Automatyka Pomiary Sterowanie (WAR:APS) Return-on-Tangible-Asset: -12.36% (As of Mar. 2026)

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.

WAR:APS Automatyka Pomiary Sterowanie SA WAR:APS
65 GF Score
Price zł6.50
GF Value zł4.18
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Automatyka Pomiary Sterowanie Return-on-Tangible-Asset?

Automatyka Pomiary Sterowanie WAR:APS +4.84% 65 Return-on-Tangible-Asset is -12.36% as of Mar. 2026. GuruFocus rates WAR:APS with a GF Score™ of 65/100 and a GF Value™ of zł4.18 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 3,079 Industrial Products companies, Automatyka Pomiary Sterowanie ranks better than 90.26% 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. Automatyka Pomiary Sterowanie's annualized Net Income for the quarter that ended in Mar. 2026 was zł-3.34 Mil. Automatyka Pomiary Sterowanie's average total tangible assets for the quarter that ended in Mar. 2026 was zł27.02 Mil. Therefore, Automatyka Pomiary Sterowanie's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -12.36%.

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

WAR:APS' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.14   Med: 8.45   Max: 28.19
Current: 12.25

During the past 13 years, Automatyka Pomiary Sterowanie's highest Return-on-Tangible-Asset was 28.19%. The lowest was 0.14%. And the median was 8.45%.

WAR:APS's Return-on-Tangible-Asset is ranked better than
90.26% of 3079 companies
in the Industrial Products industry
Industry Median: 3.28 vs WAR:APS: 12.25

Automatyka Pomiary Sterowanie  (WAR:APS) 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.


Automatyka Pomiary Sterowanie Return-on-Tangible-Asset Related Terms


Automatyka Pomiary Sterowanie Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Automatyka Pomiary Sterowanie'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.

Automatyka Pomiary Sterowanie Return-on-Tangible-Asset Chart

Automatyka Pomiary Sterowanie Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.37 9.53 13.79 28.19 12.26

Automatyka Pomiary Sterowanie Quarterly Data
Jun21 Sep21 Dec21 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 -5.32 84.44 -7.12 -23.09 -12.36

WAR:APS vs GEV, ETN, PH: Return-on-Tangible-Asset Comparison

For the Specialty Industrial Machinery subindustry, Automatyka Pomiary Sterowanie'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.


Automatyka Pomiary Sterowanie Return-on-Tangible-Asset vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Automatyka Pomiary Sterowanie's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Automatyka Pomiary Sterowanie's Return-on-Tangible-Asset falls into.


WAR:APS
65GF Score
Automatyka Pomiary Sterowanie SA WAR:APS
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Automatyka Pomiary Sterowanie Return-on-Tangible-Asset Calculation

Automatyka Pomiary Sterowanie'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 )
=3.556/( (30.621+27.38)/ 2 )
=3.556/29.0005
=12.26 %

Automatyka Pomiary Sterowanie'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 )
=-3.34/( (27.38+26.663)/ 2 )
=-3.34/27.0215
=-12.36 %

* 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 -12.36% mean?
Automatyka Pomiary Sterowanie (WAR:APS) has a Return-on-Tangible-Asset of -12.36% 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 Automatyka Pomiary Sterowanie and its competitors. Over the past decade, Automatyka Pomiary Sterowanie's Return-on-Tangible-Asset has ranged from 0.14 to 28.19. According to the industry distribution chart, Automatyka Pomiary Sterowanie ranks #300 out of 3079 companies in the Industrial Products industry, placing it in the top 9.7%.
Is Automatyka Pomiary Sterowanie's Return-on-Tangible-Asset too high?
Automatyka Pomiary Sterowanie's current Return-on-Tangible-Asset is -12.36%. Over the past 10 years, this metric has ranged from a low of 0.14 to a high of 28.19. Based on the distribution chart, Automatyka Pomiary Sterowanie ranks #300 out of 3079 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Automatyka Pomiary Sterowanie has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Automatyka Pomiary Sterowanie's Return-on-Tangible-Asset compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Automatyka Pomiary Sterowanie ranks #300 out of 3079 companies for Return-on-Tangible-Asset. This places Automatyka Pomiary Sterowanie in the top 10% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.28. Historically, Automatyka Pomiary Sterowanie's own Return-on-Tangible-Asset has ranged from 0.14 to 28.19 over the past decade. 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 an Industrial Products company?
The median Return-on-Tangible-Asset among Industrial Products companies is 3.28, based on 3,079 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 Automatyka Pomiary Sterowanie and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Asset is 3.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Automatyka Pomiary Sterowanie's current Return-on-Tangible-Asset is -12.36%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Automatyka Pomiary Sterowanie stock overvalued right now?
Based on GuruFocus' analysis, Automatyka Pomiary Sterowanie (WAR:APS) is currently considered Significantly Overvalued. The stock's GF Value™ is zł4.18, compared to a current price of zł6.50 — trading 55.5% above its estimated fair value. The current Return-on-Tangible-Asset is -12.36%. Automatyka Pomiary Sterowanie's overall GF Score™ is 65/100 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 Automatyka Pomiary Sterowanie (WAR:APS), the current Return-on-Tangible-Asset is -12.36% 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 Automatyka Pomiary Sterowanie (WAR:APS) Overvalued in 2026?

Based on GuruFocus' analysis, Automatyka Pomiary Sterowanie stock appears to be overvalued. The current stock price of zł6.50 is trading 55.5% above its estimated GF Value™ of zł4.18. GuruFocus considers Automatyka Pomiary Sterowanie to be Significantly Overvalued.

Key valuation signals for WAR:APS:

  • Return-on-Tangible-Asset: -12.36%
  • GF Value™: zł4.18 vs. price of zł6.50 (55.5% above fair value)
  • GF Score™: 65/100 with 2 warning signs

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


Automatyka Pomiary Sterowanie Business Description

Address A.Mickiewicza 95F, Bialystok, POL, 15-257
Automatyka Pomiary Sterowanie SA is specialized in the provision of industrial automation and power engineering solutions. The company produces and distributes switchgears and control cabinets for industry and construction. It provides design tools, programming and technological solutions.
65GF Score

Get the complete analysis for WAR:APS

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

zł6.50
Price
zł4.18
GF Value