Vietnam Apatite - Phosphorus JSC (HSTC:PAT) Return-on-Tangible-Asset: 23.18% (As of Dec. 2025) — 14% Below Median

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HSTC:PAT Vietnam Apatite - Phosphorus JSC HSTC:PAT
67 GF Score
Price ₫62,800.00
GF Value ₫90,997.62
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Vietnam Apatite - Phosphorus JSC Return-on-Tangible-Asset?

Vietnam Apatite - Phosphorus JSC HSTC:PAT -0.63% 67 Return-on-Tangible-Asset is 23.18% as of Dec. 2025, which is 14% below its 10-year median of 26.84. GuruFocus rates HSTC:PAT with a GF Score™ of 67/100 and a GF Value™ of ₫90,997.62 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,612 Chemicals companies, Vietnam Apatite - Phosphorus JSC ranks better than 99.63% 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. Vietnam Apatite - Phosphorus JSC's annualized Net Income for the quarter that ended in Dec. 2025 was ₫300,661 Mil. Vietnam Apatite - Phosphorus JSC's average total tangible assets for the quarter that ended in Dec. 2025 was ₫1,297,153 Mil. Therefore, Vietnam Apatite - Phosphorus JSC's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 23.18%.

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

HSTC:PAT' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 23.81   Med: 26.84   Max: 80.64
Current: 32.35

During the past 5 years, Vietnam Apatite - Phosphorus JSC's highest Return-on-Tangible-Asset was 80.64%. The lowest was 23.81%. And the median was 26.84%.

HSTC:PAT's Return-on-Tangible-Asset is ranked better than
99.63% of 1612 companies
in the Chemicals industry
Industry Median: 3.08 vs HSTC:PAT: 32.35

Vietnam Apatite - Phosphorus JSC  (HSTC:PAT) 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.


Vietnam Apatite - Phosphorus JSC Return-on-Tangible-Asset Related Terms


Vietnam Apatite - Phosphorus JSC Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Vietnam Apatite - Phosphorus JSC'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.

Vietnam Apatite - Phosphorus JSC Return-on-Tangible-Asset Chart

Vietnam Apatite - Phosphorus JSC Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
0.00 80.64 23.81 24.79 28.88

Vietnam Apatite - Phosphorus JSC Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 33.75 37.95 33.69 41.11 23.18

HSTC:PAT vs DOW: Return-on-Tangible-Asset Comparison

For the Chemicals subindustry, Vietnam Apatite - Phosphorus JSC'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.


Vietnam Apatite - Phosphorus JSC Return-on-Tangible-Asset vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Vietnam Apatite - Phosphorus JSC's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Vietnam Apatite - Phosphorus JSC's Return-on-Tangible-Asset falls into.


HSTC:PAT
67GF Score
Vietnam Apatite - Phosphorus JSC HSTC:PAT
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vietnam Apatite - Phosphorus JSC Return-on-Tangible-Asset Calculation

Vietnam Apatite - Phosphorus JSC'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 )
=343213.331/( (932617.788+1444311.226)/ 2 )
=343213.331/1188464.507
=28.88 %

Vietnam Apatite - Phosphorus JSC'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: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=300661.016/( (1149994.279+1444311.226)/ 2 )
=300661.016/1297152.7525
=23.18 %

