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Borgosesia SpALTS:0AFL 41 Return-on-Tangible-Asset is 0.73% as of Dec. 2025, which is 66% below its 10-year median of 2.16. GuruFocus rates LTS:0AFL with a GF Score™ of 41/100 and a GF Value™ of €0.58. The stock has 12 warning signs investors should review. Among 1,067 Manufacturing - Apparel & Accessories companies, Borgosesia SpA ranks worse than 56.98% 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. Borgosesia SpA's annualizedNet Income for the quarter that ended in Dec. 2025 was €1.78 Mil. Borgosesia SpA's average total tangible assets for the quarter that ended in Dec. 2025 was €243.50 Mil. Therefore, Borgosesia SpA's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 0.73%.
The historical rank and industry rank for Borgosesia SpA's Return-on-Tangible-Asset or its related term are showing as below:
LTS:0AFL'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -6.9 Med: 2.16 Max: 7.17
Current: 1.19
During the past 13 years, Borgosesia SpA's highest Return-on-Tangible-Asset was 7.17%. The lowest was -6.90%. And the median was 2.16%.
LTS:0AFL's Return-on-Tangible-Asset is ranked worse than 56.98% of 1067
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 2.16
vs LTS:0AFL: 1.19
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 companys 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 companys 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.
Borgosesia SpA Return-on-Tangible-Asset Related Terms
Borgosesia SpA Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Borgosesia SpA'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.
LTS:0AFL vs AIN: Return-on-Tangible-Asset Comparison
For the Textile Manufacturing subindustry, Borgosesia SpA'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.
Borgosesia SpA Return-on-Tangible-Asset vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Borgosesia SpA's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Borgosesia SpA's Return-on-Tangible-Asset falls into.
* 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 0.73% mean?
Borgosesia SpA (LTS:0AFL) has a Return-on-Tangible-Asset of 0.73% 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 Borgosesia SpA and its competitors. This is 66% below median its historical median of 2.16. According to the industry distribution chart, Borgosesia SpA ranks #608 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 57%.
Is Borgosesia SpA's Return-on-Tangible-Asset too high?
Borgosesia SpA's current Return-on-Tangible-Asset of 0.73% is 66% below median its 10-year median of 2.16. The Manufacturing - Apparel & Accessories industry median Return-on-Tangible-Asset is 2.16. Borgosesia SpA's value of 0.73% is 66.2% below this industry median. Based on the distribution chart, Borgosesia SpA ranks #608 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Borgosesia SpA has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Borgosesia SpA's Return-on-Tangible-Asset compare to AIN?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Borgosesia SpA ranks #608 out of 1067 companies for Return-on-Tangible-Asset. This places Borgosesia SpA in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.16. Borgosesia SpA's value of 0.73% is 66.2% below this benchmark. While the company's 10-year median is 2.16 vs. the industry median of 2.16, Borgosesia SpA has consistently been below 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 Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Asset among Manufacturing - Apparel & Accessories companies is 2.16, based on 1,067 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. Borgosesia SpA's current Return-on-Tangible-Asset of 0.73% is 66.2% below 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 Borgosesia SpA and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Asset is 2.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Borgosesia SpA's current Return-on-Tangible-Asset is 0.73%, which is 66% below median its own 10-year median of 2.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Borgosesia SpA stock overvalued right now?
Borgosesia SpA (LTS:0AFL) has a current Return-on-Tangible-Asset of 0.73%. The stock's GF Value™ is €0.58, compared to a current price of €0.70 — trading 20.7% above its estimated fair value. The current Return-on-Tangible-Asset is 0.73%, which is 66% below median its 10-year median of 2.16 and 66.2% below the Manufacturing - Apparel & Accessories industry median of 2.16. Borgosesia SpA's overall GF Score™ is 41/100 with 12 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 Borgosesia SpA (LTS:0AFL), the current Return-on-Tangible-Asset is 0.73% 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 Borgosesia SpA (LTS:0AFL) Overvalued in 2026?
Based on GuruFocus' analysis, Borgosesia SpA stock appears to be overvalued.
The current stock price of €0.70 is trading 20.7% above its estimated GF Value™ of €0.58.
Key valuation signals for LTS:0AFL:
Return-on-Tangible-Asset: 0.73% (66% below median its 10-year median of 2.16)
GF Value™: €0.58 vs. price of €0.70 (20.7% above fair value)
Industry Position: 66.2% below the Manufacturing - Apparel & Accessories median (#608 of 1067)
No single metric tells the full story. See the LTS:0AFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Borgosesia SpA is a joint-stock company active in investments in alternative assets and in its management on behalf of third-party investors. The company is engaged in acquiring real estate assets mainly buildings for residential use that are under construction. The group is represented by real estate with a focus on purchasing properties to be completed or revitalized mainly for residential use located in large urban and tourist centers. Its properties include Cernobbio, Green Villas, LargoArtide, and Lainate Business Park. The mission of Borgosesia is to create value for large and small investors, seizing the opportunities offered by investments that have limited risk but high potential in corporate crises or one that needs new impetus.
41GF Score
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