Givaudan (XSWX:GIVN) Return-on-Tangible-Asset: 13.79% (As of Dec. 2025) — Near Median

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XSWX:GIVN Givaudan SA XSWX:GIVN
88 GF Score
Price CHF3,403.00
GF Value CHF3,740.84
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Givaudan Return-on-Tangible-Asset?

Givaudan XSWX:GIVN +0.38% 88 Return-on-Tangible-Asset is 13.79% as of Dec. 2025, which is 5% above its 10-year median of 13.17. GuruFocus rates XSWX:GIVN with a GF Score™ of 88/100 and a GF Value™ of CHF3,740.84 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,612 Chemicals companies, Givaudan ranks better than 95.35% 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. Givaudan's annualized Net Income for the quarter that ended in Dec. 2025 was CHF958 Mil. Givaudan's average total tangible assets for the quarter that ended in Dec. 2025 was CHF6,946 Mil. Therefore, Givaudan's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 13.79%.

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

XSWX:GIVN' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 12.16   Med: 13.17   Max: 15.95
Current: 15.18

During the past 13 years, Givaudan's highest Return-on-Tangible-Asset was 15.95%. The lowest was 12.16%. And the median was 13.17%.

XSWX:GIVN's Return-on-Tangible-Asset is ranked better than
95.35% of 1612 companies
in the Chemicals industry
Industry Median: 3.075 vs XSWX:GIVN: 15.18

Givaudan  (XSWX:GIVN) 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.


Givaudan Return-on-Tangible-Asset Related Terms


Givaudan Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Givaudan'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.

Givaudan Return-on-Tangible-Asset Chart

Givaudan 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 12.93 12.73 13.20 15.64 14.86

Givaudan Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 13.14 16.82 13.77 16.89 13.79

XSWX:GIVN vs LIN, SHW, ECL: Return-on-Tangible-Asset Comparison

For the Specialty Chemicals subindustry, Givaudan'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.


Givaudan Return-on-Tangible-Asset vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Givaudan's Return-on-Tangible-Asset distribution charts can be found below:

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


XSWX:GIVN
88GF Score
Givaudan SA XSWX:GIVN
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Givaudan Return-on-Tangible-Asset Calculation

Givaudan'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 )
=1071/( (7271+7142)/ 2 )
=1071/7206.5
=14.86 %

Givaudan's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=958/( (6750+7142)/ 2 )
=958/6946
=13.79 %

* 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 two times the semi-annual (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 13.79% mean?
Givaudan (XSWX:GIVN) has a Return-on-Tangible-Asset of 13.79% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Givaudan and its competitors. This is near median its historical median of 13.17. Over the past decade, Givaudan's Return-on-Tangible-Asset has ranged from 12.16 to 15.95. According to the industry distribution chart, Givaudan ranks #75 out of 1612 companies in the Chemicals industry, placing it in the top 4.7%.
Is Givaudan's Return-on-Tangible-Asset too high?
Givaudan's current Return-on-Tangible-Asset of 13.79% is near median its 10-year median of 13.17. Over the past 10 years, this metric has ranged from a low of 12.16 to a high of 15.95. The Chemicals industry median Return-on-Tangible-Asset is 3.08. Givaudan's value of 13.79% is 348.5% above this industry median. Based on the distribution chart, Givaudan ranks #75 out of 1612 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Givaudan has a GF Score™ of 88/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Givaudan's Return-on-Tangible-Asset compare to LIN and SHW?
According to the Chemicals industry distribution chart, Givaudan ranks #75 out of 1612 companies for Return-on-Tangible-Asset. This places Givaudan in the top 5% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.08. Givaudan's value of 13.79% is 348.5% above this benchmark. Historically, Givaudan's own Return-on-Tangible-Asset has ranged from 12.16 to 15.95 over the past decade. While the company's 10-year median is 13.17 vs. the industry median of 3.08, Givaudan has consistently been above 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 Chemicals company?
The median Return-on-Tangible-Asset among Chemicals companies is 3.08, based on 1,612 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. Givaudan's current Return-on-Tangible-Asset of 13.79% is 348.5% 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 Givaudan and its competitors. For the Chemicals industry, the median Return-on-Tangible-Asset is 3.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Givaudan's current Return-on-Tangible-Asset is 13.79%, which is near median its own 10-year median of 13.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Givaudan stock overvalued right now?
Based on GuruFocus' analysis, Givaudan (XSWX:GIVN) is currently considered Fairly Valued. The stock's GF Value™ is CHF3,740.84, compared to a current price of CHF3,403.00 — trading 9% below its estimated fair value. The current Return-on-Tangible-Asset is 13.79%, which is near median its 10-year median of 13.17 and 348.5% above the Chemicals industry median of 3.08. Givaudan's overall GF Score™ is 88/100 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 Givaudan (XSWX:GIVN), the current Return-on-Tangible-Asset is 13.79% as of Dec. 2025. 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 Givaudan (XSWX:GIVN) Overvalued in 2026?

Based on GuruFocus' analysis, Givaudan stock appears to be undervalued. The current stock price of CHF3,403.00 is trading 9% below its estimated GF Value™ of CHF3,740.84. GuruFocus considers Givaudan to be Fairly Valued.

Key valuation signals for XSWX:GIVN:

  • Return-on-Tangible-Asset: 13.79% (near median its 10-year median of 13.17)
  • GF Value™: CHF3,740.84 vs. price of CHF3,403.00 (9% below fair value)
  • GF Score™: 88/100 with 4 warning signs
  • Industry Position: 348.5% above the Chemicals median (#75 of 1612)

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


Givaudan Business Description

Address Chemin de la Parfumerie 5, Vernier, CHE, 1214
Spun off from Roche in 2000, Givaudan is one of the world's leading flavor and fragrance manufacturers, with a presence in more than 80 countries. It sources more than 11,000 different ingredients from over 100 countries. The company serves end consumer markets with fragrances for personal, home, and laundry care brands, including prestige perfumes. In flavors, customers are in beverages, savory, snacks, sweet goods, and dairy. Givaudan has more than 17,000 employees, and its perfumery team is the largest in the industry.
88GF Score

Get the complete analysis for XSWX:GIVN

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

CHF3,403.00
Price
CHF3,740.84
GF Value