Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
EIH Associated HotelsBOM:523127 -3.00%76 Return-on-Tangible-Equity is 25.00% as of Mar. 2026, which is 77% above its 10-year median of 14.15. GuruFocus rates BOM:523127 with a GF Score™ of 76/100 and a GF Value™ of ₹357.14 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 796 Travel & Leisure companies, EIH Associated Hotels ranks better than 67.59% 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. EIH Associated Hotels's annualized net income for the quarter that ended in Mar. 2026 was ₹1,505 Mil. EIH Associated Hotels's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ₹6,022 Mil. Therefore, EIH Associated Hotels's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 25.00%.
The historical rank and industry rank for EIH Associated Hotels's Return-on-Tangible-Equity or its related term are showing as below:
BOM:523127'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -8.07 Med: 14.15 Max: 18.86
Current: 15.73
During the past 13 years, EIH Associated Hotels's highest Return-on-Tangible-Equity was 18.86%. The lowest was -8.07%. And the median was 14.15%.
BOM:523127's Return-on-Tangible-Equity is ranked better than 67.59% of 796
companies
in the Travel & Leisure industry
Industry Median: 7.7
vs BOM:523127: 15.73
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.
EIH Associated Hotels Return-on-Tangible-Equity Related Terms
EIH Associated Hotels Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for EIH Associated Hotels'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.
BOM:523127 vs MAR, HLT, H: Return-on-Tangible-Equity Comparison
For the Lodging subindustry, EIH Associated Hotels'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.
EIH Associated Hotels Return-on-Tangible-Equity vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, EIH Associated Hotels's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where EIH Associated Hotels'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 25.00% mean?
EIH Associated Hotels (BOM:523127) has a Return-on-Tangible-Equity of 25.00% 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 EIH Associated Hotels and its competitors. This is 77% above median its historical median of 14.15. According to the industry distribution chart, EIH Associated Hotels ranks #258 out of 796 companies in the Travel & Leisure industry, placing it in the top 32.4%.
Is EIH Associated Hotels' Return-on-Tangible-Equity too high?
EIH Associated Hotels' current Return-on-Tangible-Equity of 25.00% is 77% above median its 10-year median of 14.15. The Travel & Leisure industry median Return-on-Tangible-Equity is 7.70. EIH Associated Hotels' value of 25.00% is 224.7% above this industry median. Based on the distribution chart, EIH Associated Hotels ranks #258 out of 796 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, EIH Associated Hotels has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EIH Associated Hotels' Return-on-Tangible-Equity compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, EIH Associated Hotels ranks #258 out of 796 companies for Return-on-Tangible-Equity. This puts EIH Associated Hotels in the upper half of its industry. The industry median Return-on-Tangible-Equity is 7.70. EIH Associated Hotels' value of 25.00% is 224.7% above this benchmark. While the company's 10-year median is 14.15 vs. the industry median of 7.70, EIH Associated Hotels 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 Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.70, based on 796 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. EIH Associated Hotels's current Return-on-Tangible-Equity of 25.00% is 224.7% 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 EIH Associated Hotels and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EIH Associated Hotels's current Return-on-Tangible-Equity is 25.00%, which is 77% above median its own 10-year median of 14.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EIH Associated Hotels stock overvalued right now?
Based on GuruFocus' analysis, EIH Associated Hotels (BOM:523127) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹357.14, compared to a current price of ₹302.55 — trading 15.3% below its estimated fair value. The current Return-on-Tangible-Equity is 25.00%, which is 77% above median its 10-year median of 14.15 and 224.7% above the Travel & Leisure industry median of 7.70. EIH Associated Hotels' overall GF Score™ is 76/100 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 EIH Associated Hotels (BOM:523127), the current Return-on-Tangible-Equity is 25.00% 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 EIH Associated Hotels (BOM:523127) Overvalued in 2026?
Based on GuruFocus' analysis, EIH Associated Hotels stock appears to be undervalued.
The current stock price of ₹302.55 is trading 15.3% below its estimated GF Value™ of ₹357.14.
GuruFocus considers EIH Associated Hotels to be Modestly Undervalued.
Key valuation signals for BOM:523127:
Return-on-Tangible-Equity: 25.00% (77% above median its 10-year median of 14.15)
GF Value™: ₹357.14 vs. price of ₹302.55 (15.3% below fair value)
Industry Position: 224.7% above the Travel & Leisure median (#258 of 796)
No single metric tells the full story. See the BOM:523127 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
EIH Associated Hotels Ltd is an India-based company engaged in hotel activities. The business of the company is the ownership, management, and operation of five-star hotels in tourist destinations throughout India. The company owns luxury hotels under the Oberoi and five-star Trident brands in Indian cities. The group derives its principal revenue from hotel operations, including related services, food and beverage, and other services.
76GF Score
Get the complete analysis for BOM:523127
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BOM:523127 has been successfully added to your 
