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BUA FoodsNSA:BUAFOODS 91 Return-on-Tangible-Asset is 37.14% as of Jun. 2026, which is 151% above its 10-year median of 14.82. GuruFocus rates NSA:BUAFOODS with a GF Score™ of 91/100 and a GF Value™ of ₦582.61 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,003 Consumer Packaged Goods companies, BUA Foods ranks better than 98.9% 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. BUA Foods's annualizedNet Income for the quarter that ended in Jun. 2026 was ₦599,266 Mil. BUA Foods's average total tangible assets for the quarter that ended in Jun. 2026 was ₦1,613,465 Mil. Therefore, BUA Foods's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 37.14%.
The historical rank and industry rank for BUA Foods's Return-on-Tangible-Asset or its related term are showing as below:
NSA:BUAFOODS'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 9.46 Med: 14.82 Max: 41.75
Current: 38.43
During the past 6 years, BUA Foods's highest Return-on-Tangible-Asset was 41.75%. The lowest was 9.46%. And the median was 14.82%.
NSA:BUAFOODS's Return-on-Tangible-Asset is ranked better than 98.9% of 2003
companies
in the Consumer Packaged Goods industry
Industry Median: 3.5
vs NSA:BUAFOODS: 38.43
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.
BUA Foods Return-on-Tangible-Asset Related Terms
BUA Foods Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for BUA 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.
NSA:BUAFOODS vs KHC, GIS, HRL: Return-on-Tangible-Asset Comparison
For the Packaged Foods subindustry, BUA 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.
BUA Foods Return-on-Tangible-Asset vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, BUA Foods's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where BUA Foods'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 four times the quarterly (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of 37.14% mean?
BUA Foods (NSA:BUAFOODS) has a Return-on-Tangible-Asset of 37.14% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on BUA Foods and its competitors. This is 151% above median its historical median of 14.82. Over the past decade, BUA Foods' Return-on-Tangible-Asset has ranged from 9.46 to 41.75. According to the industry distribution chart, BUA Foods ranks #22 out of 2003 companies in the Consumer Packaged Goods industry, placing it in the top 1.1%.
Is BUA Foods' Return-on-Tangible-Asset too high?
BUA Foods' current Return-on-Tangible-Asset of 37.14% is 151% above median its 10-year median of 14.82. Over the past 10 years, this metric has ranged from a low of 9.46 to a high of 41.75. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.50. BUA Foods' value of 37.14% is 961.1% above this industry median. Based on the distribution chart, BUA Foods ranks #22 out of 2003 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, BUA Foods has a GF Score™ of 91/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BUA Foods' Return-on-Tangible-Asset compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, BUA Foods ranks #22 out of 2003 companies for Return-on-Tangible-Asset. This places BUA Foods in the top 1% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.50. BUA Foods' value of 37.14% is 961.1% above this benchmark. Historically, BUA Foods' own Return-on-Tangible-Asset has ranged from 9.46 to 41.75 over the past decade. While the company's 10-year median is 14.82 vs. the industry median of 3.50, BUA 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 2,003 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. BUA Foods's current Return-on-Tangible-Asset of 37.14% is 961.1% 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 BUA 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. BUA Foods's current Return-on-Tangible-Asset is 37.14%, which is 151% above median its own 10-year median of 14.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Foods stock overvalued right now?
Based on GuruFocus' analysis, BUA Foods (NSA:BUAFOODS) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦582.61, compared to a current price of ₦760.60 — trading 30.6% above its estimated fair value. The current Return-on-Tangible-Asset is 37.14%, which is 151% above median its 10-year median of 14.82 and 961.1% above the Consumer Packaged Goods industry median of 3.50. BUA Foods' overall GF Score™ is 91/100 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 BUA Foods (NSA:BUAFOODS), the current Return-on-Tangible-Asset is 37.14% as of Jun. 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 BUA Foods (NSA:BUAFOODS) Overvalued in 2026?
Based on GuruFocus' analysis, BUA Foods stock appears to be overvalued.
The current stock price of ₦760.60 is trading 30.6% above its estimated GF Value™ of ₦582.61.
GuruFocus considers BUA Foods to be Significantly Overvalued.
Key valuation signals for NSA:BUAFOODS:
Return-on-Tangible-Asset: 37.14% (151% above median its 10-year median of 14.82)
GF Value™: ₦582.61 vs. price of ₦760.60 (30.6% above fair value)
Industry Position: 961.1% above the Consumer Packaged Goods median (#22 of 2003)
No single metric tells the full story. See the NSA:BUAFOODS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BUA Foods PLC is involved in the food and fast-moving consumer goods business which processes, manufactures, and distributes food as well as packaged food. The company's business operations comprise five divisions, including Sugar, Flour, Pasta, Rice, and Edible Oils. It has four segments Flour segment, Sugar segment, Pasta segment, and Others. Maximum revenue is from sales of Flour.
91GF Score
Get the complete analysis for NSA:BUAFOODS
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