LFAC (Leapfrog Acquisition) Return-on-Tangible-Asset: 2.94% (As of Mar. 2026)


LFAC Leapfrog Acquisition Corp LFAC
13 GF Score
Price $10.01
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What is Leapfrog Acquisition Return-on-Tangible-Asset?

Leapfrog Acquisition LFAC 13 Return-on-Tangible-Asset is 2.94% as of Mar. 2026. GuruFocus rates LFAC with a GF Score™ of 13/100. Among 562 Diversified Financial Services companies, Leapfrog Acquisition ranks better than 59.07% 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. Leapfrog Acquisition's annualized Net Income for the quarter that ended in Mar. 2026 was $4.30 Mil. Leapfrog Acquisition's average total tangible assets for the quarter that ended in Mar. 2026 was $146.12 Mil. Therefore, Leapfrog Acquisition's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 2.94%.

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

LFAC' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0   Med: 0   Max: 1.38
Current: 1.38

During the past 1 years, Leapfrog Acquisition's highest Return-on-Tangible-Asset was 1.38%. The lowest was 0.00%. And the median was 0.00%.

LFAC's Return-on-Tangible-Asset is ranked better than
59.07% of 562 companies
in the Diversified Financial Services industry
Industry Median: 0.91 vs LFAC: 1.38

Leapfrog Acquisition  (NAS:LFAC) 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.


Leapfrog Acquisition Return-on-Tangible-Asset Related Terms


Leapfrog Acquisition Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Leapfrog Acquisition'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.

Leapfrog Acquisition Return-on-Tangible-Asset Chart

Leapfrog Acquisition Annual Data
Trend Dec25
Return-on-Tangible-Asset
0.00

Leapfrog Acquisition Quarterly Data
Jul25 Dec25 Mar26
Return-on-Tangible-Asset 0.00 0.73 2.94

LFAC vs AIIA, ETSS, FIGX: Return-on-Tangible-Asset Comparison

For the Shell Companies subindustry, Leapfrog Acquisition'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.


Leapfrog Acquisition Return-on-Tangible-Asset vs Diversified Financial Services Industry

For the Diversified Financial Services industry and Financial Services sector, Leapfrog Acquisition's Return-on-Tangible-Asset distribution charts can be found below:

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


LFAC
13GF Score
Leapfrog Acquisition Corp LFAC
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Leapfrog Acquisition Return-on-Tangible-Asset Calculation

Leapfrog Acquisition'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: . 20 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: . 20 )(A: Dec. 2025 )
=/( (+)/ )
=/
= %

Leapfrog Acquisition'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 )
=4.3/( (145.667+146.569)/ 2 )
=4.3/146.118
=2.94 %

* 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 2.94% mean?
Leapfrog Acquisition (LFAC) has a Return-on-Tangible-Asset of 2.94% 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 Leapfrog Acquisition and its competitors. According to the industry distribution chart, Leapfrog Acquisition ranks #230 out of 562 companies in the Diversified Financial Services industry, placing it in the top 40.9%.
Is Leapfrog Acquisition's Return-on-Tangible-Asset too high?
Leapfrog Acquisition's current Return-on-Tangible-Asset is 2.94%. The Diversified Financial Services industry median Return-on-Tangible-Asset is 0.91. Leapfrog Acquisition's value of 2.94% is 223.1% above this industry median. Based on the distribution chart, Leapfrog Acquisition ranks #230 out of 562 companies in the Diversified Financial Services industry, which is above the industry midpoint. Overall, Leapfrog Acquisition has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Leapfrog Acquisition's Return-on-Tangible-Asset compare to AIIA and ETSS?
According to the Diversified Financial Services industry distribution chart, Leapfrog Acquisition ranks #230 out of 562 companies for Return-on-Tangible-Asset. This puts Leapfrog Acquisition in the upper half of its industry. The industry median Return-on-Tangible-Asset is 0.91. Leapfrog Acquisition's value of 2.94% is 223.1% above this benchmark. 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 Diversified Financial Services company?
The median Return-on-Tangible-Asset among Diversified Financial Services companies is 0.91, based on 562 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. Leapfrog Acquisition's current Return-on-Tangible-Asset of 2.94% is 223.1% 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 Leapfrog Acquisition and its competitors. For the Diversified Financial Services industry, the median Return-on-Tangible-Asset is 0.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leapfrog Acquisition's current Return-on-Tangible-Asset is 2.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leapfrog Acquisition stock overvalued right now?
Leapfrog Acquisition (LFAC) has a current Return-on-Tangible-Asset of 2.94%. The current Return-on-Tangible-Asset is 2.94% and 223.1% above the Diversified Financial Services industry median of 0.91. Leapfrog Acquisition's overall GF Score™ is 13/100. 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 Leapfrog Acquisition (LFAC), the current Return-on-Tangible-Asset is 2.94% 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.

Leapfrog Acquisition Business Description

Address 350 Springfield Avenue, Suite 200, Summit, NJ, USA, 07078
Leapfrog Acquisition Corp is a blank check company engaged in effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar business combination with one or more businesses.
13GF 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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