City Sports And Recreation PCLBKK:CSR 87 Return-on-Tangible-Equity is 7.38% as of Mar. 2026, which is 74% above its 10-year median of 4.24. GuruFocus rates BKK:CSR with a GF Score™ of 87/100 and a GF Value™ of ฿81.76 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 797 Travel & Leisure companies, City Sports And Recreation PCL ranks worse than 53.45% 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. City Sports And Recreation PCL's annualized net income for the quarter that ended in Mar. 2026 was ฿93.2 Mil. City Sports And Recreation PCL's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ฿1,263.8 Mil. Therefore, City Sports And Recreation PCL's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 7.38%.
The historical rank and industry rank for City Sports And Recreation PCL's Return-on-Tangible-Equity or its related term are showing as below:
BKK:CSR'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.95 Med: 4.24 Max: 5.84
Current: 5.84
During the past 13 years, City Sports And Recreation PCL's highest Return-on-Tangible-Equity was 5.84%. The lowest was 1.95%. And the median was 4.24%.
BKK:CSR's Return-on-Tangible-Equity is ranked worse than 53.45% of 797
companies
in the Travel & Leisure industry
Industry Median: 7.43
vs BKK:CSR: 5.84
City Sports And Recreation PCL (BKK:CSR) 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.
City Sports And Recreation PCL Return-on-Tangible-Equity Related Terms
City Sports And Recreation PCL Return-on-Tangible-Equity Historical Data
* 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.
City Sports And Recreation PCL Return-on-Tangible-Equity Chart
BKK:CSR vs AS, HAS, LTH: Return-on-Tangible-Equity Comparison
For the Leisure subindustry, City Sports And Recreation PCL'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.
City Sports And Recreation PCL Return-on-Tangible-Equity vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, City Sports And Recreation PCL's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where City Sports And Recreation PCL'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 four times the quarterly (Mar. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 7.38% mean?
City Sports And Recreation PCL (BKK:CSR) has a Return-on-Tangible-Equity of 7.38% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on City Sports And Recreation PCL and its competitors. This is 74% above median its historical median of 4.24. Over the past decade, City Sports And Recreation PCL's Return-on-Tangible-Equity has ranged from 1.95 to 5.84. According to the industry distribution chart, City Sports And Recreation PCL ranks #426 out of 797 companies in the Travel & Leisure industry, placing it in the top 53.5%.
Is City Sports And Recreation PCL's Return-on-Tangible-Equity too high?
City Sports And Recreation PCL's current Return-on-Tangible-Equity of 7.38% is 74% above median its 10-year median of 4.24. Over the past 10 years, this metric has ranged from a low of 1.95 to a high of 5.84. The Travel & Leisure industry median Return-on-Tangible-Equity is 7.43. City Sports And Recreation PCL's value of 7.38% is 0.7% below this industry median. Based on the distribution chart, City Sports And Recreation PCL ranks #426 out of 797 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, City Sports And Recreation PCL has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Sports And Recreation PCL's Return-on-Tangible-Equity compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, City Sports And Recreation PCL ranks #426 out of 797 companies for Return-on-Tangible-Equity. This places City Sports And Recreation PCL in the lower half of its industry. The industry median Return-on-Tangible-Equity is 7.43. City Sports And Recreation PCL's value of 7.38% is 0.7% below this benchmark. Historically, City Sports And Recreation PCL's own Return-on-Tangible-Equity has ranged from 1.95 to 5.84 over the past decade. While the company's 10-year median is 4.24 vs. the industry median of 7.43, City Sports And Recreation PCL has consistently been below 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 Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.43, based on 797 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. City Sports And Recreation PCL's current Return-on-Tangible-Equity of 7.38% is 0.7% below 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 City Sports And Recreation PCL 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. City Sports And Recreation PCL's current Return-on-Tangible-Equity is 7.38%, which is 74% above median its own 10-year median of 4.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Sports And Recreation PCL stock overvalued right now?
Based on GuruFocus' analysis, City Sports And Recreation PCL (BKK:CSR) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿81.76, compared to a current price of ฿72.50 — trading 11.3% below its estimated fair value. The current Return-on-Tangible-Equity is 7.38%, which is 74% above median its 10-year median of 4.24 and 0.7% below the Travel & Leisure industry median of 7.43. City Sports And Recreation PCL's overall GF Score™ is 87/100 with 2 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 City Sports And Recreation PCL (BKK:CSR), the current Return-on-Tangible-Equity is 7.38% 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.
Is City Sports And Recreation PCL (BKK:CSR) Overvalued in 2026?
Based on GuruFocus' analysis, City Sports And Recreation PCL stock appears to be undervalued.
The current stock price of ฿72.50 is trading 11.3% below its estimated GF Value™ of ฿81.76.
GuruFocus considers City Sports And Recreation PCL to be Modestly Undervalued.
Key valuation signals for BKK:CSR:
Return-on-Tangible-Equity: 7.38% (74% above median its 10-year median of 4.24)
GF Value™: ฿81.76 vs. price of ฿72.50 (11.3% below fair value)
Industry Position: 0.7% below the Travel & Leisure median (#426 of 797)
No single metric tells the full story. See the BKK:CSR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
City Sports And Recreation PCL Business Description
City Sports And Recreation PCL is a Thailand-based company engaged in the businesses of golf course, restaurants, and sports clubs. The company operates in four business segments. The Golf course segment has revenue from membership fees, the sale of goods and services relating to the golf course. The Restaurant segment has revenue from sales of foods and beverages. The Sports club segment has revenue from membership fees and services relating to sports clubs. A vast majority of the revenues are earned from the golf course segment.
87GF Score
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