NGHLF (Nightingale Health) Return-on-Tangible-Asset: -28.59% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
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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.
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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.

NGHLF Nightingale Health PLC NGHLF
67 GF Score
Price $1.19
GF Value $4.36
! 6 Warning Signs
View Full Analysis

What is Nightingale Health Return-on-Tangible-Asset?

Nightingale Health NGHLF 67 Return-on-Tangible-Asset is -28.59% as of Dec. 2025. GuruFocus rates NGHLF with a GF Score™ of 67/100 and a GF Value™ of $4.36. The stock has 6 warning signs investors should review. Among 681 Healthcare Providers & Services companies, Nightingale Health ranks worse than 81.94% 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. Nightingale Health's annualized Net Income for the quarter that ended in Dec. 2025 was $-20.64 Mil. Nightingale Health's average total tangible assets for the quarter that ended in Dec. 2025 was $72.20 Mil. Therefore, Nightingale Health's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -28.59%.

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

NGHLF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -47.28   Med: -20.88   Max: -13.48
Current: -29.43

During the past 7 years, Nightingale Health's highest Return-on-Tangible-Asset was -13.48%. The lowest was -47.28%. And the median was -20.88%.

NGHLF's Return-on-Tangible-Asset is ranked worse than
81.94% of 681 companies
in the Healthcare Providers & Services industry
Industry Median: 2.5 vs NGHLF: -29.43

Nightingale Health  (OTCPK:NGHLF) 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.


Nightingale Health Return-on-Tangible-Asset Related Terms


Nightingale Health Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Nightingale Health'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.

Nightingale Health Return-on-Tangible-Asset Chart

Nightingale Health Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Return-on-Tangible-Asset
Get a 7-Day Free Trial -13.59 -12.78 -18.65 -20.81 -26.84

Nightingale Health Semi-Annual Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 -19.93 -22.25 -21.90 -31.84 -28.59

NGHLF vs VEEV, BTSG, TEM: Return-on-Tangible-Asset Comparison

For the Health Information Services subindustry, Nightingale Health'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.


Nightingale Health Return-on-Tangible-Asset vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Nightingale Health's Return-on-Tangible-Asset distribution charts can be found below:

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


NGHLF
67GF Score
Nightingale Health PLC NGHLF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nightingale Health Return-on-Tangible-Asset Calculation

Nightingale Health's annualized Return-on-Tangible-Asset for the fiscal year that ended in Jun. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Jun. 2025 )  (A: Jun. 2024 )(A: Jun. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Jun. 2025 )  (A: Jun. 2024 )(A: Jun. 2025 )
=-21.293/( (83.437+75.216)/ 2 )
=-21.293/79.3265
=-26.84 %

Nightingale Health'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: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=-20.642/( (75.216+69.176)/ 2 )
=-20.642/72.196
=-28.59 %

* 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 -28.59% mean?
Nightingale Health (NGHLF) has a Return-on-Tangible-Asset of -28.59% 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 Nightingale Health and its competitors. According to the industry distribution chart, Nightingale Health ranks #558 out of 681 companies in the Healthcare Providers & Services industry, placing it in the top 81.9%.
Is Nightingale Health's Return-on-Tangible-Asset too high?
Nightingale Health's current Return-on-Tangible-Asset is -28.59%. Based on the distribution chart, Nightingale Health ranks #558 out of 681 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Nightingale Health has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.
How does Nightingale Health's Return-on-Tangible-Asset compare to VEEV and BTSG?
According to the Healthcare Providers & Services industry distribution chart, Nightingale Health ranks #558 out of 681 companies for Return-on-Tangible-Asset. This places Nightingale Health in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.50. 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 Healthcare Providers & Services company?
The median Return-on-Tangible-Asset among Healthcare Providers & Services companies is 2.50, based on 681 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. 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 Nightingale Health and its competitors. For the Healthcare Providers & Services industry, the median Return-on-Tangible-Asset is 2.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nightingale Health's current Return-on-Tangible-Asset is -28.59%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nightingale Health stock overvalued right now?
Nightingale Health (NGHLF) has a current Return-on-Tangible-Asset of -28.59%. The stock's GF Value™ is $4.36, compared to a current price of $1.19 — trading 72.7% below its estimated fair value. The current Return-on-Tangible-Asset is -28.59%. Nightingale Health's overall GF Score™ is 67/100 with 6 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 Nightingale Health (NGHLF), the current Return-on-Tangible-Asset is -28.59% 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 Nightingale Health (NGHLF) Overvalued in 2026?

Based on GuruFocus' analysis, Nightingale Health stock appears to be undervalued. The current stock price of $1.19 is trading 72.7% below its estimated GF Value™ of $4.36.

Key valuation signals for NGHLF:

  • Return-on-Tangible-Asset: -28.59%
  • GF Value™: $4.36 vs. price of $1.19 (72.7% below fair value)
  • GF Score™: 67/100 with 6 warning signs

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


Nightingale Health Business Description

Other Exchanges HEALTH:Finland7XE:Germany
Address Mannerheimintie 164a, Helsinki, FIN, 00300
Nightingale Health PLC offers a health data platform that detects disease risks. The Health Data Platform empowers individuals to take actions to prevent diseases by allowing them access to disease risk information. With its Health Data Platform, the company connects the services of healthcare actors with the preventative health needs of individuals. The company operates in Finland, Japan, the United Kingdom, Singapore, and the USA.
67GF Score

Get the complete analysis for NGHLF

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

$1.19
Price
$4.36
GF Value