Lms Compliance (SGX:LMS) Return-on-Tangible-Asset: 18.46% (As of Dec. 2025) — 17% Above Median

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SGX:LMS Lms Compliance Ltd SGX:LMS
64 GF Score
Price S$0.44
GF Value S$0.46
Valuation Fairly Valued
! 4 Warning Signs
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What is Lms Compliance Return-on-Tangible-Asset?

Lms Compliance SGX:LMS +1.15% 64 Return-on-Tangible-Asset is 18.46% as of Dec. 2025, which is 17% above its 10-year median of 15.82. GuruFocus rates SGX:LMS with a GF Score™ of 64/100 and a GF Value™ of S$0.46 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,094 Business Services companies, Lms Compliance ranks better than 88.67% 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. Lms Compliance's annualized Net Income for the quarter that ended in Dec. 2025 was S$2.34 Mil. Lms Compliance's average total tangible assets for the quarter that ended in Dec. 2025 was S$12.67 Mil. Therefore, Lms Compliance's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 18.46%.

The historical rank and industry rank for Lms Compliance's Return-on-Tangible-Asset or its related term are showing as below:

SGX:LMS' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 2.68   Med: 15.82   Max: 23.34
Current: 16.25

During the past 7 years, Lms Compliance's highest Return-on-Tangible-Asset was 23.34%. The lowest was 2.68%. And the median was 15.82%.

SGX:LMS's Return-on-Tangible-Asset is ranked better than
88.67% of 1094 companies
in the Business Services industry
Industry Median: 4.07 vs SGX:LMS: 16.25

Lms Compliance  (SGX:LMS) 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 company’s 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 company’s 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.


Lms Compliance Return-on-Tangible-Asset Related Terms


Lms Compliance Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Lms Compliance'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.

Lms Compliance Return-on-Tangible-Asset Chart

Lms Compliance Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial 22.29 2.68 15.45 14.13 15.82

Lms Compliance Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 15.78 14.99 13.52 14.60 18.46

SGX:LMS vs CTAS, CPRT, GPN: Return-on-Tangible-Asset Comparison

For the Specialty Business Services subindustry, Lms Compliance'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.


Lms Compliance Return-on-Tangible-Asset vs Business Services Industry

For the Business Services industry and Industrials sector, Lms Compliance's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Lms Compliance's Return-on-Tangible-Asset falls into.


SGX:LMS
64GF Score
Lms Compliance Ltd SGX:LMS
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lms Compliance Return-on-Tangible-Asset Calculation

Lms Compliance's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=2.045/( (11.728+14.122)/ 2 )
=2.045/12.925
=15.82 %

Lms Compliance's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=2.34/( (11.227+14.122)/ 2 )
=2.34/12.6745
=18.46 %

* 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 18.46% mean?
Lms Compliance (SGX:LMS) has a Return-on-Tangible-Asset of 18.46% 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 Lms Compliance and its competitors. This is 17% above median its historical median of 15.82. Over the past decade, Lms Compliance's Return-on-Tangible-Asset has ranged from 2.68 to 23.34. According to the industry distribution chart, Lms Compliance ranks #124 out of 1094 companies in the Business Services industry, placing it in the top 11.3%.
Is Lms Compliance's Return-on-Tangible-Asset too high?
Lms Compliance's current Return-on-Tangible-Asset of 18.46% is 17% above median its 10-year median of 15.82. Over the past 10 years, this metric has ranged from a low of 2.68 to a high of 23.34. The Business Services industry median Return-on-Tangible-Asset is 4.07. Lms Compliance's value of 18.46% is 353.6% above this industry median. Based on the distribution chart, Lms Compliance ranks #124 out of 1094 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, Lms Compliance has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lms Compliance's Return-on-Tangible-Asset compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Lms Compliance ranks #124 out of 1094 companies for Return-on-Tangible-Asset. This places Lms Compliance in the top 11% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 4.07. Lms Compliance's value of 18.46% is 353.6% above this benchmark. Historically, Lms Compliance's own Return-on-Tangible-Asset has ranged from 2.68 to 23.34 over the past decade. While the company's 10-year median is 15.82 vs. the industry median of 4.07, Lms Compliance 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 Business Services company?
The median Return-on-Tangible-Asset among Business Services companies is 4.07, based on 1,094 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. Lms Compliance's current Return-on-Tangible-Asset of 18.46% is 353.6% 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 Lms Compliance and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 4.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lms Compliance's current Return-on-Tangible-Asset is 18.46%, which is 17% above median its own 10-year median of 15.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lms Compliance stock overvalued right now?
Based on GuruFocus' analysis, Lms Compliance (SGX:LMS) is currently considered Fairly Valued. The stock's GF Value™ is S$0.46, compared to a current price of S$0.44 — trading 4.3% below its estimated fair value. The current Return-on-Tangible-Asset is 18.46%, which is 17% above median its 10-year median of 15.82 and 353.6% above the Business Services industry median of 4.07. Lms Compliance's overall GF Score™ is 64/100 with 4 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 Lms Compliance (SGX:LMS), the current Return-on-Tangible-Asset is 18.46% 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 Lms Compliance (SGX:LMS) Overvalued in 2026?

Based on GuruFocus' analysis, Lms Compliance stock appears to be undervalued. The current stock price of S$0.44 is trading 4.3% below its estimated GF Value™ of S$0.46. GuruFocus considers Lms Compliance to be Fairly Valued.

Key valuation signals for SGX:LMS:

  • Return-on-Tangible-Asset: 18.46% (17% above median its 10-year median of 15.82)
  • GF Value™: S$0.46 vs. price of S$0.44 (4.3% below fair value)
  • GF Score™: 64/100 with 4 warning signs
  • Industry Position: 353.6% above the Business Services median (#124 of 1094)

No single metric tells the full story. See the SGX:LMS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lms Compliance Business Description

Address 16, Lengkok Kikik 1, Taman Inderawasih, Perai, PNG, MYS, 13600
LMS Compliance Ltd is engaged in investment holding and the development of software and applications related to conformity assessment technology. The Group operates through two segments, with testing and assessment generating the majority of revenue by providing product safety testing and compliance assessment services. Its certification and consultancy services segment provides ISO application, certification, conformity assessment, education, training, and management consultancy. Its products include Aikinz (LIMS), Aizenz (Carbon Accounting System), Aisinz (Global Real-time Surveillance Scheme), and Aihorz solutions such as Slope Monitoring Prevention (SMP), Flood Monitoring Prevention (FMP), and LoRa GPS Emission Tracking (LGET).
64GF Score

Get the complete analysis for SGX:LMS

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

S$0.44
Price
S$0.46
GF Value