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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. BBI Development's annualizedNet Income for the quarter that ended in Mar. 2026 was zł5.04 Mil. BBI Development's average total tangible assets for the quarter that ended in Mar. 2026 was zł241.66 Mil. Therefore, BBI Development's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 2.08%.
The historical rank and industry rank for BBI Development's Return-on-Tangible-Asset or its related term are showing as below:
WAR:BBD'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -16.97 Med: -3.4 Max: 23.33
Current: -3.39
During the past 13 years, BBI Development's highest Return-on-Tangible-Asset was 23.33%. The lowest was -16.97%. And the median was -3.40%.
WAR:BBD's Return-on-Tangible-Asset is ranked worse than 83.17% of 1800
companies
in the Real Estate industry
Industry Median: 1.75
vs WAR:BBD: -3.39
BBI Development (WAR:BBD) 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.
BBI Development Return-on-Tangible-Asset Related Terms
BBI Development Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for BBI Development'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.
BBI Development Return-on-Tangible-Asset Competitor Comparison
For the Real Estate - Development subindustry, BBI Development'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.
BBI Development Return-on-Tangible-Asset vs Real Estate Industry
For the Real Estate industry and Real Estate sector, BBI Development's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where BBI Development'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 (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 2.08% mean?
BBI Development (WAR:BBD) has a Return-on-Tangible-Asset of 2.08% 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 BBI Development and its competitors. According to the industry distribution chart, BBI Development ranks #1497 out of 1800 companies in the Real Estate industry, placing it in the top 83.2%.
Is BBI Development's Return-on-Tangible-Asset too high?
BBI Development's current Return-on-Tangible-Asset is 2.08%. The Real Estate industry median Return-on-Tangible-Asset is 1.75. BBI Development's value of 2.08% is 18.9% above this industry median. Based on the distribution chart, BBI Development ranks #1497 out of 1800 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, BBI Development has a GF Score™ of 55/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does BBI Development's Return-on-Tangible-Asset compare to competitors?
According to the Real Estate industry distribution chart, BBI Development ranks #1497 out of 1800 companies for Return-on-Tangible-Asset. This places BBI Development in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.75. BBI Development's value of 2.08% is 18.9% 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 Real Estate company?
The median Return-on-Tangible-Asset among Real Estate companies is 1.75, based on 1,800 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. BBI Development's current Return-on-Tangible-Asset of 2.08% is 18.9% 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 BBI Development and its competitors. For the Real Estate industry, the median Return-on-Tangible-Asset is 1.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BBI Development's current Return-on-Tangible-Asset is 2.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BBI Development stock overvalued right now?
Based on GuruFocus' analysis, BBI Development (WAR:BBD) is currently considered Fairly Valued. The stock's GF Value™ is zł5.82, compared to a current price of zł5.34 — trading 8.2% below its estimated fair value. The current Return-on-Tangible-Asset is 2.08% and 18.9% above the Real Estate industry median of 1.75. BBI Development's overall GF Score™ is 55/100 with 7 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 BBI Development (WAR:BBD), the current Return-on-Tangible-Asset is 2.08% 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 BBI Development (WAR:BBD) Overvalued in 2026?
Based on GuruFocus' analysis, BBI Development stock appears to be undervalued.
The current stock price of zł5.34 is trading 8.2% below its estimated GF Value™ of zł5.82.
GuruFocus considers BBI Development to be Fairly Valued.
Key valuation signals for WAR:BBD:
Return-on-Tangible-Asset: 2.08%
GF Value™: zł5.82 vs. price of zł5.34 (8.2% below fair value)
Industry Position: 18.9% above the Real Estate median (#1497 of 1800)
No single metric tells the full story. See the WAR:BBD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BBI Development SA is a Poland based company engaged in investing in the development projects, including financing and managing of real estate projects. Its projects include Zlota 44, Centrum Praskie Koneser and Roma Tower among others.
55GF Score
Get the complete analysis for WAR:BBD
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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