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ScalesSCLZF 99 Return-on-Tangible-Asset is 13.90% as of Dec. 2025, which is 81% above its 10-year median of 7.70. GuruFocus rates SCLZF with a GF Score™ of 99/100 and a GF Value™ of $2.56. The stock has 3 warning signs investors should review. Among 1,997 Consumer Packaged Goods companies, Scales ranks better than 90.59% 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. Scales's annualizedNet Income for the quarter that ended in Dec. 2025 was $60.6 Mil. Scales's average total tangible assets for the quarter that ended in Dec. 2025 was $436.1 Mil. Therefore, Scales's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 13.90%.
The historical rank and industry rank for Scales's Return-on-Tangible-Asset or its related term are showing as below:
SCLZF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.97 Med: 7.7 Max: 26.2
Current: 14.83
During the past 12 years, Scales's highest Return-on-Tangible-Asset was 26.20%. The lowest was 0.97%. And the median was 7.70%.
SCLZF's Return-on-Tangible-Asset is ranked better than 90.59% of 1997
companies
in the Consumer Packaged Goods industry
Industry Median: 3.39
vs SCLZF: 14.83
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.
Scales Return-on-Tangible-Asset Related Terms
Scales Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Scales'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.
SCLZF vs KHC, GIS, HRL: Return-on-Tangible-Asset Comparison
For the Packaged Foods subindustry, Scales'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.
Scales Return-on-Tangible-Asset vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Scales's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Scales'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 13.90% mean?
Scales (SCLZF) has a Return-on-Tangible-Asset of 13.90% 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 Scales and its competitors. This is 81% above median its historical median of 7.70. Over the past decade, Scales' Return-on-Tangible-Asset has ranged from 0.97 to 26.20. According to the industry distribution chart, Scales ranks #188 out of 1997 companies in the Consumer Packaged Goods industry, placing it in the top 9.4%.
Is Scales' Return-on-Tangible-Asset too high?
Scales' current Return-on-Tangible-Asset of 13.90% is 81% above median its 10-year median of 7.70. Over the past 10 years, this metric has ranged from a low of 0.97 to a high of 26.20. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.39. Scales' value of 13.90% is 310% above this industry median. Based on the distribution chart, Scales ranks #188 out of 1997 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Scales has a GF Score™ of 99/100, reflecting its overall financial health beyond just this single metric.
How does Scales' Return-on-Tangible-Asset compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Scales ranks #188 out of 1997 companies for Return-on-Tangible-Asset. This places Scales in the top 9% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.39. Scales' value of 13.90% is 310% above this benchmark. Historically, Scales' own Return-on-Tangible-Asset has ranged from 0.97 to 26.20 over the past decade. While the company's 10-year median is 7.70 vs. the industry median of 3.39, Scales 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.39, based on 1,997 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. Scales's current Return-on-Tangible-Asset of 13.90% is 310% 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 Scales and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Scales's current Return-on-Tangible-Asset is 13.90%, which is 81% above median its own 10-year median of 7.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scales stock overvalued right now?
Scales (SCLZF) has a current Return-on-Tangible-Asset of 13.90%. The stock's GF Value™ is $2.56, compared to a current price of $2.50 — trading 2.3% below its estimated fair value. The current Return-on-Tangible-Asset is 13.90%, which is 81% above median its 10-year median of 7.70 and 310% above the Consumer Packaged Goods industry median of 3.39. Scales' overall GF Score™ is 99/100 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 Scales (SCLZF), the current Return-on-Tangible-Asset is 13.90% 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 Scales (SCLZF) Overvalued in 2026?
Based on GuruFocus' analysis, Scales stock appears to be undervalued.
The current stock price of $2.50 is trading 2.3% below its estimated GF Value™ of $2.56.
Key valuation signals for SCLZF:
Return-on-Tangible-Asset: 13.90% (81% above median its 10-year median of 7.70)
GF Value™: $2.56 vs. price of $2.50 (2.3% below fair value)
Industry Position: 310% above the Consumer Packaged Goods median (#188 of 1997)
No single metric tells the full story. See the SCLZF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Scales Corp Ltd is a company engaged in agribusiness activities. It is principally engaged in the manufacture and trade of food ingredients, growing apples, operating processing facilities, exporting products, providing logistics services and providing insurance services to companies within the Group. The company's operating segments are Global Proteins, Horticulture, Logistics, and Others. The majority of the revenue for the company is generated from the Global Proteins segment, which is engaged in the processing and marketing of proteins such as pet food ingredients, edible meat, and offal products. Geographically, the company generates the maximum revenue from Asia and the rest from New Zealand, North America, Europe, and other regions.
99GF Score
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