BESAF (Besra Gold) Return-on-Tangible-Equity: 0.00% (As of Dec. 2025)


What is Besra Gold Return-on-Tangible-Equity?

Besra Gold BESAF Return-on-Tangible-Equity is 0.00% as of Dec. 2025. The stock has 2 warning signs investors should review. Among 2,377 Metals & Mining companies, Besra Gold ranks worse than 42069.79% 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. Besra Gold's annualized net income for the quarter that ended in Dec. 2025 was $-14.77 Mil. Besra Gold's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $-29.57 Mil. Therefore, Besra Gold's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was N/A%.

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

During the past 7 years, Besra Gold's highest Return-on-Tangible-Equity was 1.55%. The lowest was -81.87%. And the median was -14.20%.

BESAF's Return-on-Tangible-Equity is not ranked *
in the Metals & Mining industry.
Industry Median: -16.19
* Ranked among companies with meaningful Return-on-Tangible-Equity only.

Besra Gold  (OTCPK:BESAF) 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.


Besra Gold Return-on-Tangible-Equity Related Terms


Besra Gold Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Besra Gold'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.

Besra Gold Return-on-Tangible-Equity Chart

Besra Gold Annual Data
Trend Dec10 Dec11 Jun13 Jun22 Jun23 Jun24 Jun25
Return-on-Tangible-Equity
Get a 7-Day Free Trial -51.32 -17.70 -5.51 -81.30 0.00

Besra Gold Semi-Annual Data
Dec10 Dec11 Jun13 Dec20 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 -107.07 -55.60 -3,238.86 0.00 0.00

BESAF vs NEM, AU: Return-on-Tangible-Equity Comparison

For the Gold subindustry, Besra Gold'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.


Besra Gold Return-on-Tangible-Equity vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Besra Gold's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Besra Gold's Return-on-Tangible-Equity falls into.



Besra Gold Return-on-Tangible-Equity Calculation

Besra Gold's annualized Return-on-Tangible-Equity for the fiscal year that ended in Jun. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Jun. 2025 )  (A: Jun. 2024 )(A: Jun. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Jun. 2025 )  (A: Jun. 2024 )(A: Jun. 2025 )
=-36.765/( (11.192+-25.876 )/ 2 )
=-36.765/-7.342
=N/A %

Besra Gold'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 )
=-14.766/( (-25.876+-33.259)/ 2 )
=-14.766/-29.5675
=N/A %

* 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 0.00% mean?
Besra Gold (BESAF) has a Return-on-Tangible-Equity of 0.00% 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 Besra Gold and its competitors. According to the industry distribution chart, Besra Gold ranks #999999 out of 2377 companies in the Metals & Mining industry.
Is Besra Gold's Return-on-Tangible-Equity too high?
Besra Gold's current Return-on-Tangible-Equity is 0.00%. Based on the distribution chart, Besra Gold ranks #999999 out of 2377 companies in the Metals & Mining industry, which is in the bottom quartile relative to peers.
How does Besra Gold's Return-on-Tangible-Equity compare to NEM and AU?
According to the Metals & Mining industry distribution chart, Besra Gold ranks #999999 out of 2377 companies for Return-on-Tangible-Equity. This places Besra Gold 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-Equity for a Metals & Mining company?
A good Return-on-Tangible-Equity depends on the Metals & Mining industry context. 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 Besra Gold and its competitors. Besra Gold's current Return-on-Tangible-Equity is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Besra Gold stock overvalued right now?
Besra Gold (BESAF) has a current Return-on-Tangible-Equity of 0.00%. The current Return-on-Tangible-Equity is 0.00%. 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 Besra Gold (BESAF), the current Return-on-Tangible-Equity is 0.00% 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.

Besra Gold Business Description

Other Exchanges BEZ:Australia
Address 16 Milligan Street, Level 3, Perth, WA, AUS, 6000
Besra Gold Inc is a gold mining company focused on exploration and development of the Bau Goldfield in East Malaysia. It is engaged in the acquisition, exploration, development, and mining of gold-bearing properties in Southeast Asia. It holds interests in mining tenements and applications within the Malaysian State of Sarawak and principally the Bau Gold Project. The company operates in only one operating segment, which is gold exploration in Malaysia.