Atlas Consolidated Mining & Development (PHS:AT) Return-on-Tangible-Asset: 5.83% (As of Mar. 2026)


PHS:AT Atlas Consolidated Mining & Development Corp PHS:AT
48 GF Score
Price ₱7.09
GF Value ₱4.06
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Atlas Consolidated Mining & Development Return-on-Tangible-Asset?

Atlas Consolidated Mining & Development PHS:AT -1.53% 48 Return-on-Tangible-Asset is 5.83% as of Mar. 2026. GuruFocus rates PHS:AT with a GF Score™ of 48/100 and a GF Value™ of ₱4.06 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 2,662 Metals & Mining companies, Atlas Consolidated Mining & Development ranks better than 78.29% 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. Atlas Consolidated Mining & Development's annualized Net Income for the quarter that ended in Mar. 2026 was ₱2,580 Mil. Atlas Consolidated Mining & Development's average total tangible assets for the quarter that ended in Mar. 2026 was ₱44,233 Mil. Therefore, Atlas Consolidated Mining & Development's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 5.83%.

The historical rank and industry rank for Atlas Consolidated Mining & Development's Return-on-Tangible-Asset or its related term are showing as below:

PHS:AT' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -4.2   Med: -0.55   Max: 9.57
Current: 1.84

During the past 13 years, Atlas Consolidated Mining & Development's highest Return-on-Tangible-Asset was 9.57%. The lowest was -4.20%. And the median was -0.55%.

PHS:AT's Return-on-Tangible-Asset is ranked better than
78.29% of 2662 companies
in the Metals & Mining industry
Industry Median: -17.275 vs PHS:AT: 1.84

Atlas Consolidated Mining & Development  (PHS:AT) 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.


Atlas Consolidated Mining & Development Return-on-Tangible-Asset Related Terms


Atlas Consolidated Mining & Development Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Atlas Consolidated Mining & Development'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.

Atlas Consolidated Mining & Development Return-on-Tangible-Asset Chart

Atlas Consolidated Mining & Development 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 9.57 7.91 2.66 -0.53 -0.57

Atlas Consolidated Mining & Development 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 -3.67 -2.34 8.12 -4.27 5.83

PHS:AT vs SCCO, FCX: Return-on-Tangible-Asset Comparison

For the Copper subindustry, Atlas Consolidated Mining & Development'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.


Atlas Consolidated Mining & Development Return-on-Tangible-Asset vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Atlas Consolidated Mining & Development's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Atlas Consolidated Mining & Development's Return-on-Tangible-Asset falls into.


PHS:AT
48GF Score
Atlas Consolidated Mining & Development Corp PHS:AT
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Atlas Consolidated Mining & Development Return-on-Tangible-Asset Calculation

Atlas Consolidated Mining & Development'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 )
=-248.15/( (44508.784+43315.409)/ 2 )
=-248.15/43912.0965
=-0.57 %

Atlas Consolidated Mining & Development'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 )
=2579.616/( (43315.409+45151.218)/ 2 )
=2579.616/44233.3135
=5.83 %

* 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 5.83% mean?
Atlas Consolidated Mining & Development (PHS:AT) has a Return-on-Tangible-Asset of 5.83% 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 Atlas Consolidated Mining & Development and its competitors. According to the industry distribution chart, Atlas Consolidated Mining & Development ranks #578 out of 2662 companies in the Metals & Mining industry, placing it in the top 21.7%.
Is Atlas Consolidated Mining & Development's Return-on-Tangible-Asset too high?
Atlas Consolidated Mining & Development's current Return-on-Tangible-Asset is 5.83%. Based on the distribution chart, Atlas Consolidated Mining & Development ranks #578 out of 2662 companies in the Metals & Mining industry, which is in the top quartile — a strong position relative to peers. Overall, Atlas Consolidated Mining & Development has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Consolidated Mining & Development's Return-on-Tangible-Asset compare to SCCO and FCX?
According to the Metals & Mining industry distribution chart, Atlas Consolidated Mining & Development ranks #578 out of 2662 companies for Return-on-Tangible-Asset. This places Atlas Consolidated Mining & Development in the top 22% 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 Metals & Mining company?
A good Return-on-Tangible-Asset depends on the Metals & Mining 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 Atlas Consolidated Mining & Development and its competitors. Atlas Consolidated Mining & Development's current Return-on-Tangible-Asset is 5.83%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Consolidated Mining & Development stock overvalued right now?
Based on GuruFocus' analysis, Atlas Consolidated Mining & Development (PHS:AT) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱4.06, compared to a current price of ₱7.09 — trading 74.6% above its estimated fair value. The current Return-on-Tangible-Asset is 5.83%. Atlas Consolidated Mining & Development's overall GF Score™ is 48/100 with 5 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 Atlas Consolidated Mining & Development (PHS:AT), the current Return-on-Tangible-Asset is 5.83% 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 Atlas Consolidated Mining & Development (PHS:AT) Overvalued in 2026?

Based on GuruFocus' analysis, Atlas Consolidated Mining & Development stock appears to be overvalued. The current stock price of ₱7.09 is trading 74.6% above its estimated GF Value™ of ₱4.06. GuruFocus considers Atlas Consolidated Mining & Development to be Significantly Overvalued.

Key valuation signals for PHS:AT:

  • Return-on-Tangible-Asset: 5.83%
  • GF Value™: ₱4.06 vs. price of ₱7.09 (74.6% above fair value)
  • GF Score™: 48/100 with 5 warning signs

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


Atlas Consolidated Mining & Development Business Description

Address Palm Coast Avenue Corner Pacific Drive, 5th Floor, Five E-Com Center, 503, Pacific tower, Mall of Asia Complex, Metro Manila, Pasay, RIZ, PHL, 1300
Atlas Consolidated Mining & Development Corp is engaged in metallic mineral mining and exploration and produces copper concentrate, magnetite iron ore concentrate, and others. The company operates in two segments: Mining and Non-Mining. Its mining segment is engaged in exploration and mining operations, and the non-mining segment is engaged in services, bulk water supply, or acts as a holding company. The company is also engaged in the development and commercial production of other marketable by-products such as pyrite, magnetite, and molybdenum.
48GF Score

Get the complete analysis for PHS:AT

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

₱7.09
Price
₱4.06
GF Value