Vidrala (HAM:VIR) Return-on-Tangible-Asset: 10.50% (As of Dec. 2025) — Near Median

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.

HAM:VIR Vidrala SA HAM:VIR
74 GF Score
Price €86.50
GF Value €85.14
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Vidrala Return-on-Tangible-Asset?

Vidrala HAM:VIR -2.04% 74 Return-on-Tangible-Asset is 10.50% as of Dec. 2025, which is 2% below its 10-year median of 10.76. GuruFocus rates HAM:VIR with a GF Score™ of 74/100 and a GF Value™ of €85.14 (Fairly Valued). The stock has 4 warning signs investors should review. Among 401 Packaging & Containers companies, Vidrala ranks better than 91.77% 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. Vidrala's annualized Net Income for the quarter that ended in Dec. 2025 was €203 Mil. Vidrala's average total tangible assets for the quarter that ended in Dec. 2025 was €1,933 Mil. Therefore, Vidrala's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 10.50%.

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

HAM:VIR' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 6.27   Med: 10.76   Max: 14.77
Current: 10.82

During the past 13 years, Vidrala's highest Return-on-Tangible-Asset was 14.77%. The lowest was 6.27%. And the median was 10.76%.

HAM:VIR's Return-on-Tangible-Asset is ranked better than
91.77% of 401 companies
in the Packaging & Containers industry
Industry Median: 2.93 vs HAM:VIR: 10.82

Vidrala  (HAM:VIR) 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.


Vidrala Return-on-Tangible-Asset Related Terms


Vidrala Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Vidrala'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.

Vidrala Return-on-Tangible-Asset Chart

Vidrala Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.64 9.87 12.38 14.77 10.87

Vidrala Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 10.51 11.28 17.22 11.08 10.50

HAM:VIR vs SW, PKG, IP: Return-on-Tangible-Asset Comparison

For the Packaging & Containers subindustry, Vidrala'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.


Vidrala Return-on-Tangible-Asset vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Vidrala's Return-on-Tangible-Asset distribution charts can be found below:

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


HAM:VIR
74GF Score
Vidrala SA HAM:VIR
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vidrala Return-on-Tangible-Asset Calculation

Vidrala'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 )
=209.341/( (1939.809+1911.162)/ 2 )
=209.341/1925.4855
=10.87 %

Vidrala'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 )
=202.998/( (1954.921+1911.162)/ 2 )
=202.998/1933.0415
=10.50 %

* 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 10.50% mean?
Vidrala (HAM:VIR) has a Return-on-Tangible-Asset of 10.50% 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 Vidrala and its competitors. This is near median its historical median of 10.76. Over the past decade, Vidrala's Return-on-Tangible-Asset has ranged from 6.27 to 14.77. According to the industry distribution chart, Vidrala ranks #33 out of 401 companies in the Packaging & Containers industry, placing it in the top 8.2%.
Is Vidrala's Return-on-Tangible-Asset too high?
Vidrala's current Return-on-Tangible-Asset of 10.50% is near median its 10-year median of 10.76. Over the past 10 years, this metric has ranged from a low of 6.27 to a high of 14.77. The Packaging & Containers industry median Return-on-Tangible-Asset is 2.93. Vidrala's value of 10.50% is 258.4% above this industry median. Based on the distribution chart, Vidrala ranks #33 out of 401 companies in the Packaging & Containers industry, which is in the top quartile — a strong position relative to peers. Overall, Vidrala has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Vidrala's Return-on-Tangible-Asset compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Vidrala ranks #33 out of 401 companies for Return-on-Tangible-Asset. This places Vidrala in the top 8% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.93. Vidrala's value of 10.50% is 258.4% above this benchmark. Historically, Vidrala's own Return-on-Tangible-Asset has ranged from 6.27 to 14.77 over the past decade. While the company's 10-year median is 10.76 vs. the industry median of 2.93, Vidrala 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 Packaging & Containers company?
The median Return-on-Tangible-Asset among Packaging & Containers companies is 2.93, based on 401 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. Vidrala's current Return-on-Tangible-Asset of 10.50% is 258.4% 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 Vidrala and its competitors. For the Packaging & Containers industry, the median Return-on-Tangible-Asset is 2.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vidrala's current Return-on-Tangible-Asset is 10.50%, which is near median its own 10-year median of 10.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vidrala stock overvalued right now?
Based on GuruFocus' analysis, Vidrala (HAM:VIR) is currently considered Fairly Valued. The stock's GF Value™ is €85.14, compared to a current price of €86.50 — trading 1.6% above its estimated fair value. The current Return-on-Tangible-Asset is 10.50%, which is near median its 10-year median of 10.76 and 258.4% above the Packaging & Containers industry median of 2.93. Vidrala's overall GF Score™ is 74/100 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 Vidrala (HAM:VIR), the current Return-on-Tangible-Asset is 10.50% 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 Vidrala (HAM:VIR) Overvalued in 2026?

Based on GuruFocus' analysis, Vidrala stock appears to be overvalued. The current stock price of €86.50 is trading 1.6% above its estimated GF Value™ of €85.14. GuruFocus considers Vidrala to be Fairly Valued.

Key valuation signals for HAM:VIR:

  • Return-on-Tangible-Asset: 10.50% (near median its 10-year median of 10.76)
  • GF Value™: €85.14 vs. price of €86.50 (1.6% above fair value)
  • GF Score™: 74/100 with 4 warning signs
  • Industry Position: 258.4% above the Packaging & Containers median (#33 of 401)

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


Vidrala Business Description

Address Barrio Munegazo, 22, Alava, Laudio, ESP, 01400
Vidrala SA manufactures and sells a variety of glass products. The firm operates plants that create and mould glass into bottles and jars based on specific customer needs. The company's customers manufacture beer, juices, spirits, wines, oils, vinegar, and preserved food. Vidrala also offers logistical services for packaged food products within the United Kingdom. The company organizes itself into three segments based on geography: the U.K. and Ireland, Italy, the Iberian Peninsula and the rest of Europe. It makes the majority of its revenue from the Iberian Peninsula and the rest of the Europe segment.
74GF Score

Get the complete analysis for HAM:VIR

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

€86.50
Price
€85.14
GF Value