Element 25FRA:QFP +1.94%30 Return-on-Tangible-Equity is -6.45% as of Dec. 2025. GuruFocus rates FRA:QFP with a GF Score™ of 30/100 and a GF Value™ of €0.02 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,375 Metals & Mining companies, Element 25 ranks better than 58.53% 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. Element 25's annualized net income for the quarter that ended in Dec. 2025 was €-2.16 Mil. Element 25's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €33.44 Mil. Therefore, Element 25's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -6.45%.
The historical rank and industry rank for Element 25's Return-on-Tangible-Equity or its related term are showing as below:
FRA:QFP'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -49.16 Med: -21.78 Max: 10.35
Current: -9.21
During the past 13 years, Element 25's highest Return-on-Tangible-Equity was 10.35%. The lowest was -49.16%. And the median was -21.78%.
FRA:QFP's Return-on-Tangible-Equity is ranked better than 58.53% of 2375
companies
in the Metals & Mining industry
Industry Median: -16.5
vs FRA:QFP: -9.21
Element 25 (FRA:QFP) 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.
Element 25 Return-on-Tangible-Equity Related Terms
Element 25 Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Element 25'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.
Element 25 Return-on-Tangible-Equity Competitor Comparison
For the Other Industrial Metals & Mining subindustry, Element 25'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.
Element 25 Return-on-Tangible-Equity vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Element 25's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Element 25'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 -6.45% mean?
Element 25 (FRA:QFP) has a Return-on-Tangible-Equity of -6.45% 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 Element 25 and its competitors. According to the industry distribution chart, Element 25 ranks #985 out of 2375 companies in the Metals & Mining industry, placing it in the top 41.5%.
Is Element 25's Return-on-Tangible-Equity too high?
Element 25's current Return-on-Tangible-Equity is -6.45%. Based on the distribution chart, Element 25 ranks #985 out of 2375 companies in the Metals & Mining industry, which is above the industry midpoint. Overall, Element 25 has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Element 25's Return-on-Tangible-Equity compare to competitors?
According to the Metals & Mining industry distribution chart, Element 25 ranks #985 out of 2375 companies for Return-on-Tangible-Equity. This puts Element 25 in the upper half of its industry. 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 Metals & Mining company?
A good Return-on-Tangible-Equity depends on the Metals & Mining industry context. 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 Element 25 and its competitors. Element 25's current Return-on-Tangible-Equity is -6.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Element 25 stock overvalued right now?
Based on GuruFocus' analysis, Element 25 (FRA:QFP) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.13 — trading 557.5% above its estimated fair value. The current Return-on-Tangible-Equity is -6.45%. Element 25's overall GF Score™ is 30/100 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 Element 25 (FRA:QFP), the current Return-on-Tangible-Equity is -6.45% 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 Element 25 (FRA:QFP) Overvalued in 2026?
Based on GuruFocus' analysis, Element 25 stock appears to be overvalued.
The current stock price of €0.13 is trading 557.5% above its estimated GF Value™ of €0.02.
GuruFocus considers Element 25 to be Significantly Overvalued.
Key valuation signals for FRA:QFP:
Return-on-Tangible-Equity: -6.45%
GF Value™: €0.02 vs. price of €0.13 (557.5% above fair value)
No single metric tells the full story. See the FRA:QFP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Element 25 Ltd is the operator of the Butcherbird Manganese Project. It predominantly generates revenue from the sales of manganese ore to customers. Geographically, the group has its presence in Australia.
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