Gaush Meditech (FRA:F7Y) Return-on-Tangible-Equity: 30.81% (As of Dec. 2025) — 23% Above 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.

FRA:F7Y Gaush Meditech Ltd FRA:F7Y
61 GF Score
Price €0.54
GF Value €1.37
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Gaush Meditech Return-on-Tangible-Equity?

Gaush Meditech FRA:F7Y -0.93% 61 Return-on-Tangible-Equity is 30.81% as of Dec. 2025, which is 23% above its 10-year median of 25.14. GuruFocus rates FRA:F7Y with a GF Score™ of 61/100 and a GF Value™ of €1.37 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 758 Medical Devices & Instruments companies, Gaush Meditech ranks better than 87.34% 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. Gaush Meditech's annualized net income for the quarter that ended in Dec. 2025 was €14.1 Mil. Gaush Meditech's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €45.8 Mil. Therefore, Gaush Meditech's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 30.81%.

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

FRA:F7Y' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 22.25   Med: 25.14   Max: 46.96
Current: 25.86

During the past 7 years, Gaush Meditech's highest Return-on-Tangible-Equity was 46.96%. The lowest was 22.25%. And the median was 25.14%.

FRA:F7Y's Return-on-Tangible-Equity is ranked better than
87.34% of 758 companies
in the Medical Devices & Instruments industry
Industry Median: 4.055 vs FRA:F7Y: 25.86

Gaush Meditech  (FRA:F7Y) 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.


Gaush Meditech Return-on-Tangible-Equity Related Terms


Gaush Meditech Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Gaush Meditech'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.

Gaush Meditech Return-on-Tangible-Equity Chart

Gaush Meditech Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial 0.00 0.00 46.37 22.81 23.81

Gaush Meditech Semi-Annual Data
Dec19 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 30.06 14.13 35.66 20.20 30.81

FRA:F7Y vs ABT, SYK, MDT: Return-on-Tangible-Equity Comparison

For the Medical Devices subindustry, Gaush Meditech'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.


Gaush Meditech Return-on-Tangible-Equity vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Gaush Meditech's Return-on-Tangible-Equity distribution charts can be found below:

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


FRA:F7Y
61GF Score
Gaush Meditech Ltd FRA:F7Y
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gaush Meditech Return-on-Tangible-Equity Calculation

Gaush Meditech'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 )
=11.663/( (48.56+49.395 )/ 2 )
=11.663/48.9775
=23.81 %

Gaush Meditech'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 )
=14.118/( (42.243+49.395)/ 2 )
=14.118/45.819
=30.81 %

* 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 30.81% mean?
Gaush Meditech (FRA:F7Y) has a Return-on-Tangible-Equity of 30.81% 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 Gaush Meditech and its competitors. This is 23% above median its historical median of 25.14. Over the past decade, Gaush Meditech's Return-on-Tangible-Equity has ranged from 22.25 to 46.96. According to the industry distribution chart, Gaush Meditech ranks #96 out of 758 companies in the Medical Devices & Instruments industry, placing it in the top 12.7%.
Is Gaush Meditech's Return-on-Tangible-Equity too high?
Gaush Meditech's current Return-on-Tangible-Equity of 30.81% is 23% above median its 10-year median of 25.14. Over the past 10 years, this metric has ranged from a low of 22.25 to a high of 46.96. The Medical Devices & Instruments industry median Return-on-Tangible-Equity is 4.06. Gaush Meditech's value of 30.81% is 659.8% above this industry median. Based on the distribution chart, Gaush Meditech ranks #96 out of 758 companies in the Medical Devices & Instruments industry, which is in the top quartile — a strong position relative to peers. Overall, Gaush Meditech has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gaush Meditech's Return-on-Tangible-Equity compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Gaush Meditech ranks #96 out of 758 companies for Return-on-Tangible-Equity. This places Gaush Meditech in the top 13% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 4.06. Gaush Meditech's value of 30.81% is 659.8% above this benchmark. Historically, Gaush Meditech's own Return-on-Tangible-Equity has ranged from 22.25 to 46.96 over the past decade. While the company's 10-year median is 25.14 vs. the industry median of 4.06, Gaush Meditech 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 Medical Devices & Instruments company?
The median Return-on-Tangible-Equity among Medical Devices & Instruments companies is 4.06, based on 758 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. Gaush Meditech's current Return-on-Tangible-Equity of 30.81% is 659.8% 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 Gaush Meditech and its competitors. For the Medical Devices & Instruments industry, the median Return-on-Tangible-Equity is 4.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gaush Meditech's current Return-on-Tangible-Equity is 30.81%, which is 23% above median its own 10-year median of 25.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gaush Meditech stock overvalued right now?
Based on GuruFocus' analysis, Gaush Meditech (FRA:F7Y) is currently considered Possible Value Trap. The stock's GF Value™ is €1.37, compared to a current price of €0.54 — trading 60.9% below its estimated fair value. The current Return-on-Tangible-Equity is 30.81%, which is 23% above median its 10-year median of 25.14 and 659.8% above the Medical Devices & Instruments industry median of 4.06. Gaush Meditech's overall GF Score™ is 61/100 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 Gaush Meditech (FRA:F7Y), the current Return-on-Tangible-Equity is 30.81% 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 Gaush Meditech (FRA:F7Y) Overvalued in 2026?

Based on GuruFocus' analysis, Gaush Meditech stock appears to be undervalued. The current stock price of €0.54 is trading 60.9% below its estimated GF Value™ of €1.37. GuruFocus considers Gaush Meditech to be Possible Value Trap.

Key valuation signals for FRA:F7Y:

  • Return-on-Tangible-Equity: 30.81% (23% above median its 10-year median of 25.14)
  • GF Value™: €1.37 vs. price of €0.54 (60.9% below fair value)
  • GF Score™: 61/100 with 3 warning signs
  • Industry Position: 659.8% above the Medical Devices & Instruments median (#96 of 758)

No single metric tells the full story. See the FRA:F7Y stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gaush Meditech Business Description

Other Exchanges 02407:Hong Kong
Address No.11 Dongzhimen South Avenue, Room 1901, Building A, Zhonghui Plaza, Dongcheng District, Beijing, CHN
Gaush Meditech Ltd is a provider of a broad spectrum of manufacture and sale ophthalmic medical devices and provision of technical services. The segments of the company include Proprietary products segment that derives maximum revenue, develops and produces surgical equipment and related supporting software, intra-optical lens, ophthalmic disease diagnosis and treatment equipment and related supporting consumables independently; Distribution products segment sells multi-function diagnostic equipment, ocular fundus diagnosis, surgical and treatment equipment and related supporting consumables produced by ophthalmic medical equipment manufacturers; Technical services segment provides warranty services, maintenance services and other related consumables; and Others segment.
61GF Score

Get the complete analysis for FRA:F7Y

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

€0.54
Price
€1.37
GF Value