Bioton (LTS:0DTR) Return-on-Tangible-Asset: -4.67% (As of Mar. 2026)

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.

LTS:0DTR Bioton SA LTS:0DTR
68 GF Score
Price zł3.43
GF Value zł4.24
! 3 Warning Signs
View Full Analysis

What is Bioton Return-on-Tangible-Asset?

Bioton LTS:0DTR 68 Return-on-Tangible-Asset is -4.67% as of Mar. 2026. GuruFocus rates LTS:0DTR with a GF Score™ of 68/100 and a GF Value™ of zł4.24. The stock has 3 warning signs investors should review. Among 1,415 Biotechnology companies, Bioton ranks better than 81.91% 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. Bioton's annualized Net Income for the quarter that ended in Mar. 2026 was zł-20.6 Mil. Bioton's average total tangible assets for the quarter that ended in Mar. 2026 was zł441.3 Mil. Therefore, Bioton's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -4.67%.

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

LTS:0DTR' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -22.75   Med: 0.41   Max: 6.75
Current: 0.93

During the past 13 years, Bioton's highest Return-on-Tangible-Asset was 6.75%. The lowest was -22.75%. And the median was 0.41%.

LTS:0DTR's Return-on-Tangible-Asset is ranked better than
81.91% of 1415 companies
in the Biotechnology industry
Industry Median: -35.56 vs LTS:0DTR: 0.93

Bioton  (LTS:0DTR) 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.


Bioton Return-on-Tangible-Asset Related Terms


Bioton Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Bioton'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.

Bioton Return-on-Tangible-Asset Chart

Bioton 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 0.59 0.31 0.50 -3.42 0.76

Bioton 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 -5.23 3.01 3.90 1.62 -4.67

LTS:0DTR vs VRTX, REGN, RVMD: Return-on-Tangible-Asset Comparison

For the Biotechnology subindustry, Bioton'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.


Bioton Return-on-Tangible-Asset vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Bioton's Return-on-Tangible-Asset distribution charts can be found below:

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


LTS:0DTR
68GF Score
Bioton SA LTS:0DTR
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bioton Return-on-Tangible-Asset Calculation

Bioton'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 )
=3.393/( (456.408+437.503)/ 2 )
=3.393/446.9555
=0.76 %

Bioton'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 )
=-20.604/( (437.503+445.04)/ 2 )
=-20.604/441.2715
=-4.67 %

* 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 -4.67% mean?
Bioton (LTS:0DTR) has a Return-on-Tangible-Asset of -4.67% 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 Bioton and its competitors. According to the industry distribution chart, Bioton ranks #256 out of 1415 companies in the Biotechnology industry, placing it in the top 18.1%.
Is Bioton's Return-on-Tangible-Asset too high?
Bioton's current Return-on-Tangible-Asset is -4.67%. Based on the distribution chart, Bioton ranks #256 out of 1415 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, Bioton has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does Bioton's Return-on-Tangible-Asset compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Bioton ranks #256 out of 1415 companies for Return-on-Tangible-Asset. This places Bioton in the top 18% of its industry — outperforming the majority of peers. 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 Biotechnology company?
A good Return-on-Tangible-Asset depends on the Biotechnology industry context. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Bioton and its competitors. Bioton's current Return-on-Tangible-Asset is -4.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bioton stock overvalued right now?
Bioton (LTS:0DTR) has a current Return-on-Tangible-Asset of -4.67%. The stock's GF Value™ is zł4.24, compared to a current price of zł3.43 — trading 19.1% below its estimated fair value. The current Return-on-Tangible-Asset is -4.67%. Bioton's overall GF Score™ is 68/100 with 3 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 Bioton (LTS:0DTR), the current Return-on-Tangible-Asset is -4.67% 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 Bioton (LTS:0DTR) Overvalued in 2026?

Based on GuruFocus' analysis, Bioton stock appears to be undervalued. The current stock price of zł3.43 is trading 19.1% below its estimated GF Value™ of zł4.24.

Key valuation signals for LTS:0DTR:

  • Return-on-Tangible-Asset: -4.67%
  • GF Value™: zł4.24 vs. price of zł3.43 (19.1% below fair value)
  • GF Score™: 68/100 with 3 warning signs

No single metric tells the full story. See the LTS:0DTR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bioton Business Description

Other Exchanges BIO:Poland7U5:Germany
Address Ul. Starościńska 5, Warszawa, POL, 02-516
Bioton SA is a Poland based company engaged in the principal business activity of manufacturing medicines and pharmaceutical preparations and production of pharmaceutical substances. The products of the company include recombinant human insulin in pharmaceutical substance form and as preparations for injections; glimepiride, an oral hypoglycemic drug; and metformin, an oral hypoglycemic drug. Its products line focuses on diet supplements, products for particular nutritional uses and cosmetics dedicated to patients with certain health problems. The group operates in Poland and internationally, of which majority of the revenue is derived from Poland.
68GF Score

Get the complete analysis for LTS:0DTR

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

zł3.43
Price
zł4.24
GF Value