Sim Leisure Group (SGX:URR) Return-on-Tangible-Asset: 23.32% (As of Dec. 2025) — 153% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SGX:URR Sim Leisure Group Ltd SGX:URR
56 GF Score
Price S$0.45
GF Value S$0.70
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Sim Leisure Group Return-on-Tangible-Asset?

Sim Leisure Group SGX:URR 56 Return-on-Tangible-Asset is 23.32% as of Dec. 2025, which is 153% above its 10-year median of 9.23. GuruFocus rates SGX:URR with a GF Score™ of 56/100 and a GF Value™ of S$0.70 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 857 Travel & Leisure companies, Sim Leisure Group ranks better than 90.32% 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. Sim Leisure Group's annualized Net Income for the quarter that ended in Dec. 2025 was S$21.87 Mil. Sim Leisure Group's average total tangible assets for the quarter that ended in Dec. 2025 was S$93.79 Mil. Therefore, Sim Leisure Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 23.32%.

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

SGX:URR' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -9.06   Med: 9.23   Max: 14.89
Current: 14.06

During the past 9 years, Sim Leisure Group's highest Return-on-Tangible-Asset was 14.89%. The lowest was -9.06%. And the median was 9.23%.

SGX:URR's Return-on-Tangible-Asset is ranked better than
90.32% of 857 companies
in the Travel & Leisure industry
Industry Median: 2.86 vs SGX:URR: 14.06

Sim Leisure Group  (SGX:URR) 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.


Sim Leisure Group Return-on-Tangible-Asset Related Terms


Sim Leisure Group Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Sim Leisure Group'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.

Sim Leisure Group Return-on-Tangible-Asset Chart

Sim Leisure Group Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only -9.06 14.89 11.19 9.23 13.68

Sim Leisure Group Semi-Annual Data
Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 12.79 8.92 8.95 4.44 23.32

SGX:URR vs AS, HAS, LTH: Return-on-Tangible-Asset Comparison

For the Leisure subindustry, Sim Leisure Group'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.


Sim Leisure Group Return-on-Tangible-Asset vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Sim Leisure Group's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Sim Leisure Group's Return-on-Tangible-Asset falls into.


SGX:URR
56GF Score
Sim Leisure Group Ltd SGX:URR
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sim Leisure Group Return-on-Tangible-Asset Calculation

Sim Leisure Group'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 )
=12.886/( (86.542+101.854)/ 2 )
=12.886/94.198
=13.68 %

Sim Leisure Group'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 )
=21.872/( (85.716+101.854)/ 2 )
=21.872/93.785
=23.32 %

* 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 23.32% mean?
Sim Leisure Group (SGX:URR) has a Return-on-Tangible-Asset of 23.32% 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 Sim Leisure Group and its competitors. This is 153% above median its historical median of 9.23. According to the industry distribution chart, Sim Leisure Group ranks #83 out of 857 companies in the Travel & Leisure industry, placing it in the top 9.7%.
Is Sim Leisure Group's Return-on-Tangible-Asset too high?
Sim Leisure Group's current Return-on-Tangible-Asset of 23.32% is 153% above median its 10-year median of 9.23. The Travel & Leisure industry median Return-on-Tangible-Asset is 2.86. Sim Leisure Group's value of 23.32% is 715.4% above this industry median. Based on the distribution chart, Sim Leisure Group ranks #83 out of 857 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Sim Leisure Group has a GF Score™ of 56/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sim Leisure Group's Return-on-Tangible-Asset compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Sim Leisure Group ranks #83 out of 857 companies for Return-on-Tangible-Asset. This places Sim Leisure Group in the top 10% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.86. Sim Leisure Group's value of 23.32% is 715.4% above this benchmark. While the company's 10-year median is 9.23 vs. the industry median of 2.86, Sim Leisure Group 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 Travel & Leisure company?
The median Return-on-Tangible-Asset among Travel & Leisure companies is 2.86, based on 857 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. Sim Leisure Group's current Return-on-Tangible-Asset of 23.32% is 715.4% 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 Sim Leisure Group and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Asset is 2.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sim Leisure Group's current Return-on-Tangible-Asset is 23.32%, which is 153% above median its own 10-year median of 9.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sim Leisure Group stock overvalued right now?
Based on GuruFocus' analysis, Sim Leisure Group (SGX:URR) is currently considered Significantly Undervalued. The stock's GF Value™ is S$0.70, compared to a current price of S$0.45 — trading 35.7% below its estimated fair value. The current Return-on-Tangible-Asset is 23.32%, which is 153% above median its 10-year median of 9.23 and 715.4% above the Travel & Leisure industry median of 2.86. Sim Leisure Group's overall GF Score™ is 56/100 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 Sim Leisure Group (SGX:URR), the current Return-on-Tangible-Asset is 23.32% 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 Sim Leisure Group (SGX:URR) Overvalued in 2026?

Based on GuruFocus' analysis, Sim Leisure Group stock appears to be undervalued. The current stock price of S$0.45 is trading 35.7% below its estimated GF Value™ of S$0.70. GuruFocus considers Sim Leisure Group to be Significantly Undervalued.

Key valuation signals for SGX:URR:

  • Return-on-Tangible-Asset: 23.32% (153% above median its 10-year median of 9.23)
  • GF Value™: S$0.70 vs. price of S$0.45 (35.7% below fair value)
  • GF Score™: 56/100 with 2 warning signs
  • Industry Position: 715.4% above the Travel & Leisure median (#83 of 857)

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


Sim Leisure Group Business Description

Address 18, Jalan PJU 7/5, Level 4, Curve NX, Mutiara Damansara, Petaling Jaya, SGR, MYS, 47810
Sim Leisure Group Ltd and its subsidiaries are involved in the operations of theme parks and events. It operates various theme parks, offering diverse experiences under the ESCAPE and KidZania brands. The Group's operating business segments are: Theme Park Operations and Themed Attractions Construction. Maximum revenue is generated from the Theme Park Operations segment, which generates revenue from ticketing, food and beverages, merchandising sales, and other services rendered from operating theme parks in Malaysia. Geographically, the Group generates maximum revenue from Malaysia, and the rest from Saudi Arabia, Singapore, and the United Arab Emirates.
56GF Score

Get the complete analysis for SGX:URR

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

S$0.45
Price
S$0.70
GF Value