Embpar ParticipacoesBSP:EPAR3 -2.96%30 Return-on-Tangible-Equity is 26.27% as of Mar. 2026, which is 182% above its 10-year median of 9.31. GuruFocus rates BSP:EPAR3 with a GF Score™ of 30/100 and a GF Value™ of R$0.09 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 279 Forest Products companies, Embpar Participacoes ranks worse than 56.27% 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. Embpar Participacoes's annualized net income for the quarter that ended in Mar. 2026 was R$10.70 Mil. Embpar Participacoes's average shareholder tangible equity for the quarter that ended in Mar. 2026 was R$40.75 Mil. Therefore, Embpar Participacoes's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 26.27%.
The historical rank and industry rank for Embpar Participacoes's Return-on-Tangible-Equity or its related term are showing as below:
BSP:EPAR3'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -182.81 Med: 9.31 Max: 186.5
Current: 1.04
During the past 13 years, Embpar Participacoes's highest Return-on-Tangible-Equity was 186.50%. The lowest was -182.81%. And the median was 9.31%.
BSP:EPAR3's Return-on-Tangible-Equity is ranked worse than 56.27% of 279
companies
in the Forest Products industry
Industry Median: 2.18
vs BSP:EPAR3: 1.04
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.
Embpar Participacoes Return-on-Tangible-Equity Related Terms
Embpar Participacoes Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Embpar Participacoes'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.
BSP:EPAR3 vs SSD, UFPI, BCC: Return-on-Tangible-Equity Comparison
For the Lumber & Wood Production subindustry, Embpar Participacoes'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.
Embpar Participacoes Return-on-Tangible-Equity vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, Embpar Participacoes's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Embpar Participacoes'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 26.27% mean?
Embpar Participacoes (BSP:EPAR3) has a Return-on-Tangible-Equity of 26.27% 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 Embpar Participacoes and its competitors. This is 182% above median its historical median of 9.31. According to the industry distribution chart, Embpar Participacoes ranks #157 out of 279 companies in the Forest Products industry, placing it in the top 56.3%.
Is Embpar Participacoes' Return-on-Tangible-Equity too high?
Embpar Participacoes' current Return-on-Tangible-Equity of 26.27% is 182% above median its 10-year median of 9.31. The Forest Products industry median Return-on-Tangible-Equity is 2.18. Embpar Participacoes' value of 26.27% is 1105% above this industry median. Based on the distribution chart, Embpar Participacoes ranks #157 out of 279 companies in the Forest Products industry, which is below the industry midpoint. Overall, Embpar Participacoes has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Embpar Participacoes' Return-on-Tangible-Equity compare to SSD and UFPI?
According to the Forest Products industry distribution chart, Embpar Participacoes ranks #157 out of 279 companies for Return-on-Tangible-Equity. This places Embpar Participacoes in the lower half of its industry. The industry median Return-on-Tangible-Equity is 2.18. Embpar Participacoes' value of 26.27% is 1105% above this benchmark. While the company's 10-year median is 9.31 vs. the industry median of 2.18, Embpar Participacoes 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 Forest Products company?
The median Return-on-Tangible-Equity among Forest Products companies is 2.18, based on 279 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. Embpar Participacoes's current Return-on-Tangible-Equity of 26.27% is 1105% 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 Embpar Participacoes and its competitors. For the Forest Products industry, the median Return-on-Tangible-Equity is 2.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Embpar Participacoes's current Return-on-Tangible-Equity is 26.27%, which is 182% above median its own 10-year median of 9.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Embpar Participacoes stock overvalued right now?
Based on GuruFocus' analysis, Embpar Participacoes (BSP:EPAR3) is currently considered Significantly Overvalued. The stock's GF Value™ is R$0.09, compared to a current price of R$1.64 — trading 1722.2% above its estimated fair value. The current Return-on-Tangible-Equity is 26.27%, which is 182% above median its 10-year median of 9.31 and 1105% above the Forest Products industry median of 2.18. Embpar Participacoes' overall GF Score™ is 30/100 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 Embpar Participacoes (BSP:EPAR3), the current Return-on-Tangible-Equity is 26.27% 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 Embpar Participacoes (BSP:EPAR3) Overvalued in 2026?
Based on GuruFocus' analysis, Embpar Participacoes stock appears to be overvalued.
The current stock price of R$1.64 is trading 1722.2% above its estimated GF Value™ of R$0.09.
GuruFocus considers Embpar Participacoes to be Significantly Overvalued.
Key valuation signals for BSP:EPAR3:
Return-on-Tangible-Equity: 26.27% (182% above median its 10-year median of 9.31)
GF Value™: R$0.09 vs. price of R$1.64 (1722.2% above fair value)
Industry Position: 1105% above the Forest Products median (#157 of 279)
No single metric tells the full story. See the BSP:EPAR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Embpar Participacoes SA formerly Battistella Administracao e Participacoes SA engages in the production of sawn lumber of Pinus taeda and Pinus elliottii, kiln-dried in greenhouses (KD). Its product includes pine limber, wood chips, sawdust, pine timber.
30GF Score
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