Spermosens AB (XSAT:SPERM) Return-on-Tangible-Asset: -127.28% (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.

What is Spermosens AB Return-on-Tangible-Asset?

Spermosens AB XSAT:SPERM +1.96% Return-on-Tangible-Asset is -127.28% as of Mar. 2026. Among 213 Medical Diagnostics & Research companies, Spermosens AB ranks worse than 86.38% 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. Spermosens AB's annualized Net Income for the quarter that ended in Mar. 2026 was kr-8.70 Mil. Spermosens AB's average total tangible assets for the quarter that ended in Mar. 2026 was kr6.84 Mil. Therefore, Spermosens AB's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -127.28%.

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

XSAT:SPERM' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -404.98   Med: -140.09   Max: -76.95
Current: -89.08

During the past 7 years, Spermosens AB's highest Return-on-Tangible-Asset was -76.95%. The lowest was -404.98%. And the median was -140.09%.

XSAT:SPERM's Return-on-Tangible-Asset is ranked worse than
86.38% of 213 companies
in the Medical Diagnostics & Research industry
Industry Median: -2.4 vs XSAT:SPERM: -89.08

Spermosens AB  (XSAT:SPERM) 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.


Spermosens AB Return-on-Tangible-Asset Related Terms


Spermosens AB Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Spermosens AB'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.

Spermosens AB Return-on-Tangible-Asset Chart

Spermosens AB Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial -105.93 -404.98 -288.80 -156.08 -124.09

Spermosens AB 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 -76.09 -75.11 -80.03 -92.28 -127.28

XSAT:SPERM vs TMO, DHR, IDXX: Return-on-Tangible-Asset Comparison

For the Diagnostics & Research subindustry, Spermosens AB'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.


Spermosens AB Return-on-Tangible-Asset vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Spermosens AB's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Spermosens AB's Return-on-Tangible-Asset falls into.



Spermosens AB Return-on-Tangible-Asset Calculation

Spermosens AB'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 )
=-9.2/( (6.708+8.12)/ 2 )
=-9.2/7.414
=-124.09 %

Spermosens AB'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 )
=-8.7/( (8.12+5.551)/ 2 )
=-8.7/6.8355
=-127.28 %

* 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 -127.28% mean?
Spermosens AB (XSAT:SPERM) has a Return-on-Tangible-Asset of -127.28% 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 Spermosens AB and its competitors. According to the industry distribution chart, Spermosens AB ranks #184 out of 213 companies in the Medical Diagnostics & Research industry, placing it in the top 86.4%.
Is Spermosens AB's Return-on-Tangible-Asset too high?
Spermosens AB's current Return-on-Tangible-Asset is -127.28%. Based on the distribution chart, Spermosens AB ranks #184 out of 213 companies in the Medical Diagnostics & Research industry, which is in the bottom quartile relative to peers.
How does Spermosens AB's Return-on-Tangible-Asset compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Spermosens AB ranks #184 out of 213 companies for Return-on-Tangible-Asset. This places Spermosens AB in the lower half of its industry. 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 Medical Diagnostics & Research company?
A good Return-on-Tangible-Asset depends on the Medical Diagnostics & Research industry context. 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 Spermosens AB and its competitors. Spermosens AB's current Return-on-Tangible-Asset is -127.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spermosens AB stock overvalued right now?
Spermosens AB (XSAT:SPERM) has a current Return-on-Tangible-Asset of -127.28%. The current Return-on-Tangible-Asset is -127.28%. 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 Spermosens AB (XSAT:SPERM), the current Return-on-Tangible-Asset is -127.28% 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.

Spermosens AB Business Description

Other Exchanges 9R5:Germany
Address Scheeletorget 1, Medicon Village, Lund, SWE, 223 81
Spermosens AB is developing a revolutionary platform technology for diagnosing male-factor infertility and directing to the right infertility treatment. It is a developer of medical device products for male infertility, individualizing In Vitro Fertilization (IVF) diagnostics and treatment creating a new standard for faster and safer IVF treatments.