CMOPF (Cosmo NV) Return-on-Tangible-Equity: -2.69% (As of Dec. 2025)


CMOPF Cosmo NV CMOPF
79 GF Score
Price $82.60
GF Value $50.39
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Cosmo NV Return-on-Tangible-Equity?

Cosmo NV CMOPF +0.67% 79 Return-on-Tangible-Equity is -2.69% as of Dec. 2025. GuruFocus rates CMOPF with a GF Score™ of 79/100 and a GF Value™ of $50.39 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 898 Drug Manufacturers companies, Cosmo NV ranks worse than 74.94% 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. Cosmo NV's annualized net income for the quarter that ended in Dec. 2025 was $-3.8 Mil. Cosmo NV's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $139.3 Mil. Therefore, Cosmo NV's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -2.69%.

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

CMOPF' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -20.72   Med: -2.42   Max: 150.38
Current: -2.84

During the past 13 years, Cosmo NV's highest Return-on-Tangible-Equity was 150.38%. The lowest was -20.72%. And the median was -2.42%.

CMOPF's Return-on-Tangible-Equity is ranked worse than
74.94% of 898 companies
in the Drug Manufacturers industry
Industry Median: 7.88 vs CMOPF: -2.84

Cosmo NV  (OTCPK:CMOPF) 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.


Cosmo NV Return-on-Tangible-Equity Related Terms


Cosmo NV Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Cosmo NV'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.

Cosmo NV Return-on-Tangible-Equity Chart

Cosmo NV 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 8.51 18.90 -21.77 149.47 -2.78

Cosmo NV Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -66.69 211.27 101.15 -3.39 -2.69

CMOPF vs LLY, JNJ, ABBV: Return-on-Tangible-Equity Comparison

For the Drug Manufacturers - General subindustry, Cosmo NV'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.


Cosmo NV Return-on-Tangible-Equity vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Cosmo NV's Return-on-Tangible-Equity distribution charts can be found below:

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


CMOPF
79GF Score
Cosmo NV CMOPF
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmo NV Return-on-Tangible-Equity Calculation

Cosmo NV'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 )
=-4.225/( (149.11+155.049 )/ 2 )
=-4.225/152.0795
=-2.78 %

Cosmo NV'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 )
=-3.752/( (123.539+155.049)/ 2 )
=-3.752/139.294
=-2.69 %

* 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 -2.69% mean?
Cosmo NV (CMOPF) has a Return-on-Tangible-Equity of -2.69% 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 Cosmo NV and its competitors. According to the industry distribution chart, Cosmo NV ranks #673 out of 898 companies in the Drug Manufacturers industry, placing it in the top 74.9%.
Is Cosmo NV's Return-on-Tangible-Equity too high?
Cosmo NV's current Return-on-Tangible-Equity is -2.69%. Based on the distribution chart, Cosmo NV ranks #673 out of 898 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Cosmo NV has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo NV's Return-on-Tangible-Equity compare to LLY and JNJ?
According to the Drug Manufacturers industry distribution chart, Cosmo NV ranks #673 out of 898 companies for Return-on-Tangible-Equity. This places Cosmo NV in the lower half of its industry. The industry median Return-on-Tangible-Equity is 7.88. 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 Drug Manufacturers company?
The median Return-on-Tangible-Equity among Drug Manufacturers companies is 7.88, based on 898 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. 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 Cosmo NV and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Equity is 7.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo NV's current Return-on-Tangible-Equity is -2.69%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo NV stock overvalued right now?
Based on GuruFocus' analysis, Cosmo NV (CMOPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $50.39, compared to a current price of $82.60 — trading 63.9% above its estimated fair value. The current Return-on-Tangible-Equity is -2.69%. Cosmo NV's overall GF Score™ is 79/100 with 3 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 Cosmo NV (CMOPF), the current Return-on-Tangible-Equity is -2.69% 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.

Is Cosmo NV (CMOPF) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo NV stock appears to be overvalued. The current stock price of $82.60 is trading 63.9% above its estimated GF Value™ of $50.39. GuruFocus considers Cosmo NV to be Significantly Overvalued.

Key valuation signals for CMOPF:

  • Return-on-Tangible-Equity: -2.69%
  • GF Value™: $50.39 vs. price of $82.60 (63.9% above fair value)
  • GF Score™: 79/100 with 3 warning signs

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


Cosmo NV Business Description

Address 91/94 North Wall Quay, 7th Floor, One North Dock, Dublin, IRL, D01 H7V7
Cosmo NV is is a life sciences company. The company is focused on MedTech AI, dermatology, gastrointestinal diseases, and contract development and manufacturing (CDMO). The company designs, develops, and manufactures solutions to address critical medical needs. Its technologies are trusted by international pharmaceutical and MedTech companies and reach patients and healthcare providers around the world. The product pipeline includes Eleview, GI Genius, Winlevi, Lialda, Uceris, and others.
79GF Score

Get the complete analysis for CMOPF

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

$82.60
Price
$50.39
GF Value