Cityland DevelopmentPHS:CDC -1.64%45 Return-on-Tangible-Asset is 4.95% as of Mar. 2026, which is 5% below its 10-year median of 5.19. GuruFocus rates PHS:CDC with a GF Score™ of 45/100 and a GF Value™ of ₱0.75 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,802 Real Estate companies, Cityland Development ranks better than 79.02% 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. Cityland Development's annualizedNet Income for the quarter that ended in Mar. 2026 was ₱750 Mil. Cityland Development's average total tangible assets for the quarter that ended in Mar. 2026 was ₱15,155 Mil. Therefore, Cityland Development's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 4.95%.
The historical rank and industry rank for Cityland Development's Return-on-Tangible-Asset or its related term are showing as below:
PHS:CDC'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 4.33 Med: 5.19 Max: 8.06
Current: 5.19
During the past 13 years, Cityland Development's highest Return-on-Tangible-Asset was 8.06%. The lowest was 4.33%. And the median was 5.19%.
PHS:CDC's Return-on-Tangible-Asset is ranked better than 79.02% of 1802
companies
in the Real Estate industry
Industry Median: 1.745
vs PHS:CDC: 5.19
Cityland Development (PHS:CDC) 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 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.
Cityland Development Return-on-Tangible-Asset Related Terms
Cityland Development Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Cityland 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.
Cityland Development Return-on-Tangible-Asset Chart
PHS:CDC vs CBRE, BEKE, JLL: Return-on-Tangible-Asset Comparison
For the Real Estate Services subindustry, Cityland 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.
Cityland Development Return-on-Tangible-Asset vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Cityland Development's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Cityland Development'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 (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 4.95% mean?
Cityland Development (PHS:CDC) has a Return-on-Tangible-Asset of 4.95% 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 Cityland Development and its competitors. This is near median its historical median of 5.19. Over the past decade, Cityland Development's Return-on-Tangible-Asset has ranged from 4.33 to 8.06. According to the industry distribution chart, Cityland Development ranks #378 out of 1802 companies in the Real Estate industry, placing it in the top 21%.
Is Cityland Development's Return-on-Tangible-Asset too high?
Cityland Development's current Return-on-Tangible-Asset of 4.95% is near median its 10-year median of 5.19. Over the past 10 years, this metric has ranged from a low of 4.33 to a high of 8.06. The Real Estate industry median Return-on-Tangible-Asset is 1.75. Cityland Development's value of 4.95% is 183.7% above this industry median. Based on the distribution chart, Cityland Development ranks #378 out of 1802 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, Cityland Development has a GF Score™ of 45/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cityland Development's Return-on-Tangible-Asset compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, Cityland Development ranks #378 out of 1802 companies for Return-on-Tangible-Asset. This places Cityland Development in the top 21% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 1.75. Cityland Development's value of 4.95% is 183.7% above this benchmark. Historically, Cityland Development's own Return-on-Tangible-Asset has ranged from 4.33 to 8.06 over the past decade. While the company's 10-year median is 5.19 vs. the industry median of 1.75, Cityland Development 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 Real Estate company?
The median Return-on-Tangible-Asset among Real Estate companies is 1.75, based on 1,802 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. Cityland Development's current Return-on-Tangible-Asset of 4.95% is 183.7% 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 Cityland Development and its competitors. For the Real Estate industry, the median Return-on-Tangible-Asset is 1.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cityland Development's current Return-on-Tangible-Asset is 4.95%, which is near median its own 10-year median of 5.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cityland Development stock overvalued right now?
Based on GuruFocus' analysis, Cityland Development (PHS:CDC) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.75, compared to a current price of ₱0.60 — trading 20% below its estimated fair value. The current Return-on-Tangible-Asset is 4.95%, which is near median its 10-year median of 5.19 and 183.7% above the Real Estate industry median of 1.75. Cityland Development's overall GF Score™ is 45/100 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 Cityland Development (PHS:CDC), the current Return-on-Tangible-Asset is 4.95% 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 Cityland Development (PHS:CDC) Overvalued in 2026?
Based on GuruFocus' analysis, Cityland Development stock appears to be undervalued.
The current stock price of ₱0.60 is trading 20% below its estimated GF Value™ of ₱0.75.
GuruFocus considers Cityland Development to be Modestly Undervalued.
Key valuation signals for PHS:CDC:
Return-on-Tangible-Asset: 4.95% (near median its 10-year median of 5.19)
GF Value™: ₱0.75 vs. price of ₱0.60 (20% below fair value)
Industry Position: 183.7% above the Real Estate median (#378 of 1802)
No single metric tells the full story. See the PHS:CDC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cityland Development Corp operates as a real estate company that acquire, develop, improve, subdivide, cultivate, lease, sublease, sell, exchange, barter and/or dispose of agricultural, industrial, commercial, residential and other real properties, as well as to construct, improve, lease, sublease, sell and/or dispose of houses, buildings and other improvements thereon, and to manage and operate subdivisions and housing projects or otherwise engage in the financing and trading of real estate. Its operations are carried through the following segments: Sale of Real Estate Properties, Lease of Real Estate Properties, and Pension Plan Operations. The Company derives its revenues from the sale and lease of real estate properties and its investments in trust funds.
45GF Score
Get the complete analysis for PHS:CDC
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:CDC has been successfully added to your 
