Artience Co (FRA:TO5) Return-on-Tangible-Equity: 1.03% (As of Dec. 2025) — 77% Below Median


FRA:TO5 Artience Co Ltd FRA:TO5
81 GF Score
Price €23.20
GF Value €18.14
! 6 Warning Signs
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What is Artience Co Return-on-Tangible-Equity?

Artience Co FRA:TO5 +0.87% 81 Return-on-Tangible-Equity is 1.03% as of Dec. 2025, which is 77% below its 10-year median of 4.40. GuruFocus rates FRA:TO5 with a GF Score™ of 81/100 and a GF Value™ of €18.14. The stock has 6 warning signs investors should review. Among 1,566 Chemicals companies, Artience Co ranks worse than 50.89% 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. Artience Co's annualized net income for the quarter that ended in Dec. 2025 was €15 Mil. Artience Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €1,429 Mil. Therefore, Artience Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 1.03%.

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

FRA:TO5' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 2.85   Med: 4.4   Max: 7.47
Current: 5.54

During the past 13 years, Artience Co's highest Return-on-Tangible-Equity was 7.47%. The lowest was 2.85%. And the median was 4.40%.

FRA:TO5's Return-on-Tangible-Equity is ranked worse than
50.89% of 1566 companies
in the Chemicals industry
Industry Median: 5.69 vs FRA:TO5: 5.54

Artience Co  (FRA:TO5) 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.


Artience Co Return-on-Tangible-Equity Related Terms


Artience Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Artience Co'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.

Artience Co Return-on-Tangible-Equity Chart

Artience Co Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.45 4.07 4.07 7.37 3.76

Artience Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.69 4.04 6.63 1.03 10.10

FRA:TO5 vs LIN, SHW, ECL: Return-on-Tangible-Equity Comparison

For the Specialty Chemicals subindustry, Artience Co'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.


Artience Co Return-on-Tangible-Equity vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Artience Co's Return-on-Tangible-Equity distribution charts can be found below:

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


FRA:TO5
81GF Score
Artience Co Ltd FRA:TO5
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Artience Co Return-on-Tangible-Equity Calculation

Artience Co'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 )
=56.636/( (1590.542+1424.11 )/ 2 )
=56.636/1507.326
=3.76 %

Artience Co'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: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=14.788/( (1434.848+1424.11)/ 2 )
=14.788/1429.479
=1.03 %

* 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 1.03% mean?
Artience Co (FRA:TO5) has a Return-on-Tangible-Equity of 1.03% 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 Artience Co and its competitors. This is 77% below median its historical median of 4.40. Over the past decade, Artience Co's Return-on-Tangible-Equity has ranged from 2.85 to 7.47. According to the industry distribution chart, Artience Co ranks #797 out of 1566 companies in the Chemicals industry, placing it in the top 50.9%.
Is Artience Co's Return-on-Tangible-Equity too high?
Artience Co's current Return-on-Tangible-Equity of 1.03% is 77% below median its 10-year median of 4.40. Over the past 10 years, this metric has ranged from a low of 2.85 to a high of 7.47. The Chemicals industry median Return-on-Tangible-Equity is 5.69. Artience Co's value of 1.03% is 81.9% below this industry median. Based on the distribution chart, Artience Co ranks #797 out of 1566 companies in the Chemicals industry, which is below the industry midpoint. Overall, Artience Co has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Artience Co's Return-on-Tangible-Equity compare to LIN and SHW?
According to the Chemicals industry distribution chart, Artience Co ranks #797 out of 1566 companies for Return-on-Tangible-Equity. This places Artience Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.69. Artience Co's value of 1.03% is 81.9% below this benchmark. Historically, Artience Co's own Return-on-Tangible-Equity has ranged from 2.85 to 7.47 over the past decade. While the company's 10-year median is 4.40 vs. the industry median of 5.69, Artience Co 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 Chemicals company?
The median Return-on-Tangible-Equity among Chemicals companies is 5.69, based on 1,566 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. Artience Co's current Return-on-Tangible-Equity of 1.03% is 81.9% 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 Artience Co and its competitors. For the Chemicals industry, the median Return-on-Tangible-Equity is 5.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Artience Co's current Return-on-Tangible-Equity is 1.03%, which is 77% below median its own 10-year median of 4.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artience Co stock overvalued right now?
Artience Co (FRA:TO5) has a current Return-on-Tangible-Equity of 1.03%. The stock's GF Value™ is €18.14, compared to a current price of €23.20 — trading 27.9% above its estimated fair value. The current Return-on-Tangible-Equity is 1.03%, which is 77% below median its 10-year median of 4.40 and 81.9% below the Chemicals industry median of 5.69. Artience Co's overall GF Score™ is 81/100 with 6 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 Artience Co (FRA:TO5), the current Return-on-Tangible-Equity is 1.03% 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 Artience Co (FRA:TO5) Overvalued in 2026?

Based on GuruFocus' analysis, Artience Co stock appears to be overvalued. The current stock price of €23.20 is trading 27.9% above its estimated GF Value™ of €18.14.

Key valuation signals for FRA:TO5:

  • Return-on-Tangible-Equity: 1.03% (77% below median its 10-year median of 4.40)
  • GF Value™: €18.14 vs. price of €23.20 (27.9% above fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 81.9% below the Chemicals median (#797 of 1566)

No single metric tells the full story. See the FRA:TO5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Artience Co Business Description

Other Exchanges 4634:Japan
Address 2-2-1 Kyobashi, Kyobashi Edogrand Building, Chuo-ku, Tokyo, JPN, 104-8377
Artience Co Ltd is a holding company. The group, along with its subsidiary, engaged in four segments: Colorants and Functional Materials Business, Polymers and Coatings Business, Packaging Business, and Printing and Information Business.
81GF Score

Get the complete analysis for FRA:TO5

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

€23.20
Price
€18.14
GF Value