Union Nacional De Empresas (XPTY:UNEM) Return-on-Tangible-Asset: 0.35% (As of Mar. 2026) — 90% Below Median

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XPTY:UNEM Union Nacional De Empresas SA XPTY:UNEM
93 GF Score
Price $26.99
GF Value $23.04
Valuation Modestly Overvalued
! 12 Warning Signs
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What is Union Nacional De Empresas Return-on-Tangible-Asset?

Union Nacional De Empresas XPTY:UNEM 93 Return-on-Tangible-Asset is 0.35% as of Mar. 2026, which is 90% below its 10-year median of 3.51. GuruFocus rates XPTY:UNEM with a GF Score™ of 93/100 and a GF Value™ of $23.04 (Modestly Overvalued). The stock has 12 warning signs investors should review. Among 570 Conglomerates companies, Union Nacional De Empresas ranks worse than 59.65% 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. Union Nacional De Empresas's annualized Net Income for the quarter that ended in Mar. 2026 was $1.90 Mil. Union Nacional De Empresas's average total tangible assets for the quarter that ended in Mar. 2026 was $534.97 Mil. Therefore, Union Nacional De Empresas's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 0.35%.

The historical rank and industry rank for Union Nacional De Empresas's Return-on-Tangible-Asset or its related term are showing as below:

XPTY:UNEM' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.81   Med: 3.51   Max: 7.89
Current: 1.69

During the past 13 years, Union Nacional De Empresas's highest Return-on-Tangible-Asset was 7.89%. The lowest was 0.81%. And the median was 3.51%.

XPTY:UNEM's Return-on-Tangible-Asset is ranked worse than
59.65% of 570 companies
in the Conglomerates industry
Industry Median: 2.735 vs XPTY:UNEM: 1.69

Union Nacional De Empresas  (XPTY:UNEM) 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.


Union Nacional De Empresas Return-on-Tangible-Asset Related Terms


Union Nacional De Empresas Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Union Nacional De Empresas'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.

Union Nacional De Empresas Return-on-Tangible-Asset Chart

Union Nacional De Empresas 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 3.10 2.32 3.58 3.44 2.03

Union Nacional De Empresas 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 1.70 -0.19 1.93 4.66 0.35

XPTY:UNEM vs HON, MMM: Return-on-Tangible-Asset Comparison

For the Conglomerates subindustry, Union Nacional De Empresas'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.


Union Nacional De Empresas Return-on-Tangible-Asset vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Union Nacional De Empresas's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Union Nacional De Empresas's Return-on-Tangible-Asset falls into.


XPTY:UNEM
93GF Score
Union Nacional De Empresas SA XPTY:UNEM
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Union Nacional De Empresas Return-on-Tangible-Asset Calculation

Union Nacional De Empresas'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 )
=10.231/( (486.891+519.814)/ 2 )
=10.231/503.3525
=2.03 %

Union Nacional De Empresas'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 )
=1.896/( (519.814+550.117)/ 2 )
=1.896/534.9655
=0.35 %

* 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 0.35% mean?
Union Nacional De Empresas (XPTY:UNEM) has a Return-on-Tangible-Asset of 0.35% 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 Union Nacional De Empresas and its competitors. This is 90% below median its historical median of 3.51. Over the past decade, Union Nacional De Empresas' Return-on-Tangible-Asset has ranged from 0.81 to 7.89. According to the industry distribution chart, Union Nacional De Empresas ranks #340 out of 570 companies in the Conglomerates industry, placing it in the top 59.6%.
Is Union Nacional De Empresas' Return-on-Tangible-Asset too high?
Union Nacional De Empresas' current Return-on-Tangible-Asset of 0.35% is 90% below median its 10-year median of 3.51. Over the past 10 years, this metric has ranged from a low of 0.81 to a high of 7.89. The Conglomerates industry median Return-on-Tangible-Asset is 2.74. Union Nacional De Empresas' value of 0.35% is 87.2% below this industry median. Based on the distribution chart, Union Nacional De Empresas ranks #340 out of 570 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Union Nacional De Empresas has a GF Score™ of 93/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Union Nacional De Empresas' Return-on-Tangible-Asset compare to HON and MMM?
According to the Conglomerates industry distribution chart, Union Nacional De Empresas ranks #340 out of 570 companies for Return-on-Tangible-Asset. This places Union Nacional De Empresas in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.74. Union Nacional De Empresas' value of 0.35% is 87.2% below this benchmark. Historically, Union Nacional De Empresas' own Return-on-Tangible-Asset has ranged from 0.81 to 7.89 over the past decade. While the company's 10-year median is 3.51 vs. the industry median of 2.74, Union Nacional De Empresas has consistently been below 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 Conglomerates company?
The median Return-on-Tangible-Asset among Conglomerates companies is 2.74, based on 570 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. Union Nacional De Empresas's current Return-on-Tangible-Asset of 0.35% is 87.2% below 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 Union Nacional De Empresas and its competitors. For the Conglomerates industry, the median Return-on-Tangible-Asset is 2.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Union Nacional De Empresas's current Return-on-Tangible-Asset is 0.35%, which is 90% below median its own 10-year median of 3.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Nacional De Empresas stock overvalued right now?
Based on GuruFocus' analysis, Union Nacional De Empresas (XPTY:UNEM) is currently considered Modestly Overvalued. The stock's GF Value™ is $23.04, compared to a current price of $26.99 — trading 17.1% above its estimated fair value. The current Return-on-Tangible-Asset is 0.35%, which is 90% below median its 10-year median of 3.51 and 87.2% below the Conglomerates industry median of 2.74. Union Nacional De Empresas' overall GF Score™ is 93/100 with 12 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 Union Nacional De Empresas (XPTY:UNEM), the current Return-on-Tangible-Asset is 0.35% 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 Union Nacional De Empresas (XPTY:UNEM) Overvalued in 2026?

Based on GuruFocus' analysis, Union Nacional De Empresas stock appears to be overvalued. The current stock price of $26.99 is trading 17.1% above its estimated GF Value™ of $23.04. GuruFocus considers Union Nacional De Empresas to be Modestly Overvalued.

Key valuation signals for XPTY:UNEM:

  • Return-on-Tangible-Asset: 0.35% (90% below median its 10-year median of 3.51)
  • GF Value™: $23.04 vs. price of $26.99 (17.1% above fair value)
  • GF Score™: 93/100 with 12 warning signs
  • Industry Position: 87.2% below the Conglomerates median (#340 of 570)

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


Union Nacional De Empresas Business Description

Other Exchanges UNEMB:Panama
Address Spain Corner Road and Calle 50, No. 50, Building Sucasa, Apartado, PAN, 8001
Union Nacional De Empresas SA is a public company engaged in the construction and housing, hospitality, financial services, equipment rental and sales, shopping centers and industrial areas.
93GF Score

Get the complete analysis for XPTY:UNEM

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

$26.99
Price
$23.04
GF Value