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Seafront ResourcesPHS:SPM 34 Return-on-Tangible-Asset is 1.04% as of Mar. 2026, which is 52% below its 10-year median of 2.18. GuruFocus rates PHS:SPM with a GF Score™ of 34/100. The stock has 1 warning sign investors should review. Among 1,024 Oil & Gas companies, Seafront Resources ranks worse than 55.37% 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. Seafront Resources's annualizedNet Income for the quarter that ended in Mar. 2026 was ₱4.42 Mil. Seafront Resources's average total tangible assets for the quarter that ended in Mar. 2026 was ₱423.69 Mil. Therefore, Seafront Resources's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 1.04%.
The historical rank and industry rank for Seafront Resources's Return-on-Tangible-Asset or its related term are showing as below:
PHS:SPM'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.39 Med: 2.18 Max: 5.81
Current: 1.21
During the past 13 years, Seafront Resources's highest Return-on-Tangible-Asset was 5.81%. The lowest was -1.39%. And the median was 2.18%.
PHS:SPM's Return-on-Tangible-Asset is ranked worse than 55.37% of 1024
companies
in the Oil & Gas industry
Industry Median: 2.08
vs PHS:SPM: 1.21
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.
Seafront Resources Return-on-Tangible-Asset Related Terms
Seafront Resources Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Seafront Resources'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:SPM vs COP, EOG, FANG: Return-on-Tangible-Asset Comparison
For the Oil & Gas E&P subindustry, Seafront Resources'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.
Seafront Resources Return-on-Tangible-Asset vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Seafront Resources's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Seafront Resources'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 1.04% mean?
Seafront Resources (PHS:SPM) has a Return-on-Tangible-Asset of 1.04% 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 Seafront Resources and its competitors. This is 52% below median its historical median of 2.18. According to the industry distribution chart, Seafront Resources ranks #567 out of 1024 companies in the Oil & Gas industry, placing it in the top 55.4%.
Is Seafront Resources' Return-on-Tangible-Asset too high?
Seafront Resources' current Return-on-Tangible-Asset of 1.04% is 52% below median its 10-year median of 2.18. The Oil & Gas industry median Return-on-Tangible-Asset is 2.08. Seafront Resources' value of 1.04% is 50% below this industry median. Based on the distribution chart, Seafront Resources ranks #567 out of 1024 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Seafront Resources has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Seafront Resources' Return-on-Tangible-Asset compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Seafront Resources ranks #567 out of 1024 companies for Return-on-Tangible-Asset. This places Seafront Resources in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.08. Seafront Resources' value of 1.04% is 50% below this benchmark. While the company's 10-year median is 2.18 vs. the industry median of 2.08, Seafront Resources has consistently been below 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 an Oil & Gas company?
The median Return-on-Tangible-Asset among Oil & Gas companies is 2.08, based on 1,024 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. Seafront Resources's current Return-on-Tangible-Asset of 1.04% is 50% 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 Seafront Resources and its competitors. For the Oil & Gas industry, the median Return-on-Tangible-Asset is 2.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Seafront Resources's current Return-on-Tangible-Asset is 1.04%, which is 52% below median its own 10-year median of 2.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Seafront Resources stock overvalued right now?
Seafront Resources (PHS:SPM) has a current Return-on-Tangible-Asset of 1.04%. The current Return-on-Tangible-Asset is 1.04%, which is 52% below median its 10-year median of 2.18 and 50% below the Oil & Gas industry median of 2.08. Seafront Resources' overall GF Score™ is 34/100 with 1 warning sign 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 Seafront Resources (PHS:SPM), the current Return-on-Tangible-Asset is 1.04% 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.
Seafront Resources Corp engaging in the business of oil exploration and production into a holding company and to include oil exploration and production business as one of its secondary purposes.
34GF Score
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