Unilever Pakistan Foods (KAR:UPFL) Return-on-Tangible-Asset: 42.42% (As of Mar. 2026) — 17% Above Median

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KAR:UPFL Unilever Pakistan Foods Ltd KAR:UPFL
94 GF Score
Price ₨25,250.00
GF Value ₨29,373.77
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Unilever Pakistan Foods Return-on-Tangible-Asset?

Unilever Pakistan Foods KAR:UPFL -0.20% 94 Return-on-Tangible-Asset is 42.42% as of Mar. 2026, which is 17% above its 10-year median of 36.37. GuruFocus rates KAR:UPFL with a GF Score™ of 94/100 and a GF Value™ of ₨29,373.77 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,996 Consumer Packaged Goods companies, Unilever Pakistan Foods ranks better than 97.85% 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. Unilever Pakistan Foods's annualized Net Income for the quarter that ended in Mar. 2026 was ₨8,434 Mil. Unilever Pakistan Foods's average total tangible assets for the quarter that ended in Mar. 2026 was ₨19,882 Mil. Therefore, Unilever Pakistan Foods's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 42.42%.

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

KAR:UPFL' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 23.69   Med: 36.37   Max: 58.5
Current: 27.51

During the past 13 years, Unilever Pakistan Foods's highest Return-on-Tangible-Asset was 58.50%. The lowest was 23.69%. And the median was 36.37%.

KAR:UPFL's Return-on-Tangible-Asset is ranked better than
97.85% of 1996 companies
in the Consumer Packaged Goods industry
Industry Median: 3.5 vs KAR:UPFL: 27.51

Unilever Pakistan Foods  (KAR:UPFL) 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.


Unilever Pakistan Foods Return-on-Tangible-Asset Related Terms


Unilever Pakistan Foods Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Unilever Pakistan Foods'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.

Unilever Pakistan Foods Return-on-Tangible-Asset Chart

Unilever Pakistan Foods 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 58.50 51.57 37.83 23.69 25.63

Unilever Pakistan Foods Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 23.30 20.98 25.42 26.97 42.42

KAR:UPFL vs KHC, GIS: Return-on-Tangible-Asset Comparison

For the Packaged Foods subindustry, Unilever Pakistan Foods'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.


Unilever Pakistan Foods Return-on-Tangible-Asset vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Unilever Pakistan Foods's Return-on-Tangible-Asset distribution charts can be found below:

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


KAR:UPFL
94GF Score
Unilever Pakistan Foods Ltd KAR:UPFL
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Unilever Pakistan Foods Return-on-Tangible-Asset Calculation

Unilever Pakistan Foods'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 )
=5946.36/( (27906.696+18488.709)/ 2 )
=5946.36/23197.7025
=25.63 %

Unilever Pakistan Foods's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=8433.952/( (18488.709+21274.607)/ 2 )
=8433.952/19881.658
=42.42 %

* 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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 42.42% mean?
Unilever Pakistan Foods (KAR:UPFL) has a Return-on-Tangible-Asset of 42.42% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Unilever Pakistan Foods and its competitors. This is 17% above median its historical median of 36.37. Over the past decade, Unilever Pakistan Foods' Return-on-Tangible-Asset has ranged from 23.69 to 58.50. According to the industry distribution chart, Unilever Pakistan Foods ranks #43 out of 1996 companies in the Consumer Packaged Goods industry, placing it in the top 2.2%.
Is Unilever Pakistan Foods' Return-on-Tangible-Asset too high?
Unilever Pakistan Foods' current Return-on-Tangible-Asset of 42.42% is 17% above median its 10-year median of 36.37. Over the past 10 years, this metric has ranged from a low of 23.69 to a high of 58.50. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.50. Unilever Pakistan Foods' value of 42.42% is 1112% above this industry median. Based on the distribution chart, Unilever Pakistan Foods ranks #43 out of 1996 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Unilever Pakistan Foods has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Unilever Pakistan Foods' Return-on-Tangible-Asset compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Unilever Pakistan Foods ranks #43 out of 1996 companies for Return-on-Tangible-Asset. This places Unilever Pakistan Foods in the top 2% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.50. Unilever Pakistan Foods' value of 42.42% is 1112% above this benchmark. Historically, Unilever Pakistan Foods' own Return-on-Tangible-Asset has ranged from 23.69 to 58.50 over the past decade. While the company's 10-year median is 36.37 vs. the industry median of 3.50, Unilever Pakistan Foods 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.50, based on 1,996 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. Unilever Pakistan Foods's current Return-on-Tangible-Asset of 42.42% is 1112% 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 Unilever Pakistan Foods and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Unilever Pakistan Foods's current Return-on-Tangible-Asset is 42.42%, which is 17% above median its own 10-year median of 36.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Unilever Pakistan Foods stock overvalued right now?
Based on GuruFocus' analysis, Unilever Pakistan Foods (KAR:UPFL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨29,373.77, compared to a current price of ₨25,250.00 — trading 14% below its estimated fair value. The current Return-on-Tangible-Asset is 42.42%, which is 17% above median its 10-year median of 36.37 and 1112% above the Consumer Packaged Goods industry median of 3.50. Unilever Pakistan Foods' overall GF Score™ is 94/100 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 Unilever Pakistan Foods (KAR:UPFL), the current Return-on-Tangible-Asset is 42.42% as of Mar. 2026. 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 Unilever Pakistan Foods (KAR:UPFL) Overvalued in 2026?

Based on GuruFocus' analysis, Unilever Pakistan Foods stock appears to be undervalued. The current stock price of ₨25,250.00 is trading 14% below its estimated GF Value™ of ₨29,373.77. GuruFocus considers Unilever Pakistan Foods to be Modestly Undervalued.

Key valuation signals for KAR:UPFL:

  • Return-on-Tangible-Asset: 42.42% (17% above median its 10-year median of 36.37)
  • GF Value™: ₨29,373.77 vs. price of ₨25,250.00 (14% below fair value)
  • GF Score™: 94/100 with 5 warning signs
  • Industry Position: 1112% above the Consumer Packaged Goods median (#43 of 1996)

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


Unilever Pakistan Foods Business Description

Address Fatima Jinnah Road, Avari Plaza, Karachi, SD, PAK, 75530
Unilever Pakistan Foods Ltd is a Pakistan-based company engaged in the manufacturing and selling of consumer and commercial food products. It sells the products under the brand names of Rafhan, Knorr, Hellmanns, Energile, Glaxose-D, and Food Solutions. It also includes brands such as Comfort, Dove, Lifebuoy, Pepsodent, Lux, Domex, Ponds, and other brands.
94GF Score

Get the complete analysis for KAR:UPFL

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

₨25,250.00
Price
₨29,373.77
GF Value