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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.
Value LineVALU -0.09%72 Return-on-Tangible-Asset is 9.45% as of Apr. 2026, which is 36% below its 10-year median of 14.68. GuruFocus rates VALU with a GF Score™ of 72/100 and a GF Value™ of $36.23 (Fairly Valued). The stock has 3 warning signs investors should review. Among 818 Capital Markets companies, Value Line ranks better than 89% 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. Value Line's annualizedNet Income for the quarter that ended in Apr. 2026 was $14.31 Mil. Value Line's average total tangible assets for the quarter that ended in Apr. 2026 was $151.43 Mil. Therefore, Value Line's annualized Return-on-Tangible-Asset for the quarter that ended in Apr. 2026 was 9.45%.
The historical rank and industry rank for Value Line's Return-on-Tangible-Asset or its related term are showing as below:
VALU'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 12.4 Med: 14.68 Max: 20.19
Current: 14.55
During the past 13 years, Value Line's highest Return-on-Tangible-Asset was 20.19%. The lowest was 12.40%. And the median was 14.68%.
VALU's Return-on-Tangible-Asset is ranked better than 89% of 818
companies
in the Capital Markets industry
Industry Median: 1.55
vs VALU: 14.55
Value Line (NAS:VALU) 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.
Value Line Return-on-Tangible-Asset Related Terms
Value Line Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Value Line'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.
VALU vs DTCX, OTCM, MKTW: Return-on-Tangible-Asset Comparison
For the Financial Data & Stock Exchanges subindustry, Value Line'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.
Value Line Return-on-Tangible-Asset vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, Value Line's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Value Line'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 four times the quarterly (Apr. 2026) net income data.
What does a Return-on-Tangible-Asset of 9.45% mean?
Value Line (VALU) has a Return-on-Tangible-Asset of 9.45% as of Apr. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Value Line and its competitors. This is 36% below median its historical median of 14.68. Over the past decade, Value Line's Return-on-Tangible-Asset has ranged from 12.40 to 20.19. According to the industry distribution chart, Value Line ranks #90 out of 818 companies in the Capital Markets industry, placing it in the top 11%.
Is Value Line's Return-on-Tangible-Asset too high?
Value Line's current Return-on-Tangible-Asset of 9.45% is 36% below median its 10-year median of 14.68. Over the past 10 years, this metric has ranged from a low of 12.40 to a high of 20.19. The Capital Markets industry median Return-on-Tangible-Asset is 1.55. Value Line's value of 9.45% is 509.7% above this industry median. Based on the distribution chart, Value Line ranks #90 out of 818 companies in the Capital Markets industry, which is in the top quartile — a strong position relative to peers. Overall, Value Line has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Value Line's Return-on-Tangible-Asset compare to DTCX and OTCM?
According to the Capital Markets industry distribution chart, Value Line ranks #90 out of 818 companies for Return-on-Tangible-Asset. This places Value Line in the top 11% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 1.55. Value Line's value of 9.45% is 509.7% above this benchmark. Historically, Value Line's own Return-on-Tangible-Asset has ranged from 12.40 to 20.19 over the past decade. While the company's 10-year median is 14.68 vs. the industry median of 1.55, Value Line 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 Capital Markets company?
The median Return-on-Tangible-Asset among Capital Markets companies is 1.55, based on 818 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. Value Line's current Return-on-Tangible-Asset of 9.45% is 509.7% 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 Value Line and its competitors. For the Capital Markets industry, the median Return-on-Tangible-Asset is 1.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Line's current Return-on-Tangible-Asset is 9.45%, which is 36% below median its own 10-year median of 14.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Line stock overvalued right now?
Based on GuruFocus' analysis, Value Line (VALU) is currently considered Fairly Valued. The stock's GF Value™ is $36.23, compared to a current price of $35.24 — trading 2.7% below its estimated fair value. The current Return-on-Tangible-Asset is 9.45%, which is 36% below median its 10-year median of 14.68 and 509.7% above the Capital Markets industry median of 1.55. Value Line's overall GF Score™ is 72/100 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 Value Line (VALU), the current Return-on-Tangible-Asset is 9.45% as of Apr. 2026. 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 Value Line (VALU) Overvalued in 2026?
Based on GuruFocus' analysis, Value Line stock appears to be undervalued.
The current stock price of $35.24 is trading 2.7% below its estimated GF Value™ of $36.23.
GuruFocus considers Value Line to be Fairly Valued.
Key valuation signals for VALU:
Return-on-Tangible-Asset: 9.45% (36% below median its 10-year median of 14.68)
GF Value™: $36.23 vs. price of $35.24 (2.7% below fair value)
Industry Position: 509.7% above the Capital Markets median (#90 of 818)
No single metric tells the full story. See the VALU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Value Line Inc is a U.S based company. It produces investment periodicals based on underlying research and making available copyright data, including ranking system and other information, to third parties under written agreements for use in third-party managed and marketed investment products and for other purposes. The company markets under brands including Value Line, the Value Line logo, The Value Line Investment Survey, Smart Research, Smarter Investing and a trusted name in Investment Research. Its only operating segment being Publishing.
72GF Score
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