Making Science Group (FRA:MS7) Return-on-Tangible-Equity: Negative Tangible Equity% (As of Dec. 2025)


FRA:MS7 Making Science Group SA FRA:MS7
69 GF Score
Price €6.40
GF Value €11.69
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Making Science Group Return-on-Tangible-Equity?

Making Science Group FRA:MS7 -5.88% 69 Return-on-Tangible-Equity is Negative Tangible Equity% as of Dec. 2025. GuruFocus rates FRA:MS7 with a GF Score™ of 69/100 and a GF Value™ of €11.69 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 862 Media - Diversified companies, Making Science Group ranks better than 99.88% 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. Making Science Group's annualized net income for the quarter that ended in Dec. 2025 was €48.6 Mil. Making Science Group's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €-33.1 Mil. Therefore, Making Science Group'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 Making Science Group's Return-on-Tangible-Equity or its related term are showing as below:

FRA:MS7' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0   Med: 0   Max: 0
Current: Negative Tangible Equity

FRA:MS7's Return-on-Tangible-Equity is ranked better than
99.88% of 862 companies
in the Media - Diversified industry
Industry Median: 5.325 vs FRA:MS7: Negative Tangible Equity

Making Science Group  (FRA:MS7) 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.


Making Science Group Return-on-Tangible-Equity Related Terms


Making Science Group Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Making Science Group'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.

Making Science Group Return-on-Tangible-Equity Chart

Making Science Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 Negative Tangible Equity

Making Science Group Semi-Annual Data
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 0.00 0.00 0.00 Negative Tangible Equity Negative Tangible Equity

FRA:MS7 vs APP, OMC, TTD: Return-on-Tangible-Equity Comparison

For the Advertising Agencies subindustry, Making Science Group'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.


Making Science Group Return-on-Tangible-Equity vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Making Science Group's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Making Science Group's Return-on-Tangible-Equity falls into.


FRA:MS7
69GF Score
Making Science Group SA FRA:MS7
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Making Science Group Return-on-Tangible-Equity Calculation

Making Science Group'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 )
=24.833/( (-40.342+-25.887 )/ 2 )
=24.833/-33.1145
=Negative Tangible Equity %

Making Science Group'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 )
=48.58/( (-40.388+-25.887)/ 2 )
=48.58/-33.1375
=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?
Making Science Group (FRA:MS7) 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 Making Science Group and its competitors. According to the industry distribution chart, Making Science Group ranks #1 out of 862 companies in the Media - Diversified industry, placing it in the top 0.099999999999994%.
Is Making Science Group's Return-on-Tangible-Equity too high?
Making Science Group's current Return-on-Tangible-Equity is Negative Tangible Equity%. Based on the distribution chart, Making Science Group ranks #1 out of 862 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, Making Science Group has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Making Science Group's Return-on-Tangible-Equity compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Making Science Group ranks #1 out of 862 companies for Return-on-Tangible-Equity. This places Making Science Group in the top 0% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 5.33. 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 Media - Diversified company?
The median Return-on-Tangible-Equity among Media - Diversified companies is 5.33, based on 862 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 Making Science Group and its competitors. For the Media - Diversified industry, the median Return-on-Tangible-Equity is 5.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Making Science Group'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 Making Science Group stock overvalued right now?
Based on GuruFocus' analysis, Making Science Group (FRA:MS7) is currently considered Significantly Undervalued. The stock's GF Value™ is €11.69, compared to a current price of €6.40 — trading 45.3% below its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. Making Science Group's overall GF Score™ is 69/100 with 4 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 Making Science Group (FRA:MS7), 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 Making Science Group (FRA:MS7) Overvalued in 2026?

Based on GuruFocus' analysis, Making Science Group stock appears to be undervalued. The current stock price of €6.40 is trading 45.3% below its estimated GF Value™ of €11.69. GuruFocus considers Making Science Group to be Significantly Undervalued.

Key valuation signals for FRA:MS7:

  • Return-on-Tangible-Equity: Negative Tangible Equity%
  • GF Value™: €11.69 vs. price of €6.40 (45.3% below fair value)
  • GF Score™: 69/100 with 4 warning signs

No single metric tells the full story. See the FRA:MS7 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Making Science Group Business Description

Other Exchanges ALMKS:FranceMAKS:Spain
Address Calle Lopez de Hoyos 135, Madrid, ESP, 28002
Making Science Group SA is engaged in the business of technology and marketing solutions for the e-commerce and digital transformation business. The company provides solutions in the areas of digital marketing, data analytics, e-commerce, and cloud. The company carries out its professional activity in the United States, Spain, Italy, France, and other. The company obtains its income mainly from advertising and public relations services. The business segments are: Spain; International; and E-commerce and Product. The Spain and International segments, the business lines are Media and Digital Marketing, Cloud Solutions, Software & Cybersecurity, and proprietary Adtech technology. The E-commerce and Product segment focuses on the Marketplace and E-commerce business lines.
69GF Score

Get the complete analysis for FRA:MS7

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

€6.40
Price
€11.69
GF Value