Elton /R (ATH:ELTON) Return-on-Tangible-Equity: 5.82% (As of Dec. 2025) — 16% Below Median


ATH:ELTON Elton SA /R ATH:ELTON
69 GF Score
Price €1.84
GF Value €1.94
Valuation Fairly Valued
! 5 Warning Signs
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What is Elton /R Return-on-Tangible-Equity?

Elton /R ATH:ELTON +0.27% 69 Return-on-Tangible-Equity is 5.82% as of Dec. 2025, which is 16% below its 10-year median of 6.89. GuruFocus rates ATH:ELTON with a GF Score™ of 69/100 and a GF Value™ of €1.94 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,569 Chemicals companies, Elton /R ranks worse than 52.01% 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. Elton /R's annualized net income for the quarter that ended in Dec. 2025 was €3.7 Mil. Elton /R's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €63.3 Mil. Therefore, Elton /R's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 5.82%.

The historical rank and industry rank for Elton /R's Return-on-Tangible-Equity or its related term are showing as below:

ATH:ELTON' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.41   Med: 6.89   Max: 17.76
Current: 5.37

During the past 9 years, Elton /R's highest Return-on-Tangible-Equity was 17.76%. The lowest was 1.41%. And the median was 6.89%.

ATH:ELTON's Return-on-Tangible-Equity is ranked worse than
52.01% of 1569 companies
in the Chemicals industry
Industry Median: 5.73 vs ATH:ELTON: 5.37

Elton /R  (ATH:ELTON) Return-on-Tangible-Equity Explanation

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.


Elton /R Return-on-Tangible-Equity Related Terms


Elton /R Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Elton /R'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.

Elton /R Return-on-Tangible-Equity Chart

Elton /R Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only 15.52 17.76 1.41 4.04 5.33

Elton /R Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Equity 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 -1.95 5.79 2.10 4.95 5.82

ATH:ELTON vs DOW: Return-on-Tangible-Equity Comparison

For the Chemicals subindustry, Elton /R'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.


Elton /R Return-on-Tangible-Equity vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Elton /R's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Elton /R's Return-on-Tangible-Equity falls into.


ATH:ELTON
69GF Score
Elton SA /R ATH:ELTON
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elton /R Return-on-Tangible-Equity Calculation

Elton /R's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=3.401/( (63.531+64.204 )/ 2 )
=3.401/63.8675
=5.33 %

Elton /R's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=3.684/( (62.378+64.204)/ 2 )
=3.684/63.291
=5.82 %

* 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 5.82% mean?
Elton /R (ATH:ELTON) has a Return-on-Tangible-Equity of 5.82% 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 Elton /R and its competitors. This is 16% below median its historical median of 6.89. Over the past decade, Elton /R's Return-on-Tangible-Equity has ranged from 1.41 to 17.76. According to the industry distribution chart, Elton /R ranks #816 out of 1569 companies in the Chemicals industry, placing it in the top 52%.
Is Elton /R's Return-on-Tangible-Equity too high?
Elton /R's current Return-on-Tangible-Equity of 5.82% is 16% below median its 10-year median of 6.89. Over the past 10 years, this metric has ranged from a low of 1.41 to a high of 17.76. The Chemicals industry median Return-on-Tangible-Equity is 5.73. Elton /R's value of 5.82% is 1.6% above this industry median. Based on the distribution chart, Elton /R ranks #816 out of 1569 companies in the Chemicals industry, which is below the industry midpoint. Overall, Elton /R has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Elton /R's Return-on-Tangible-Equity compare to DOW?
According to the Chemicals industry distribution chart, Elton /R ranks #816 out of 1569 companies for Return-on-Tangible-Equity. This places Elton /R in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.73. Elton /R's value of 5.82% is 1.6% above this benchmark. Historically, Elton /R's own Return-on-Tangible-Equity has ranged from 1.41 to 17.76 over the past decade. While the company's 10-year median is 6.89 vs. the industry median of 5.73, Elton /R 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-Equity for a Chemicals company?
The median Return-on-Tangible-Equity among Chemicals companies is 5.73, based on 1,569 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. Elton /R's current Return-on-Tangible-Equity of 5.82% is 1.6% 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-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 Elton /R and its competitors. For the Chemicals industry, the median Return-on-Tangible-Equity is 5.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elton /R's current Return-on-Tangible-Equity is 5.82%, which is 16% below median its own 10-year median of 6.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elton /R stock overvalued right now?
Based on GuruFocus' analysis, Elton /R (ATH:ELTON) is currently considered Fairly Valued. The stock's GF Value™ is €1.94, compared to a current price of €1.84 — trading 5.2% below its estimated fair value. The current Return-on-Tangible-Equity is 5.82%, which is 16% below median its 10-year median of 6.89 and 1.6% above the Chemicals industry median of 5.73. Elton /R's overall GF Score™ is 69/100 with 5 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 Elton /R (ATH:ELTON), the current Return-on-Tangible-Equity is 5.82% 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 Elton /R (ATH:ELTON) Overvalued in 2026?

Based on GuruFocus' analysis, Elton /R stock appears to be undervalued. The current stock price of €1.84 is trading 5.2% below its estimated GF Value™ of €1.94. GuruFocus considers Elton /R to be Fairly Valued.

Key valuation signals for ATH:ELTON:

  • Return-on-Tangible-Equity: 5.82% (16% below median its 10-year median of 6.89)
  • GF Value™: €1.94 vs. price of €1.84 (5.2% below fair value)
  • GF Score™: 69/100 with 5 warning signs
  • Industry Position: 1.6% above the Chemicals median (#816 of 1569)

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


Elton /R Business Description

Other Exchanges Y1O:Germany
Address Draseza Place, Industrial Park, Avlonas, Attica, GRC, 19011
Elton SA /R is engaged in chemical ingredients distribution market & provides industrial solutions. The company covers Agrochemicals Animal Nutrition and Health, Food and Beverage, Cosmetics Pharma Household, Paints, Coatings, Construction materials, Textiles Chemical reagents and Lab equipment, Water treatment, Metal treatment, Paper treatment Candles, Lubricants, Plastics Raw materials for tires and Refrigerants. It also covers a range of industrial activities, to expand its network coverage and portfolio offering, but also to provide full up-to-date technical support and scientific information, elaborating its customers to create best products and results.
69GF Score

Get the complete analysis for ATH:ELTON

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

€1.84
Price
€1.94
GF Value