* 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 23.18% mean?
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) has a Return-on-Tangible-Asset of 23.18% 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 Vietnam Apatite - Phosphorus JSC and its competitors. This is 14% below median its historical median of 26.84. Over the past decade, Vietnam Apatite - Phosphorus JSC's Return-on-Tangible-Asset has ranged from 23.81 to 80.64. According to the industry distribution chart, Vietnam Apatite - Phosphorus JSC ranks #6 out of 1612 companies in the Chemicals industry, placing it in the top 0.40000000000001%.
Is Vietnam Apatite - Phosphorus JSC's Return-on-Tangible-Asset too high?
Vietnam Apatite - Phosphorus JSC's current Return-on-Tangible-Asset of 23.18% is 14% below median its 10-year median of 26.84. Over the past 10 years, this metric has ranged from a low of 23.81 to a high of 80.64. The Chemicals industry median Return-on-Tangible-Asset is 3.08. Vietnam Apatite - Phosphorus JSC's value of 23.18% is 652.6% above this industry median. Based on the distribution chart, Vietnam Apatite - Phosphorus JSC ranks #6 out of 1612 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Vietnam Apatite - Phosphorus JSC has a GF Score™ of 67/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vietnam Apatite - Phosphorus JSC's Return-on-Tangible-Asset compare to DOW?
According to the Chemicals industry distribution chart, Vietnam Apatite - Phosphorus JSC ranks #6 out of 1612 companies for Return-on-Tangible-Asset. This places Vietnam Apatite - Phosphorus JSC in the top 0% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.08. Vietnam Apatite - Phosphorus JSC's value of 23.18% is 652.6% above this benchmark. Historically, Vietnam Apatite - Phosphorus JSC's own Return-on-Tangible-Asset has ranged from 23.81 to 80.64 over the past decade. While the company's 10-year median is 26.84 vs. the industry median of 3.08, Vietnam Apatite - Phosphorus JSC 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 Chemicals company?
The median Return-on-Tangible-Asset among Chemicals companies is 3.08, based on 1,612 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. Vietnam Apatite - Phosphorus JSC's current Return-on-Tangible-Asset of 23.18% is 652.6% 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 Vietnam Apatite - Phosphorus JSC and its competitors. For the Chemicals industry, the median Return-on-Tangible-Asset is 3.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vietnam Apatite - Phosphorus JSC's current Return-on-Tangible-Asset is 23.18%, which is 14% below median its own 10-year median of 26.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vietnam Apatite - Phosphorus JSC stock overvalued right now?
Based on GuruFocus' analysis, Vietnam Apatite - Phosphorus JSC (HSTC:PAT) is currently considered Significantly Undervalued. The stock's GF Value™ is ₫90,997.62, compared to a current price of ₫62,800.00 — trading 31% below its estimated fair value. The current Return-on-Tangible-Asset is 23.18%, which is 14% below median its 10-year median of 26.84 and 652.6% above the Chemicals industry median of 3.08. Vietnam Apatite - Phosphorus JSC's overall GF Score™ is 67/100 with 5 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 Vietnam Apatite - Phosphorus JSC (HSTC:PAT), the current Return-on-Tangible-Asset is 23.18% 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 Vietnam Apatite - Phosphorus JSC (HSTC:PAT) Overvalued in 2026?

Based on GuruFocus' analysis, Vietnam Apatite - Phosphorus JSC stock appears to be undervalued. The current stock price of ₫62,800.00 is trading 31% below its estimated GF Value™ of ₫90,997.62. GuruFocus considers Vietnam Apatite - Phosphorus JSC to be Significantly Undervalued.

Key valuation signals for HSTC:PAT:

  • Return-on-Tangible-Asset: 23.18% (14% below median its 10-year median of 26.84)
  • GF Value™: ₫90,997.62 vs. price of ₫62,800.00 (31% below fair value)
  • GF Score™: 67/100 with 5 warning signs
  • Industry Position: 652.6% above the Chemicals median (#6 of 1612)

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


Vietnam Apatite - Phosphorus JSC Business Description

Address Lot KTB-01, B28 Tang Loong Industrial Park, Lao Cai Province, Bao Thang District, Tang Loong Town, VNM
Vietnam Apatite - Phosphorus JSC engages in the production, processing, and sale of yellow phosphorus and other products derived from yellow phosphorus and apatite, Phosphoric acid. Its product offerings comprise Industrial Phosphoric Acid, Apatite Ore, and Yellow phosphorus.
67GF Score

Get the complete analysis for HSTC:PAT

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

₫62,800.00
Price
₫90,997.62
GF Value