Central Puerto (BUE:CEPU) Return-on-Tangible-Equity: 18.44% (As of Jun. 2026) — 33% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BUE:CEPU Central Puerto SA BUE:CEPU
84 GF Score
Price ARS2,078.00
GF Value ARS2,565.93
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Central Puerto Return-on-Tangible-Equity?

Central Puerto BUE:CEPU -9.42% 84 Return-on-Tangible-Equity is 18.44% as of Jun. 2026, which is 33% below its 10-year median of 27.59. GuruFocus rates BUE:CEPU with a GF Score™ of 84/100 and a GF Value™ of ARS2,565.93 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 495 Utilities - Regulated companies, Central Puerto ranks better than 74.75% 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. Central Puerto's annualized net income for the quarter that ended in Jun. 2026 was ARS518,890 Mil. Central Puerto's average shareholder tangible equity for the quarter that ended in Jun. 2026 was ARS2,384,167 Mil. Therefore, Central Puerto's annualized Return-on-Tangible-Equity for the quarter that ended in Jun. 2026 was 21.76%.

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

BUE:CEPU' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -2.56   Med: 27.59   Max: 120.18
Current: 20.27

During the past 13 years, Central Puerto's highest Return-on-Tangible-Equity was 120.18%. The lowest was -2.56%. And the median was 27.59%.

BUE:CEPU's Return-on-Tangible-Equity is ranked better than
74.75% of 495 companies
in the Utilities - Regulated industry
Industry Median: 11.23 vs BUE:CEPU: 20.27

Central Puerto  (BUE:CEPU) 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.


Central Puerto Return-on-Tangible-Equity Related Terms


Central Puerto Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Central Puerto'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.

Central Puerto Return-on-Tangible-Equity Chart

Central Puerto Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.18 10.11 25.94 2.50 13.01

Central Puerto Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 13.97 24.13 2.97 28.63 18.44

BUE:CEPU vs NEE, SO, DUK: Return-on-Tangible-Equity Comparison

For the Utilities - Regulated Electric subindustry, Central Puerto'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.


Central Puerto Return-on-Tangible-Equity vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Central Puerto's Return-on-Tangible-Equity distribution charts can be found below:

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


BUE:CEPU
84GF Score
Central Puerto SA BUE:CEPU
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Central Puerto Return-on-Tangible-Equity Calculation

Central Puerto'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 )
=286654.581/( (2327537.602+2510845.268 )/ 2 )
=286654.581/2419191.435
=11.85 %

Central Puerto's annualized Return-on-Tangible-Equity for the quarter that ended in Jun. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=518889.552/( (2283221.548+2485111.466)/ 2 )
=518889.552/2384166.507
=21.76 %

* 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 (Jun. 2026) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 18.44% mean?
Central Puerto (BUE:CEPU) has a Return-on-Tangible-Equity of 18.44% as of Jun. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Central Puerto and its competitors. This is 33% below median its historical median of 27.59. According to the industry distribution chart, Central Puerto ranks #125 out of 495 companies in the Utilities - Regulated industry, placing it in the top 25.3%.
Is Central Puerto's Return-on-Tangible-Equity too high?
Central Puerto's current Return-on-Tangible-Equity of 18.44% is 33% below median its 10-year median of 27.59. The Utilities - Regulated industry median Return-on-Tangible-Equity is 11.23. Central Puerto's value of 18.44% is 64.2% above this industry median. Based on the distribution chart, Central Puerto ranks #125 out of 495 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, Central Puerto has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Central Puerto's Return-on-Tangible-Equity compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Central Puerto ranks #125 out of 495 companies for Return-on-Tangible-Equity. This puts Central Puerto in the upper half of its industry. The industry median Return-on-Tangible-Equity is 11.23. Central Puerto's value of 18.44% is 64.2% above this benchmark. While the company's 10-year median is 27.59 vs. the industry median of 11.23, Central Puerto 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 an Utilities - Regulated company?
The median Return-on-Tangible-Equity among Utilities - Regulated companies is 11.23, based on 495 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. Central Puerto's current Return-on-Tangible-Equity of 18.44% is 64.2% 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 Central Puerto and its competitors. For the Utilities - Regulated industry, the median Return-on-Tangible-Equity is 11.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Central Puerto's current Return-on-Tangible-Equity is 18.44%, which is 33% below median its own 10-year median of 27.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Puerto stock overvalued right now?
Based on GuruFocus' analysis, Central Puerto (BUE:CEPU) is currently considered Modestly Undervalued. The stock's GF Value™ is ARS2,565.93, compared to a current price of ARS2,078.00 — trading 19% below its estimated fair value. The current Return-on-Tangible-Equity is 18.44%, which is 33% below median its 10-year median of 27.59 and 64.2% above the Utilities - Regulated industry median of 11.23. Central Puerto's overall GF Score™ is 84/100 with 8 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 Central Puerto (BUE:CEPU), the current Return-on-Tangible-Equity is 18.44% as of Jun. 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 Central Puerto (BUE:CEPU) Overvalued in 2026?

Based on GuruFocus' analysis, Central Puerto stock appears to be undervalued. The current stock price of ARS2,078.00 is trading 19% below its estimated GF Value™ of ARS2,565.93. GuruFocus considers Central Puerto to be Modestly Undervalued.

Key valuation signals for BUE:CEPU:

  • Return-on-Tangible-Equity: 18.44% (33% below median its 10-year median of 27.59)
  • GF Value™: ARS2,565.93 vs. price of ARS2,078.00 (19% below fair value)
  • GF Score™: 84/100 with 8 warning signs
  • Industry Position: 64.2% above the Utilities - Regulated median (#125 of 495)

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


Central Puerto Business Description

Other Exchanges CEPU:USAC3TA:Germany
Address Avenida Thomas Edison 2701, Dock E - Port, Buenos Aires, ARG, C1104BAB
Central Puerto SA is a power generation company. It is mainly engaged in electric power generation and commercialization. The company is also involved in the natural gas distribution public sector service in the Cuyo and Centro regions in Argentina. The Group has four reporting segments which includes electric power generation from conventional sources, electric power generation from renewable sources, natural gas transport and distribution, and forest activity. The company derives maximum revenue from Electric Power Generation from conventional sources segment.
84GF Score

Get the complete analysis for BUE:CEPU

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

ARS2,078.00
Price
ARS2,565.93
GF Value