ERFSF (Eurofins Scientific SE) Return-on-Tangible-Equity: Negative Tangible Equity% (As of Dec. 2025)


ERFSF Eurofins Scientific SE ERFSF
77 GF Score
Price $79.77
GF Value $77.44
Valuation Fairly Valued
! 7 Warning Signs
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What is Eurofins Scientific SE Return-on-Tangible-Equity?

Eurofins Scientific SE ERFSF +3.01% 77 Return-on-Tangible-Equity is Negative Tangible Equity% as of Dec. 2025. GuruFocus rates ERFSF with a GF Score™ of 77/100 and a GF Value™ of $77.44 (Fairly Valued). The stock has 7 warning signs investors should review. Among 193 Medical Diagnostics & Research companies, Eurofins Scientific SE ranks better than 99.48% 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. Eurofins Scientific SE's annualized net income for the quarter that ended in Dec. 2025 was $534 Mil. Eurofins Scientific SE's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $-858 Mil. Therefore, Eurofins Scientific SE's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was Negative Tangible Equity%.

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

ERFSF' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0   Med: 0   Max: 0
Current: Negative Tangible Equity

ERFSF's Return-on-Tangible-Equity is ranked better than
99.48% of 193 companies
in the Medical Diagnostics & Research industry
Industry Median: 0.07 vs ERFSF: Negative Tangible Equity

Eurofins Scientific SE  (OTCPK:ERFSF) 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.


Eurofins Scientific SE Return-on-Tangible-Equity Related Terms


Eurofins Scientific SE Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Eurofins Scientific SE'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.

Eurofins Scientific SE Return-on-Tangible-Equity Chart

Eurofins Scientific SE 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 Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity

Eurofins Scientific SE 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 Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity Negative Tangible Equity

ERFSF vs TMO, DHR, IDXX: Return-on-Tangible-Equity Comparison

For the Diagnostics & Research subindustry, Eurofins Scientific SE'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.


Eurofins Scientific SE Return-on-Tangible-Equity vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Eurofins Scientific SE's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Eurofins Scientific SE's Return-on-Tangible-Equity falls into.


ERFSF
77GF Score
Eurofins Scientific SE ERFSF
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eurofins Scientific SE Return-on-Tangible-Equity Calculation

Eurofins Scientific SE'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 )
=555.972/( (-303.246+-941.218 )/ 2 )
=555.972/-622.232
=Negative Tangible Equity %

Eurofins Scientific SE'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 )
=534.426/( (-774.856+-941.218)/ 2 )
=534.426/-858.037
=Negative Tangible Equity %

* 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 Negative Tangible Equity% mean?
Eurofins Scientific SE (ERFSF) has a Return-on-Tangible-Equity of Negative Tangible Equity% 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 Eurofins Scientific SE and its competitors. According to the industry distribution chart, Eurofins Scientific SE ranks #1 out of 193 companies in the Medical Diagnostics & Research industry, placing it in the top 0.5%.
Is Eurofins Scientific SE's Return-on-Tangible-Equity too high?
Eurofins Scientific SE's current Return-on-Tangible-Equity is Negative Tangible Equity%. Based on the distribution chart, Eurofins Scientific SE ranks #1 out of 193 companies in the Medical Diagnostics & Research industry, which is in the top quartile — a strong position relative to peers. Overall, Eurofins Scientific SE has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eurofins Scientific SE's Return-on-Tangible-Equity compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Eurofins Scientific SE ranks #1 out of 193 companies for Return-on-Tangible-Equity. This places Eurofins Scientific SE in the top 1% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 0.07. 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 Medical Diagnostics & Research company?
The median Return-on-Tangible-Equity among Medical Diagnostics & Research companies is 0.07, based on 193 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 Eurofins Scientific SE and its competitors. For the Medical Diagnostics & Research industry, the median Return-on-Tangible-Equity is 0.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eurofins Scientific SE's current Return-on-Tangible-Equity is Negative Tangible Equity%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eurofins Scientific SE stock overvalued right now?
Based on GuruFocus' analysis, Eurofins Scientific SE (ERFSF) is currently considered Fairly Valued. The stock's GF Value™ is $77.44, compared to a current price of $79.77 — trading 3% above its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. Eurofins Scientific SE's overall GF Score™ is 77/100 with 7 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 Eurofins Scientific SE (ERFSF), the current Return-on-Tangible-Equity is Negative Tangible Equity% 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 Eurofins Scientific SE (ERFSF) Overvalued in 2026?

Based on GuruFocus' analysis, Eurofins Scientific SE stock appears to be overvalued. The current stock price of $79.77 is trading 3% above its estimated GF Value™ of $77.44. GuruFocus considers Eurofins Scientific SE to be Fairly Valued.

Key valuation signals for ERFSF:

  • Return-on-Tangible-Equity: Negative Tangible Equity%
  • GF Value™: $77.44 vs. price of $79.77 (3% above fair value)
  • GF Score™: 77/100 with 7 warning signs

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


Eurofins Scientific SE Business Description

Address 23 Val Fleuri, Luxembourg, LUX, 1526
Eurofins, headquartered in Luxembourg, is a decentralized network of life sciences companies that provide various analytical tests and laboratory services. These include tests to evaluate the safety, identity, composition, authenticity, purity, origin, and traceability of various biological substances and products. Eurofins operates over 950 laboratories in 61 countries. Its revenue from Europe, North America, and the rest of the world contributes approximately 50%, 40%, and 10% of total revenue, respectively. Its areas of business activity are food, feed, and environmental testing ("life"), biopharmaceutical services, diagnostic services and products, and consumer and technology products testing, which contribute approximately 40%, 30%, 20%, and 10% respectively.
77GF Score

Get the complete analysis for ERFSF

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

$79.77
Price
$77.44
GF Value