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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. Lee's Pharmaceutical Holdings's annualized net income for the quarter that ended in Dec. 2025 was €5.4 Mil. Lee's Pharmaceutical Holdings's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €76.5 Mil. Therefore, Lee's Pharmaceutical Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 7.10%.
The historical rank and industry rank for Lee's Pharmaceutical Holdings's Return-on-Tangible-Equity or its related term are showing as below:
FRA:L1PA'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.8 Med: 13.94 Max: 139.99
Current: 14.5
During the past 13 years, Lee's Pharmaceutical Holdings's highest Return-on-Tangible-Equity was 139.99%. The lowest was 1.80%. And the median was 13.94%.
FRA:L1PA's Return-on-Tangible-Equity is ranked better than 69% of 900
companies
in the Drug Manufacturers industry
Industry Median: 7.925
vs FRA:L1PA: 14.50
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.
Lee's Pharmaceutical Holdings Return-on-Tangible-Equity Related Terms
Lee's Pharmaceutical Holdings Return-on-Tangible-Equity Historical Data
* 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:L1PA vs ZTS, UTHR: Return-on-Tangible-Equity Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Lee's Pharmaceutical Holdings'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.
Lee's Pharmaceutical Holdings Return-on-Tangible-Equity vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Lee's Pharmaceutical Holdings's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Lee's Pharmaceutical Holdings'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 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 7.10% mean?
Lee's Pharmaceutical Holdings (FRA:L1PA) has a Return-on-Tangible-Equity of 7.10% 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 Lee's Pharmaceutical Holdings and its competitors. This is 49% below median its historical median of 13.94. Over the past decade, Lee's Pharmaceutical Holdings' Return-on-Tangible-Equity has ranged from 1.80 to 139.99. According to the industry distribution chart, Lee's Pharmaceutical Holdings ranks #279 out of 900 companies in the Drug Manufacturers industry, placing it in the top 31%.
Is Lee's Pharmaceutical Holdings' Return-on-Tangible-Equity too high?
Lee's Pharmaceutical Holdings' current Return-on-Tangible-Equity of 7.10% is 49% below median its 10-year median of 13.94. Over the past 10 years, this metric has ranged from a low of 1.80 to a high of 139.99. The Drug Manufacturers industry median Return-on-Tangible-Equity is 7.93. Lee's Pharmaceutical Holdings' value of 7.10% is 10.4% below this industry median. Based on the distribution chart, Lee's Pharmaceutical Holdings ranks #279 out of 900 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Lee's Pharmaceutical Holdings has a GF Score™ of 76/100, reflecting its overall financial health beyond just this single metric.
How does Lee's Pharmaceutical Holdings' Return-on-Tangible-Equity compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Lee's Pharmaceutical Holdings ranks #279 out of 900 companies for Return-on-Tangible-Equity. This puts Lee's Pharmaceutical Holdings in the upper half of its industry. The industry median Return-on-Tangible-Equity is 7.93. Lee's Pharmaceutical Holdings' value of 7.10% is 10.4% below this benchmark. Historically, Lee's Pharmaceutical Holdings' own Return-on-Tangible-Equity has ranged from 1.80 to 139.99 over the past decade. While the company's 10-year median is 13.94 vs. the industry median of 7.93, Lee's Pharmaceutical Holdings has consistently been below 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 Drug Manufacturers company?
The median Return-on-Tangible-Equity among Drug Manufacturers companies is 7.93, based on 900 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. Lee's Pharmaceutical Holdings's current Return-on-Tangible-Equity of 7.10% is 10.4% below 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 Lee's Pharmaceutical Holdings and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Equity is 7.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee's Pharmaceutical Holdings's current Return-on-Tangible-Equity is 7.10%, which is 49% below median its own 10-year median of 13.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee's Pharmaceutical Holdings stock overvalued right now?
Lee's Pharmaceutical Holdings (FRA:L1PA) has a current Return-on-Tangible-Equity of 7.10%. The stock's GF Value™ is €0.17, compared to a current price of €0.11 — trading 35.9% below its estimated fair value. The current Return-on-Tangible-Equity is 7.10%, which is 49% below median its 10-year median of 13.94 and 10.4% below the Drug Manufacturers industry median of 7.93. Lee's Pharmaceutical Holdings' overall GF Score™ is 76/100 with 5 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 Lee's Pharmaceutical Holdings (FRA:L1PA), the current Return-on-Tangible-Equity is 7.10% 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 Lee's Pharmaceutical Holdings (FRA:L1PA) Overvalued in 2026?
Based on GuruFocus' analysis, Lee's Pharmaceutical Holdings stock appears to be undervalued.
The current stock price of €0.11 is trading 35.9% below its estimated GF Value™ of €0.17.
Key valuation signals for FRA:L1PA:
Return-on-Tangible-Equity: 7.10% (49% below median its 10-year median of 13.94)
GF Value™: €0.17 vs. price of €0.11 (35.9% below fair value)
Industry Position: 10.4% below the Drug Manufacturers median (#279 of 900)
No single metric tells the full story. See the FRA:L1PA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lee's Pharmaceutical Holdings Business Description
Lee's Pharmaceutical Holdings Ltd is a research-driven and market-oriented biopharmaceutical company. Along with its subsidiaries, it develops, manufactures, sells, and markets pharmaceutical products. It focuses on cardiovascular, women's health, pediatrics, rare diseases, oncology, dermatology, and obstetrics. The company's reportable segments are; Proprietary and generic products which generates key revenue; and Licensed-in products. The Proprietary Products portfolio includes Livaracine, Yallaferon, Slounase, and Nadroparin Calcium Injection. Its Licensed-in Products include Centraxal Plus, Dicoflor, Ferplex, and Natulan among others. Geographically, the company generates a majority of its revenue from the People's Republic of China.
76GF Score
Get the complete analysis for FRA:L1PA
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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