Rational AGRTLLF 95 Return-on-Tangible-Asset is 19.75% as of Mar. 2026, which is 16% below its 10-year median of 23.60. GuruFocus rates RTLLF with a GF Score™ of 95/100 and a GF Value™ of $873.75 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 3,071 Industrial Products companies, Rational AG ranks better than 98.31% 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. Rational AG's annualizedNet Income for the quarter that ended in Mar. 2026 was $274 Mil. Rational AG's average total tangible assets for the quarter that ended in Mar. 2026 was $1,387 Mil. Therefore, Rational AG's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 19.75%.
The historical rank and industry rank for Rational AG's Return-on-Tangible-Asset or its related term are showing as below:
RTLLF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 11.82 Med: 23.6 Max: 27.16
Current: 22.93
During the past 13 years, Rational AG's highest Return-on-Tangible-Asset was 27.16%. The lowest was 11.82%. And the median was 23.60%.
RTLLF's Return-on-Tangible-Asset is ranked better than 98.31% of 3071
companies
in the Industrial Products industry
Industry Median: 3.24
vs RTLLF: 22.93
Rational AG (OTCPK:RTLLF) 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.
Rational AG Return-on-Tangible-Asset Related Terms
Rational AG Return-on-Tangible-Asset Historical Data
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The historical data trend for Rational AG'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.
RTLLF vs GEV, ETN, PH: Return-on-Tangible-Asset Comparison
For the Specialty Industrial Machinery subindustry, Rational AG'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.
Rational AG Return-on-Tangible-Asset vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Rational AG's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Rational AG'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 19.75% mean?
Rational AG (RTLLF) has a Return-on-Tangible-Asset of 19.75% 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 Rational AG and its competitors. This is 16% below median its historical median of 23.60. Over the past decade, Rational AG's Return-on-Tangible-Asset has ranged from 11.82 to 27.16. According to the industry distribution chart, Rational AG ranks #52 out of 3071 companies in the Industrial Products industry, placing it in the top 1.7%.
Is Rational AG's Return-on-Tangible-Asset too high?
Rational AG's current Return-on-Tangible-Asset of 19.75% is 16% below median its 10-year median of 23.60. Over the past 10 years, this metric has ranged from a low of 11.82 to a high of 27.16. The Industrial Products industry median Return-on-Tangible-Asset is 3.24. Rational AG's value of 19.75% is 509.6% above this industry median. Based on the distribution chart, Rational AG ranks #52 out of 3071 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Rational AG has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Rational AG's Return-on-Tangible-Asset compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Rational AG ranks #52 out of 3071 companies for Return-on-Tangible-Asset. This places Rational AG in the top 2% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.24. Rational AG's value of 19.75% is 509.6% above this benchmark. Historically, Rational AG's own Return-on-Tangible-Asset has ranged from 11.82 to 27.16 over the past decade. While the company's 10-year median is 23.60 vs. the industry median of 3.24, Rational AG 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 an Industrial Products company?
The median Return-on-Tangible-Asset among Industrial Products companies is 3.24, based on 3,071 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. Rational AG's current Return-on-Tangible-Asset of 19.75% is 509.6% 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 Rational AG and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Asset is 3.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Rational AG's current Return-on-Tangible-Asset is 19.75%, which is 16% below median its own 10-year median of 23.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rational AG stock overvalued right now?
Based on GuruFocus' analysis, Rational AG (RTLLF) is currently considered Modestly Undervalued. The stock's GF Value™ is $873.75, compared to a current price of $734.06 — trading 16% below its estimated fair value. The current Return-on-Tangible-Asset is 19.75%, which is 16% below median its 10-year median of 23.60 and 509.6% above the Industrial Products industry median of 3.24. Rational AG's overall GF Score™ is 95/100 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 Rational AG (RTLLF), the current Return-on-Tangible-Asset is 19.75% 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 Rational AG (RTLLF) Overvalued in 2026?
Based on GuruFocus' analysis, Rational AG stock appears to be undervalued.
The current stock price of $734.06 is trading 16% below its estimated GF Value™ of $873.75.
GuruFocus considers Rational AG to be Modestly Undervalued.
Key valuation signals for RTLLF:
Return-on-Tangible-Asset: 19.75% (16% below median its 10-year median of 23.60)
GF Value™: $873.75 vs. price of $734.06 (16% below fair value)
Industry Position: 509.6% above the Industrial Products median (#52 of 3071)
No single metric tells the full story. See the RTLLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rational specializes in manufacturing automated multifunctional ovens for professional kitchens that replace conventional cooking appliances such as a stove, grill, and oven. Rational has produced over 1 million combi-steamers since its first combi-steamer in 1976, which are used to prepare 160 million food dishes daily. Approximately 72% of group revenue is generated from the sale of cooking appliances, mostly the iCombi Pro that was launched in May 2020 and its predecessor product. Rational has a presence in over 120 countries. The majority of revenue is earned in Europe, followed by North America and Asia.
95GF Score
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