C100 AB (publ) (XSAT:C100) Return-on-Tangible-Asset: 16.13% (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.

XSAT:C100 C100 AB (publ) XSAT:C100
49 GF Score
Price kr4.15
GF Value kr0.22
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is C100 AB (publ) Return-on-Tangible-Asset?

C100 AB (publ) XSAT:C100 +0.24% 49 Return-on-Tangible-Asset is 16.13% as of Mar. 2026. GuruFocus rates XSAT:C100 with a GF Score™ of 49/100 and a GF Value™ of kr0.22 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,894 Software companies, C100 AB (publ) ranks worse than 84.31% 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. C100 AB (publ)'s annualized Net Income for the quarter that ended in Mar. 2026 was kr2.31 Mil. C100 AB (publ)'s average total tangible assets for the quarter that ended in Mar. 2026 was kr14.34 Mil. Therefore, C100 AB (publ)'s annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 16.13%.

The historical rank and industry rank for C100 AB (publ)'s Return-on-Tangible-Asset or its related term are showing as below:

XSAT:C100' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -295.66   Med: -132.47   Max: -35.15
Current: -41.76

During the past 6 years, C100 AB (publ)'s highest Return-on-Tangible-Asset was -35.15%. The lowest was -295.66%. And the median was -132.47%.

XSAT:C100's Return-on-Tangible-Asset is ranked worse than
84.31% of 2894 companies
in the Software industry
Industry Median: 2.095 vs XSAT:C100: -41.76

C100 AB (publ)  (XSAT:C100) 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.


C100 AB (publ) Return-on-Tangible-Asset Related Terms


C100 AB (publ) Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for C100 AB (publ)'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.

C100 AB (publ) Return-on-Tangible-Asset Chart

C100 AB (publ) Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial -62.96 -201.97 -295.66 -231.96 -41.17

C100 AB (publ) 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 284.22 -89.59 -60.02 -56.51 16.13

XSAT:C100 vs IBM, ACN, FISV: Return-on-Tangible-Asset Comparison

For the Information Technology Services subindustry, C100 AB (publ)'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.


C100 AB (publ) Return-on-Tangible-Asset vs Software Industry

For the Software industry and Technology sector, C100 AB (publ)'s Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where C100 AB (publ)'s Return-on-Tangible-Asset falls into.


XSAT:C100
49GF Score
C100 AB (publ) XSAT:C100
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C100 AB (publ) Return-on-Tangible-Asset Calculation

C100 AB (publ)'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 )
=-3.186/( (1.154+14.324)/ 2 )
=-3.186/7.739
=-41.17 %

C100 AB (publ)'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 )
=2.312/( (14.324+14.346)/ 2 )
=2.312/14.335
=16.13 %

* 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 16.13% mean?
C100 AB (publ) (XSAT:C100) has a Return-on-Tangible-Asset of 16.13% 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 C100 AB (publ) and its competitors. According to the industry distribution chart, C100 AB (publ) ranks #2440 out of 2894 companies in the Software industry, placing it in the top 84.3%.
Is C100 AB (publ)'s Return-on-Tangible-Asset too high?
C100 AB (publ)'s current Return-on-Tangible-Asset is 16.13%. The Software industry median Return-on-Tangible-Asset is 2.10. C100 AB (publ)'s value of 16.13% is 669.9% above this industry median. Based on the distribution chart, C100 AB (publ) ranks #2440 out of 2894 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, C100 AB (publ) has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C100 AB (publ)'s Return-on-Tangible-Asset compare to IBM and ACN?
According to the Software industry distribution chart, C100 AB (publ) ranks #2440 out of 2894 companies for Return-on-Tangible-Asset. This places C100 AB (publ) in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.10. C100 AB (publ)'s value of 16.13% is 669.9% 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 Software company?
The median Return-on-Tangible-Asset among Software companies is 2.10, based on 2,894 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. C100 AB (publ)'s current Return-on-Tangible-Asset of 16.13% is 669.9% 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 C100 AB (publ) and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C100 AB (publ)'s current Return-on-Tangible-Asset is 16.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C100 AB (publ) stock overvalued right now?
Based on GuruFocus' analysis, C100 AB (publ) (XSAT:C100) is currently considered Significantly Overvalued. The stock's GF Value™ is kr0.22, compared to a current price of kr4.15 — trading 1786.4% above its estimated fair value. The current Return-on-Tangible-Asset is 16.13% and 669.9% above the Software industry median of 2.10. C100 AB (publ)'s overall GF Score™ is 49/100 with 4 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 C100 AB (publ) (XSAT:C100), the current Return-on-Tangible-Asset is 16.13% 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 C100 AB (publ) (XSAT:C100) Overvalued in 2026?

Based on GuruFocus' analysis, C100 AB (publ) stock appears to be overvalued. The current stock price of kr4.15 is trading 1786.4% above its estimated GF Value™ of kr0.22. GuruFocus considers C100 AB (publ) to be Significantly Overvalued.

Key valuation signals for XSAT:C100:

  • Return-on-Tangible-Asset: 16.13%
  • GF Value™: kr0.22 vs. price of kr4.15 (1786.4% above fair value)
  • GF Score™: 49/100 with 4 warning signs
  • Industry Position: 669.9% above the Software median (#2440 of 2894)

No single metric tells the full story. See the XSAT:C100 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C100 AB (publ) Business Description

Address Artillerigatan 26, Stockholm, SWE, 114 51
Vultus AB is an IT company. The company specializes in the development of digital platforms. The digital solutions consist, for example, of a fertilizer guide for farmers. Based on satellite and weather data, field-specific maps are created for spreading fertilizer, unique to the different needs of each field. Its products comprise of Nitrogen Prescriptions, Crop Specific Plant Health, Water Stress, and Soil Moisture.
49GF Score

Get the complete analysis for XSAT:C100

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

kr4.15
Price
kr0.22
GF Value