Emerald Horizon AG (FRA:YO2) Return-on-Tangible-Asset: 0.00% (As of Dec. 2025)

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FRA:YO2 Emerald Horizon AG FRA:YO2
16 GF Score
Price €1,134.00
! 1 Warning Sign
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What is Emerald Horizon AG Return-on-Tangible-Asset?

Emerald Horizon AG FRA:YO2 -0.87% 16 Return-on-Tangible-Asset is 0.00% as of Dec. 2025. GuruFocus rates FRA:YO2 with a GF Score™ of 16/100. The stock has 1 warning sign investors should review. Among 3,079 Industrial Products companies, Emerald Horizon AG ranks worse than 32478.04% 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. Emerald Horizon AG's annualized Net Income for the quarter that ended in Dec. 2025 was €0.00 Mil. Emerald Horizon AG's average total tangible assets for the quarter that ended in Dec. 2025 was €6.77 Mil. Therefore, Emerald Horizon AG's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 0.00%.

The historical rank and industry rank for Emerald Horizon AG's Return-on-Tangible-Asset or its related term are showing as below:

During the past 3 years, Emerald Horizon AG's highest Return-on-Tangible-Asset was -11.34%. The lowest was -19.47%. And the median was -15.41%.

FRA:YO2's Return-on-Tangible-Asset is not ranked *
in the Industrial Products industry.
Industry Median: 3.28
* Ranked among companies with meaningful Return-on-Tangible-Asset only.

Emerald Horizon AG  (FRA:YO2) 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.


Emerald Horizon AG Return-on-Tangible-Asset Related Terms


Emerald Horizon AG Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Emerald Horizon 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.

Emerald Horizon AG Return-on-Tangible-Asset Chart

Emerald Horizon AG Annual Data
Trend Dec23 Dec24 Dec25
Return-on-Tangible-Asset
0.00 -19.47 -11.34

Emerald Horizon AG Quarterly Data
Dec23 Dec24 Dec25
Return-on-Tangible-Asset 0.00 0.00 0.00

FRA:YO2 vs GEV, ETN, PH: Return-on-Tangible-Asset Comparison

For the Specialty Industrial Machinery subindustry, Emerald Horizon 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.


Emerald Horizon AG Return-on-Tangible-Asset vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Emerald Horizon AG's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Emerald Horizon AG's Return-on-Tangible-Asset falls into.


FRA:YO2
16GF Score
Emerald Horizon AG FRA:YO2
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Emerald Horizon AG Return-on-Tangible-Asset Calculation

Emerald Horizon AG'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 )
=-0.768/( (6.131+7.415)/ 2 )
=-0.768/6.773
=-11.34 %

Emerald Horizon AG'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: Dec. 2024 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Dec. 2024 )(Q: Dec. 2025 )
=0/( (6.131+7.415)/ 2 )
=0/6.773
=0.00 %

* 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 four times the quarterly (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 0.00% mean?
Emerald Horizon AG (FRA:YO2) has a Return-on-Tangible-Asset of 0.00% 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 Emerald Horizon AG and its competitors. According to the industry distribution chart, Emerald Horizon AG ranks #999999 out of 3079 companies in the Industrial Products industry.
Is Emerald Horizon AG's Return-on-Tangible-Asset too high?
Emerald Horizon AG's current Return-on-Tangible-Asset is 0.00%. Based on the distribution chart, Emerald Horizon AG ranks #999999 out of 3079 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Emerald Horizon AG has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Emerald Horizon AG's Return-on-Tangible-Asset compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Emerald Horizon AG ranks #999999 out of 3079 companies for Return-on-Tangible-Asset. This places Emerald Horizon AG in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.28. 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 an Industrial Products company?
The median Return-on-Tangible-Asset among Industrial Products companies is 3.28, based on 3,079 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. 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 Emerald Horizon AG and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Asset is 3.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Emerald Horizon AG's current Return-on-Tangible-Asset is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emerald Horizon AG stock overvalued right now?
Emerald Horizon AG (FRA:YO2) has a current Return-on-Tangible-Asset of 0.00%. The current Return-on-Tangible-Asset is 0.00%. Emerald Horizon AG's overall GF Score™ is 16/100 with 1 warning sign 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 Emerald Horizon AG (FRA:YO2), the current Return-on-Tangible-Asset is 0.00% 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.

Emerald Horizon AG Business Description

Other Exchanges SMRX:Austria
Address Karl-Huber-Gasse 15, Graz, AUT, 8041
Emerald Horizon AG develops technologies for decarbonizing the energy supply under the SMRX brand-ranging from hybrid energy storage systems to next-generation modular reactors. The company aims to provide safe, scalable, and globally deployable baseload energy, free from the drawbacks of conventional nuclear technology. Its technologies under development include ADES, an accelerator-driven thorium-based nuclear power system, and CALstore, a molten-salt thermal energy storage system. The company also develops the DUALstore PLUS system, which combines energy storage technologies with an AI-based multicontrol unit.
16GF Score

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

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