Viva LeisureASX:VVA -2.55%86 Return-on-Tangible-Equity is Negative Tangible Equity% as of Dec. 2025. GuruFocus rates ASX:VVA with a GF Score™ of 86/100 and a GF Value™ of A$2.04 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 795 Travel & Leisure companies, Viva Leisure ranks better than 99.87% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Viva Leisure's annualized net income for the quarter that ended in Dec. 2025 was A$10.5 Mil. Viva Leisure's average shareholder tangible equity for the quarter that ended in Dec. 2025 was A$-7.2 Mil. Therefore, Viva Leisure's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was Negative Tangible Equity%.
The historical rank and industry rank for Viva Leisure's Return-on-Tangible-Equity or its related term are showing as below:
ASX:VVA'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -41.83 Med: 14.87 Max: 140.51
Current: Negative Tangible Equity
During the past 7 years, Viva Leisure's highest Return-on-Tangible-Equity was 140.51%. The lowest was -41.83%. And the median was 14.87%.
ASX:VVA's Return-on-Tangible-Equity is ranked better than 99.87% of 795
companies
in the Travel & Leisure industry
Industry Median: 7.43
vs ASX:VVA: Negative Tangible Equity
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
Viva Leisure Return-on-Tangible-Equity Related Terms
Viva Leisure Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Viva Leisure's Return-on-Tangible-Equity 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.
ASX:VVA vs AS, HAS, LTH: Return-on-Tangible-Equity Comparison
For the Leisure subindustry, Viva Leisure's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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.
Viva Leisure Return-on-Tangible-Equity vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Viva Leisure's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Viva Leisure's Return-on-Tangible-Equity 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of Negative Tangible Equity% mean?
Viva Leisure (ASX:VVA) has a Return-on-Tangible-Equity of Negative Tangible Equity% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Viva Leisure and its competitors. According to the industry distribution chart, Viva Leisure ranks #1 out of 795 companies in the Travel & Leisure industry, placing it in the top 0.099999999999994%.
Is Viva Leisure's Return-on-Tangible-Equity too high?
Viva Leisure's current Return-on-Tangible-Equity is Negative Tangible Equity%. Based on the distribution chart, Viva Leisure ranks #1 out of 795 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Viva Leisure has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Viva Leisure's Return-on-Tangible-Equity compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Viva Leisure ranks #1 out of 795 companies for Return-on-Tangible-Equity. This places Viva Leisure in the top 0% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.43. 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-Equity for a Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.43, based on 795 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Viva Leisure and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Viva Leisure's current Return-on-Tangible-Equity is Negative Tangible Equity%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Viva Leisure stock overvalued right now?
Based on GuruFocus' analysis, Viva Leisure (ASX:VVA) is currently considered Modestly Undervalued. The stock's GF Value™ is A$2.04, compared to a current price of A$1.53 — trading 25% below its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. Viva Leisure's overall GF Score™ is 86/100 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Viva Leisure (ASX:VVA), the current Return-on-Tangible-Equity is Negative Tangible Equity% 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 Viva Leisure (ASX:VVA) Overvalued in 2026?
Based on GuruFocus' analysis, Viva Leisure stock appears to be undervalued.
The current stock price of A$1.53 is trading 25% below its estimated GF Value™ of A$2.04.
GuruFocus considers Viva Leisure to be Modestly Undervalued.
No single metric tells the full story. See the ASX:VVA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Viva Leisure Ltd is an Australia-based company engaged in operating health clubs within the health and leisure industry. It offers customers several different membership options and a range of different types of facilities, from box fitness facilities to boutique fitness facilities. The company brands include Clublime, Ladies Only, Psyclelife, Hiit Republic, Swim School, GymmyPT, and others. The group operates in one segment, health club operations. Geographically, it operates only in Australia.
86GF Score
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