ATN HoldingsPHS:ATNB 32 Return-on-Tangible-Asset is 0.08% as of Dec. 2025. GuruFocus rates PHS:ATNB with a GF Score™ of 32/100 and a GF Value™ of ₱0.58 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,799 Real Estate companies, ATN Holdings ranks worse than 67.26% 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. ATN Holdings's annualizedNet Income for the quarter that ended in Dec. 2025 was ₱3.15 Mil. ATN Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was ₱3,895.04 Mil. Therefore, ATN Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 0.08%.
The historical rank and industry rank for ATN Holdings's Return-on-Tangible-Asset or its related term are showing as below:
PHS:ATNB'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -0.36 Med: -0.01 Max: 10.6
Current: 0.07
During the past 13 years, ATN Holdings's highest Return-on-Tangible-Asset was 10.60%. The lowest was -0.36%. And the median was -0.01%.
PHS:ATNB's Return-on-Tangible-Asset is ranked worse than 67.26% of 1799
companies
in the Real Estate industry
Industry Median: 1.74
vs PHS:ATNB: 0.07
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.
ATN Holdings Return-on-Tangible-Asset Related Terms
ATN Holdings Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for ATN Holdings'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.
PHS:ATNB vs CBRE, BEKE, JLL: Return-on-Tangible-Asset Comparison
For the Real Estate Services subindustry, ATN Holdings'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.
ATN Holdings Return-on-Tangible-Asset vs Real Estate Industry
For the Real Estate industry and Real Estate sector, ATN Holdings's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where ATN Holdings'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 (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 0.08% mean?
ATN Holdings (PHS:ATNB) has a Return-on-Tangible-Asset of 0.08% 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 ATN Holdings and its competitors. According to the industry distribution chart, ATN Holdings ranks #1210 out of 1799 companies in the Real Estate industry, placing it in the top 67.3%.
Is ATN Holdings' Return-on-Tangible-Asset too high?
ATN Holdings' current Return-on-Tangible-Asset is 0.08%. The Real Estate industry median Return-on-Tangible-Asset is 1.74. ATN Holdings' value of 0.08% is 95.4% below this industry median. Based on the distribution chart, ATN Holdings ranks #1210 out of 1799 companies in the Real Estate industry, which is below the industry midpoint. Overall, ATN Holdings has a GF Score™ of 32/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ATN Holdings' Return-on-Tangible-Asset compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, ATN Holdings ranks #1210 out of 1799 companies for Return-on-Tangible-Asset. This places ATN Holdings in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.74. ATN Holdings' value of 0.08% is 95.4% below this benchmark. 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 Real Estate company?
The median Return-on-Tangible-Asset among Real Estate companies is 1.74, based on 1,799 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. ATN Holdings's current Return-on-Tangible-Asset of 0.08% is 95.4% below 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 ATN Holdings and its competitors. For the Real Estate industry, the median Return-on-Tangible-Asset is 1.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATN Holdings's current Return-on-Tangible-Asset is 0.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATN Holdings stock overvalued right now?
Based on GuruFocus' analysis, ATN Holdings (PHS:ATNB) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.58, compared to a current price of ₱0.42 — trading 28.4% below its estimated fair value. The current Return-on-Tangible-Asset is 0.08% and 95.4% below the Real Estate industry median of 1.74. ATN Holdings' overall GF Score™ is 32/100 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 ATN Holdings (PHS:ATNB), the current Return-on-Tangible-Asset is 0.08% 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 ATN Holdings (PHS:ATNB) Overvalued in 2026?
Based on GuruFocus' analysis, ATN Holdings stock appears to be undervalued.
The current stock price of ₱0.42 is trading 28.4% below its estimated GF Value™ of ₱0.58.
GuruFocus considers ATN Holdings to be Modestly Undervalued.
Key valuation signals for PHS:ATNB:
Return-on-Tangible-Asset: 0.08%
GF Value™: ₱0.58 vs. price of ₱0.42 (28.4% below fair value)
Industry Position: 95.4% below the Real Estate median (#1210 of 1799)
No single metric tells the full story. See the PHS:ATNB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ATN Holdings Inc is a holding company engaged in real estate, land development, energy, and healthcare services. The business activity of the group is operated through Real estate leasing and Aggregates. In addition, it also invests in real properties and stocks. The project portfolio of the group includes projects such as Summit One Tower, Palladian project, Lincoln Plaza, and land for development in Rodriguez, Rizal. Geographically, the company operates in the Philippines and derives principal revenue from the Aggregates segment.
32GF Score
Get the complete analysis for PHS:ATNB
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PHS:ATNB has been successfully added to your 
