Medical & Health Industry's value of 8.86% is 253.7% above this industry median. Based on the distribution chart, Beauty Farm Medical & Health Industry ranks #156 out of 680 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Beauty Farm Medical & Health Industry has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does Beauty Farm Medical & Health Industry's Return-on-Tangible-Asset compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Beauty Farm Medical & Health Industry ranks #156 out of 680 companies for Return-on-Tangible-Asset. This places Beauty Farm Medical & Health Industry in the top 23% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.51. Beauty Farm Medical & Health Industry's value of 8.86% is 253.7% above this benchmark. Historically, Beauty Farm Medical & Health Industry's own Return-on-Tangible-Asset has ranged from 4.46 to 9.74 over the past decade. While the company's 10-year median is 8.87 vs. the industry median of 2.51, Beauty Farm Medical & Health Industry 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 Healthcare Providers & Services company?
The median Return-on-Tangible-Asset among Healthcare Providers & Services companies is 2.51, based on 680 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. Beauty Farm Medical & Health Industry's current Return-on-Tangible-Asset of 8.86% is 253.7% 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 Beauty Farm Medical & Health Industry and its competitors. For the Healthcare Providers & Services industry, the median Return-on-Tangible-Asset is 2.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beauty Farm Medical & Health Industry's current Return-on-Tangible-Asset is 8.86%, which is near median its own 10-year median of 8.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beauty Farm Medical & Health Industry stock overvalued right now?
Beauty Farm Medical & Health Industry (FRA:XC5) has a current Return-on-Tangible-Asset of 8.86%. The stock's GF Value™ is €3.01, compared to a current price of €2.02 — trading 32.9% below its estimated fair value. The current Return-on-Tangible-Asset is 8.86%, which is near median its 10-year median of 8.87 and 253.7% above the Healthcare Providers & Services industry median of 2.51. Beauty Farm Medical & Health Industry's overall GF Score™ is 87/100 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 Beauty Farm Medical & Health Industry (FRA:XC5), the current Return-on-Tangible-Asset is 8.86% 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 Beauty Farm Medical & Health Industry (FRA:XC5) Overvalued in 2026?

Based on GuruFocus' analysis, Beauty Farm Medical & Health Industry stock appears to be undervalued. The current stock price of €2.02 is trading 32.9% below its estimated GF Value™ of €3.01.

Key valuation signals for FRA:XC5:

  • Return-on-Tangible-Asset: 8.86% (near median its 10-year median of 8.87)
  • GF Value™: €3.01 vs. price of €2.02 (32.9% below fair value)
  • GF Score™: 87/100 with 3 warning signs
  • Industry Position: 253.7% above the Healthcare Providers & Services median (#156 of 680)

No single metric tells the full story. See the FRA:XC5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Beauty Farm Medical & Health Industry Business Description

Other Exchanges 02373:Hong Kong
Address No. 1089 Dongdaming Road, Unit 1206, 12th Floor, Hongkou District, Shanghai, CHN
Beauty Farm Medical & Health Industry Inc. provides beauty and wellness services in the People's Republic of China. It offers high-quality beauty and wellness services, aesthetic medical services, and subhealth medical services according to customers' individual needs. The company offers its products and services through brands such as Beauty Farm, Palaispa, Naturade, Cellcare, and Neology.
87GF Score

Get the complete analysis for FRA:XC5

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

€2.02
Price
€3.01
GF Value