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ELANFRA:25E +0.50%85 Return-on-Tangible-Equity is 23.98% as of Dec. 2025, which is 3% above its 10-year median of 23.38. GuruFocus rates FRA:25E with a GF Score™ of 85/100 and a GF Value™ of €5.86. The stock has 3 warning signs investors should review. Among 580 Healthcare Providers & Services companies, ELAN ranks better than 72.59% 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. ELAN's annualized net income for the quarter that ended in Dec. 2025 was €16.3 Mil. ELAN's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €68.1 Mil. Therefore, ELAN's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 23.98%.
The historical rank and industry rank for ELAN's Return-on-Tangible-Equity or its related term are showing as below:
FRA:25E'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 18.94 Med: 23.38 Max: 28.45
Current: 24.96
During the past 13 years, ELAN's highest Return-on-Tangible-Equity was 28.45%. The lowest was 18.94%. And the median was 23.38%.
FRA:25E's Return-on-Tangible-Equity is ranked better than 72.59% of 580
companies
in the Healthcare Providers & Services industry
Industry Median: 10.085
vs FRA:25E: 24.96
ELAN (FRA:25E) 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.
ELAN Return-on-Tangible-Equity Related Terms
ELAN Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for ELAN'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.
FRA:25E vs HCA, THC, DVA: Return-on-Tangible-Equity Comparison
For the Medical Care Facilities subindustry, ELAN'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.
ELAN Return-on-Tangible-Equity vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, ELAN's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where ELAN'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 (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 23.98% mean?
ELAN (FRA:25E) has a Return-on-Tangible-Equity of 23.98% 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 ELAN and its competitors. This is near median its historical median of 23.38. Over the past decade, ELAN's Return-on-Tangible-Equity has ranged from 18.94 to 28.45. According to the industry distribution chart, ELAN ranks #159 out of 580 companies in the Healthcare Providers & Services industry, placing it in the top 27.4%.
Is ELAN's Return-on-Tangible-Equity too high?
ELAN's current Return-on-Tangible-Equity of 23.98% is near median its 10-year median of 23.38. Over the past 10 years, this metric has ranged from a low of 18.94 to a high of 28.45. The Healthcare Providers & Services industry median Return-on-Tangible-Equity is 10.09. ELAN's value of 23.98% is 137.8% above this industry median. Based on the distribution chart, ELAN ranks #159 out of 580 companies in the Healthcare Providers & Services industry, which is above the industry midpoint. Overall, ELAN has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does ELAN's Return-on-Tangible-Equity compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, ELAN ranks #159 out of 580 companies for Return-on-Tangible-Equity. This puts ELAN in the upper half of its industry. The industry median Return-on-Tangible-Equity is 10.09. ELAN's value of 23.98% is 137.8% above this benchmark. Historically, ELAN's own Return-on-Tangible-Equity has ranged from 18.94 to 28.45 over the past decade. While the company's 10-year median is 23.38 vs. the industry median of 10.09, ELAN 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 Healthcare Providers & Services company?
The median Return-on-Tangible-Equity among Healthcare Providers & Services companies is 10.09, based on 580 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. ELAN's current Return-on-Tangible-Equity of 23.98% is 137.8% 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 ELAN and its competitors. For the Healthcare Providers & Services industry, the median Return-on-Tangible-Equity is 10.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELAN's current Return-on-Tangible-Equity is 23.98%, which is near median its own 10-year median of 23.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELAN stock overvalued right now?
ELAN (FRA:25E) has a current Return-on-Tangible-Equity of 23.98%. The stock's GF Value™ is €5.86, compared to a current price of €4.00 — trading 31.7% below its estimated fair value. The current Return-on-Tangible-Equity is 23.98%, which is near median its 10-year median of 23.38 and 137.8% above the Healthcare Providers & Services industry median of 10.09. ELAN's overall GF Score™ is 85/100 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 ELAN (FRA:25E), the current Return-on-Tangible-Equity is 23.98% 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 ELAN (FRA:25E) Overvalued in 2026?
Based on GuruFocus' analysis, ELAN stock appears to be undervalued.
The current stock price of €4.00 is trading 31.7% below its estimated GF Value™ of €5.86.
Key valuation signals for FRA:25E:
Return-on-Tangible-Equity: 23.98% (near median its 10-year median of 23.38)
GF Value™: €5.86 vs. price of €4.00 (31.7% below fair value)
Industry Position: 137.8% above the Healthcare Providers & Services median (#159 of 580)
No single metric tells the full story. See the FRA:25E stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ELAN Corp operates in the medical industry. The company provides the CS (Care Support) Set service, which combines the rental of clothing and towels, laundry services, and the provision of daily living goods. The service is offered to individuals in hospitals and nursing care facilities, including nursing homes and other care facilities. The CS Set allows users to access clothing, towels, and daily necessities through a combined rental and supply service.
85GF Score
Get the complete analysis for FRA:25E
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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