3R Games SpolkaAkcyjna (WAR:3RG) Return-on-Tangible-Asset: 68.71% (As of Mar. 2026)

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WAR:3RG 3R Games SpolkaAkcyjna WAR:3RG
41 GF Score
Price zł0.76
GF Value zł0.94
Valuation Modestly Undervalued
! 3 Warning Signs
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What is 3R Games SpolkaAkcyjna Return-on-Tangible-Asset?

3R Games SpolkaAkcyjna WAR:3RG +0.80% 41 Return-on-Tangible-Asset is 68.71% as of Mar. 2026. GuruFocus rates WAR:3RG with a GF Score™ of 41/100 and a GF Value™ of zł0.94 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,134 Retail - Cyclical companies, 3R Games SpolkaAkcyjna ranks better than 99.47% 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. 3R Games SpolkaAkcyjna's annualized Net Income for the quarter that ended in Mar. 2026 was zł3.84 Mil. 3R Games SpolkaAkcyjna's average total tangible assets for the quarter that ended in Mar. 2026 was zł5.59 Mil. Therefore, 3R Games SpolkaAkcyjna's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 68.71%.

The historical rank and industry rank for 3R Games SpolkaAkcyjna's Return-on-Tangible-Asset or its related term are showing as below:

WAR:3RG' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -284.04   Med: -16.68   Max: 86.71
Current: 86.71

During the past 13 years, 3R Games SpolkaAkcyjna's highest Return-on-Tangible-Asset was 86.71%. The lowest was -284.04%. And the median was -16.68%.

WAR:3RG's Return-on-Tangible-Asset is ranked better than
99.47% of 1134 companies
in the Retail - Cyclical industry
Industry Median: 2.92 vs WAR:3RG: 86.71

3R Games SpolkaAkcyjna  (WAR:3RG) 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.


3R Games SpolkaAkcyjna Return-on-Tangible-Asset Related Terms


3R Games SpolkaAkcyjna Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for 3R Games SpolkaAkcyjna'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.

3R Games SpolkaAkcyjna Return-on-Tangible-Asset Chart

3R Games SpolkaAkcyjna Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only -121.07 17.38 30.41 -22.55 65.65

3R Games SpolkaAkcyjna Quarterly Data
Mar21 Jun21 Sep21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 Premium Member Only Premium Member Only Premium Member Only -1.38 73.30 107.96 85.40 68.71

WAR:3RG vs AMZN, BABA, PDD: Return-on-Tangible-Asset Comparison

For the Internet Retail subindustry, 3R Games SpolkaAkcyjna'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.


3R Games SpolkaAkcyjna Return-on-Tangible-Asset vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, 3R Games SpolkaAkcyjna's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where 3R Games SpolkaAkcyjna's Return-on-Tangible-Asset falls into.


WAR:3RG
41GF Score
3R Games SpolkaAkcyjna WAR:3RG
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

3R Games SpolkaAkcyjna Return-on-Tangible-Asset Calculation

3R Games SpolkaAkcyjna'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 )
=3.014/( (2.804+6.378)/ 2 )
=3.014/4.591
=65.65 %

3R Games SpolkaAkcyjna's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=3.84/( (6.378+4.799)/ 2 )
=3.84/5.5885
=68.71 %

* 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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 68.71% mean?
3R Games SpolkaAkcyjna (WAR:3RG) has a Return-on-Tangible-Asset of 68.71% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on 3R Games SpolkaAkcyjna and its competitors. According to the industry distribution chart, 3R Games SpolkaAkcyjna ranks #6 out of 1134 companies in the Retail - Cyclical industry, placing it in the top 0.5%.
Is 3R Games SpolkaAkcyjna's Return-on-Tangible-Asset too high?
3R Games SpolkaAkcyjna's current Return-on-Tangible-Asset is 68.71%. The Retail - Cyclical industry median Return-on-Tangible-Asset is 2.92. 3R Games SpolkaAkcyjna's value of 68.71% is 2253.1% above this industry median. Based on the distribution chart, 3R Games SpolkaAkcyjna ranks #6 out of 1134 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, 3R Games SpolkaAkcyjna has a GF Score™ of 41/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 3R Games SpolkaAkcyjna's Return-on-Tangible-Asset compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, 3R Games SpolkaAkcyjna ranks #6 out of 1134 companies for Return-on-Tangible-Asset. This places 3R Games SpolkaAkcyjna in the top 1% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.92. 3R Games SpolkaAkcyjna's value of 68.71% is 2253.1% above this benchmark. 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 Retail - Cyclical company?
The median Return-on-Tangible-Asset among Retail - Cyclical companies is 2.92, based on 1,134 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. 3R Games SpolkaAkcyjna's current Return-on-Tangible-Asset of 68.71% is 2253.1% 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 3R Games SpolkaAkcyjna and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Asset is 2.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3R Games SpolkaAkcyjna's current Return-on-Tangible-Asset is 68.71%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3R Games SpolkaAkcyjna stock overvalued right now?
Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna (WAR:3RG) is currently considered Modestly Undervalued. The stock's GF Value™ is zł0.94, compared to a current price of zł0.76 — trading 19.6% below its estimated fair value. The current Return-on-Tangible-Asset is 68.71% and 2253.1% above the Retail - Cyclical industry median of 2.92. 3R Games SpolkaAkcyjna's overall GF Score™ is 41/100 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 3R Games SpolkaAkcyjna (WAR:3RG), the current Return-on-Tangible-Asset is 68.71% as of Mar. 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 3R Games SpolkaAkcyjna (WAR:3RG) Overvalued in 2026?

Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna stock appears to be undervalued. The current stock price of zł0.76 is trading 19.6% below its estimated GF Value™ of zł0.94. GuruFocus considers 3R Games SpolkaAkcyjna to be Modestly Undervalued.

Key valuation signals for WAR:3RG:

  • Return-on-Tangible-Asset: 68.71%
  • GF Value™: zł0.94 vs. price of zł0.76 (19.6% below fair value)
  • GF Score™: 41/100 with 3 warning signs
  • Industry Position: 2253.1% above the Retail - Cyclical median (#6 of 1134)

No single metric tells the full story. See the WAR:3RG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3R Games SpolkaAkcyjna Business Description

Address Inflancka 4B, Gdynia, POL, 00-189
3R Games SpolkaAkcyjna formerly HubStyle SA is an e-commerce development company. The company creates web-based tools for Internet users and entrepreneurs as well as develops and operates its own sites. It also operates a price comparison website.
41GF Score

Get the complete analysis for WAR:3RG

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

zł0.76
Price
zł0.94
GF Value