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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. Ratio Specialty Trading Co's annualizedNet Income for the quarter that ended in Dec. 2025 was ﷼-2.91 Mil. Ratio Specialty Trading Co's average total tangible assets for the quarter that ended in Dec. 2025 was ﷼65.07 Mil. Therefore, Ratio Specialty Trading Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -4.48%.
The historical rank and industry rank for Ratio Specialty Trading Co's Return-on-Tangible-Asset or its related term are showing as below:
SAU:9630'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 8.59 Med: 16.84 Max: 25.09
Current: 8.6
During the past 2 years, Ratio Specialty Trading Co's highest Return-on-Tangible-Asset was 25.09%. The lowest was 8.59%. And the median was 16.84%.
SAU:9630's Return-on-Tangible-Asset is ranked better than 78.9% of 365
companies
in the Restaurants industry
Industry Median: 2.35
vs SAU:9630: 8.60
Ratio Specialty Trading Co (SAU:9630) 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.
Ratio Specialty Trading Co Return-on-Tangible-Asset Related Terms
Ratio Specialty Trading Co Return-on-Tangible-Asset Historical Data
* 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.
Ratio Specialty Trading Co Return-on-Tangible-Asset Chart
Ratio Specialty Trading Co Annual Data
Trend
Dec24
Dec25
Return-on-Tangible-Asset
25.09
8.59
Ratio Specialty Trading Co Semi-Annual Data
Jun24
Dec24
Jun25
Dec25
Return-on-Tangible-Asset
0.00
24.45
24.42
-4.48
SAU:9630 vs MCD, SBUX, CMG: Return-on-Tangible-Asset Comparison
For the Restaurants subindustry, Ratio Specialty Trading Co'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.
Ratio Specialty Trading Co Return-on-Tangible-Asset vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Ratio Specialty Trading Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Ratio Specialty Trading Co'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 two times the semi-annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of -4.48% mean?
Ratio Specialty Trading Co (SAU:9630) has a Return-on-Tangible-Asset of -4.48% 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 Ratio Specialty Trading Co and its competitors. Over the past decade, Ratio Specialty Trading Co's Return-on-Tangible-Asset has ranged from 8.59 to 25.09. According to the industry distribution chart, Ratio Specialty Trading Co ranks #77 out of 365 companies in the Restaurants industry, placing it in the top 21.1%.
Is Ratio Specialty Trading Co's Return-on-Tangible-Asset too high?
Ratio Specialty Trading Co's current Return-on-Tangible-Asset is -4.48%. Over the past 10 years, this metric has ranged from a low of 8.59 to a high of 25.09. Based on the distribution chart, Ratio Specialty Trading Co ranks #77 out of 365 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Ratio Specialty Trading Co has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Ratio Specialty Trading Co's Return-on-Tangible-Asset compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Ratio Specialty Trading Co ranks #77 out of 365 companies for Return-on-Tangible-Asset. This places Ratio Specialty Trading Co in the top 21% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.35. Historically, Ratio Specialty Trading Co's own Return-on-Tangible-Asset has ranged from 8.59 to 25.09 over the past decade. 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 Restaurants company?
The median Return-on-Tangible-Asset among Restaurants companies is 2.35, based on 365 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. 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 Ratio Specialty Trading Co and its competitors. For the Restaurants industry, the median Return-on-Tangible-Asset is 2.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ratio Specialty Trading Co's current Return-on-Tangible-Asset is -4.48%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ratio Specialty Trading Co stock overvalued right now?
Ratio Specialty Trading Co (SAU:9630) has a current Return-on-Tangible-Asset of -4.48%. The current Return-on-Tangible-Asset is -4.48%. Ratio Specialty Trading Co's overall GF Score™ is 18/100 with 2 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 Ratio Specialty Trading Co (SAU:9630), the current Return-on-Tangible-Asset is -4.48% 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.
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