OILRF (Oil Refineries) Return-on-Tangible-Asset: -0.69% (As of Mar. 2026)


OILRF Oil Refineries Ltd OILRF
37 GF Score
Price $0.40
GF Value $0.29
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Oil Refineries Return-on-Tangible-Asset?

Oil Refineries OILRF -21.47% 37 Return-on-Tangible-Asset is -0.69% as of Mar. 2026. GuruFocus rates OILRF with a GF Score™ of 37/100 and a GF Value™ of $0.29 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,027 Oil & Gas companies, Oil Refineries ranks worse than 53.36% 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. Oil Refineries's annualized Net Income for the quarter that ended in Mar. 2026 was $-32 Mil. Oil Refineries's average total tangible assets for the quarter that ended in Mar. 2026 was $4,661 Mil. Therefore, Oil Refineries's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -0.69%.

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

OILRF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -6.8   Med: 4.63   Max: 9.94
Current: 1.56

During the past 13 years, Oil Refineries's highest Return-on-Tangible-Asset was 9.94%. The lowest was -6.80%. And the median was 4.63%.

OILRF's Return-on-Tangible-Asset is ranked worse than
53.36% of 1027 companies
in the Oil & Gas industry
Industry Median: 2.04 vs OILRF: 1.56

Oil Refineries  (OTCPK:OILRF) 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.


Oil Refineries Return-on-Tangible-Asset Related Terms


Oil Refineries Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Oil Refineries'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.

Oil Refineries Return-on-Tangible-Asset Chart

Oil Refineries 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 6.12 9.94 8.94 2.50 1.06

Oil Refineries 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 -2.79 -3.35 4.28 6.40 -0.69

OILRF vs VLO, MPC, PSX: Return-on-Tangible-Asset Comparison

For the Oil & Gas Refining & Marketing subindustry, Oil Refineries'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.


Oil Refineries Return-on-Tangible-Asset vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Oil Refineries's Return-on-Tangible-Asset distribution charts can be found below:

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


OILRF
37GF Score
Oil Refineries Ltd OILRF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oil Refineries Return-on-Tangible-Asset Calculation

Oil Refineries'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 )
=47/( (4421+4416)/ 2 )
=47/4418.5
=1.06 %

Oil Refineries'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 )
=-32/( (4416+4906)/ 2 )
=-32/4661
=-0.69 %

* 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 -0.69% mean?
Oil Refineries (OILRF) has a Return-on-Tangible-Asset of -0.69% 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 Oil Refineries and its competitors. According to the industry distribution chart, Oil Refineries ranks #548 out of 1027 companies in the Oil & Gas industry, placing it in the top 53.4%.
Is Oil Refineries' Return-on-Tangible-Asset too high?
Oil Refineries' current Return-on-Tangible-Asset is -0.69%. Based on the distribution chart, Oil Refineries ranks #548 out of 1027 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Oil Refineries has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oil Refineries' Return-on-Tangible-Asset compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Oil Refineries ranks #548 out of 1027 companies for Return-on-Tangible-Asset. This places Oil Refineries in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.04. 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 an Oil & Gas company?
The median Return-on-Tangible-Asset among Oil & Gas companies is 2.04, based on 1,027 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 Oil Refineries and its competitors. For the Oil & Gas industry, the median Return-on-Tangible-Asset is 2.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oil Refineries's current Return-on-Tangible-Asset is -0.69%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Refineries stock overvalued right now?
Based on GuruFocus' analysis, Oil Refineries (OILRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.29, compared to a current price of $0.40 — trading 38.1% above its estimated fair value. The current Return-on-Tangible-Asset is -0.69%. Oil Refineries' overall GF Score™ is 37/100 with 7 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 Oil Refineries (OILRF), the current Return-on-Tangible-Asset is -0.69% 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 Oil Refineries (OILRF) Overvalued in 2026?

Based on GuruFocus' analysis, Oil Refineries stock appears to be overvalued. The current stock price of $0.40 is trading 38.1% above its estimated GF Value™ of $0.29. GuruFocus considers Oil Refineries to be Significantly Overvalued.

Key valuation signals for OILRF:

  • Return-on-Tangible-Asset: -0.69%
  • GF Value™: $0.29 vs. price of $0.40 (38.1% above fair value)
  • GF Score™: 37/100 with 7 warning signs

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


Oil Refineries Business Description

Industry EnergyOil & Gas
Other Exchanges ORL:Israel
Address P.O. Box 4, Haifa, ISR, 310001
Oil Refineries Ltd (ORL), also known as Bazan Group, engages in the production of fuel products. It also manufactures raw materials for the petrochemical industry and materials for the plastic industry, including oils, wax, and accompanying products. The company also provides power and water (mainly electricity and steam) services to a number of industries located near the refinery in Israel. The variety of products refined by ORL is used in industrial operations, transportation, private consumption, agriculture, and infrastructures. ORL plays a key role in Israel's refinery complex, with a major portion of refined products going to local consumption. Although the majority of operations are consumed by refining, ORL is also active in polymer and aromatic production through subsidiaries.
37GF Score

Get the complete analysis for OILRF

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

$0.40
Price
$0.29
GF Value