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. Universe Pharmaceuticals's annualizedNet Income for the quarter that ended in Sep. 2025 was $-0.77 Mil. Universe Pharmaceuticals's average total tangible assets for the quarter that ended in Sep. 2025 was $74.70 Mil. Therefore, Universe Pharmaceuticals's annualized Return-on-Tangible-Asset for the quarter that ended in Sep. 2025 was -1.04%.
The historical rank and industry rank for Universe Pharmaceuticals's Return-on-Tangible-Asset or its related term are showing as below:
UPC'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -15.97 Med: 8.8 Max: 33.15
Current: -5.07
During the past 8 years, Universe Pharmaceuticals's highest Return-on-Tangible-Asset was 33.15%. The lowest was -15.97%. And the median was 8.80%.
UPC's Return-on-Tangible-Asset is ranked worse than 72.84% of 1005
companies
in the Drug Manufacturers industry
Industry Median: 3.16
vs UPC: -5.07
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.
Universe Pharmaceuticals Return-on-Tangible-Asset Related Terms
Universe Pharmaceuticals Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Universe Pharmaceuticals'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.
UPC vs CPMD, SHPH, NPHC: Return-on-Tangible-Asset Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Universe Pharmaceuticals'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.
Universe Pharmaceuticals Return-on-Tangible-Asset vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Universe Pharmaceuticals's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Universe Pharmaceuticals'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 (Sep. 2025) net income data.
What does a Return-on-Tangible-Asset of -1.04% mean?
Universe Pharmaceuticals (UPC) has a Return-on-Tangible-Asset of -1.04% as of Sep. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Universe Pharmaceuticals and its competitors. According to the industry distribution chart, Universe Pharmaceuticals ranks #732 out of 1005 companies in the Drug Manufacturers industry, placing it in the top 72.8%.
Is Universe Pharmaceuticals' Return-on-Tangible-Asset too high?
Universe Pharmaceuticals' current Return-on-Tangible-Asset is -1.04%. Based on the distribution chart, Universe Pharmaceuticals ranks #732 out of 1005 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Universe Pharmaceuticals has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universe Pharmaceuticals' Return-on-Tangible-Asset compare to CPMD and SHPH?
According to the Drug Manufacturers industry distribution chart, Universe Pharmaceuticals ranks #732 out of 1005 companies for Return-on-Tangible-Asset. This places Universe Pharmaceuticals in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.16. 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 Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.16, based on 1,005 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 Universe Pharmaceuticals and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universe Pharmaceuticals's current Return-on-Tangible-Asset is -1.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universe Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Universe Pharmaceuticals (UPC) is currently considered Modestly Overvalued. The stock's GF Value™ is $5.19, compared to a current price of $6.21 — trading 19.7% above its estimated fair value. The current Return-on-Tangible-Asset is -1.04%. Universe Pharmaceuticals' overall GF Score™ is 62/100 with 9 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 Universe Pharmaceuticals (UPC), the current Return-on-Tangible-Asset is -1.04% as of Sep. 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 Universe Pharmaceuticals (UPC) Overvalued in 2026?
Based on GuruFocus' analysis, Universe Pharmaceuticals stock appears to be overvalued.
The current stock price of $6.21 is trading 19.7% above its estimated GF Value™ of $5.19.
GuruFocus considers Universe Pharmaceuticals to be Modestly Overvalued.
Key valuation signals for UPC:
Return-on-Tangible-Asset: -1.04%
GF Value™: $5.19 vs. price of $6.21 (19.7% above fair value)
No single metric tells the full story. See the UPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universe Pharmaceuticals Inc is a pharmaceutical company specializing in the manufacturing, marketing, sales and distribution of traditional Chinese medicine derivatives products targeting the elderly with the goal of addressing their physical conditions in the ageing process and promoting their general well-being. The company also sells biomedical drugs, medical instruments, Traditional Chinese Medicine Pieces, and dietary supplements manufactured by third-party pharmaceutical companies. Its products are under two categories namely treatment and relief for common chronic health conditions in the elderly designed to achieve physical wellness and longevity (Chronic Condition Treatments), and cold and flu medications.
62GF Score
Get the complete analysis for UPC
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