Beauty Farm Medical & Health Industry (FRA:XC5) Return-on-Tangible-Equity: Negative Tangible Equity% (As of Dec. 2025)

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FRA:XC5 Beauty Farm Medical & Health Industry Inc FRA:XC5
85 GF Score
Price €1.86
GF Value €2.93
! 3 Warning Signs
View Full Analysis

What is Beauty Farm Medical & Health Industry Return-on-Tangible-Equity?

Beauty Farm Medical & Health Industry FRA:XC5 +1.64% 85 Return-on-Tangible-Equity is Negative Tangible Equity% as of Dec. 2025. GuruFocus rates FRA:XC5 with a GF Score™ of 85/100 and a GF Value™ of €2.93. The stock has 3 warning signs investors should review. Among 581 Healthcare Providers & Services companies, Beauty Farm Medical & Health Industry ranks better than 99.83% 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. Beauty Farm Medical & Health Industry's annualized net income for the quarter that ended in Dec. 2025 was €39.3 Mil. Beauty Farm Medical & Health Industry's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €-8.2 Mil. Therefore, Beauty Farm Medical & Health Industry'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 Beauty Farm Medical & Health Industry's Return-on-Tangible-Equity or its related term are showing as below:

FRA:XC5' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 99.92   Med: 102.35   Max: 104.78
Current: Negative Tangible Equity

During the past 7 years, Beauty Farm Medical & Health Industry's highest Return-on-Tangible-Equity was 104.78%. The lowest was 99.92%. And the median was 102.35%.

FRA:XC5's Return-on-Tangible-Equity is ranked better than
99.83% of 581 companies
in the Healthcare Providers & Services industry
Industry Median: 10.13 vs FRA:XC5: Negative Tangible Equity

Beauty Farm Medical & Health Industry  (FRA:XC5) 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.


Beauty Farm Medical & Health Industry Return-on-Tangible-Equity Related Terms


Beauty Farm Medical & Health Industry Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Beauty Farm Medical & Health Industry'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.

Beauty Farm Medical & Health Industry Return-on-Tangible-Equity Chart

Beauty Farm Medical & Health Industry Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Negative Tangible Equity Negative Tangible Equity 105.55 105.18 Negative Tangible Equity

Beauty Farm Medical & Health Industry 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 44.99 44.14 96.67 Negative Tangible Equity Negative Tangible Equity

FRA:XC5 vs HCA, THC, DVA: Return-on-Tangible-Equity Comparison

For the Medical Care Facilities subindustry, Beauty Farm Medical & Health Industry'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.


Beauty Farm Medical & Health Industry Return-on-Tangible-Equity vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Beauty Farm Medical & Health Industry's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Beauty Farm Medical & Health Industry's Return-on-Tangible-Equity falls into.


FRA:XC5
85GF Score
Beauty Farm Medical & Health Industry Inc FRA:XC5
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Beauty Farm Medical & Health Industry Return-on-Tangible-Equity Calculation

Beauty Farm Medical & Health Industry'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 )
=38.505/( (-7.796+-3.248 )/ 2 )
=38.505/-5.522
=Negative Tangible Equity %

Beauty Farm Medical & Health Industry'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 )
=39.256/( (-13.24+-3.248)/ 2 )
=39.256/-8.244
=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?
Beauty Farm Medical & Health Industry (FRA:XC5) 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 Beauty Farm Medical & Health Industry and its competitors. Over the past decade, Beauty Farm Medical & Health Industry's Return-on-Tangible-Equity has ranged from 99.92 to 104.78. According to the industry distribution chart, Beauty Farm Medical & Health Industry ranks #1 out of 581 companies in the Healthcare Providers & Services industry, placing it in the top 0.2%.
Is Beauty Farm Medical & Health Industry's Return-on-Tangible-Equity too high?
Beauty Farm Medical & Health Industry's current Return-on-Tangible-Equity is Negative Tangible Equity%. Over the past 10 years, this metric has ranged from a low of 99.92 to a high of 104.78. Based on the distribution chart, Beauty Farm Medical & Health Industry ranks #1 out of 581 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Beauty Farm Medical & Health Industry has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Beauty Farm Medical & Health Industry's Return-on-Tangible-Equity compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Beauty Farm Medical & Health Industry ranks #1 out of 581 companies for Return-on-Tangible-Equity. This places Beauty Farm Medical & Health Industry in the top 0% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 10.13. Historically, Beauty Farm Medical & Health Industry's own Return-on-Tangible-Equity has ranged from 99.92 to 104.78 over the past decade. 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 Healthcare Providers & Services company?
The median Return-on-Tangible-Equity among Healthcare Providers & Services companies is 10.13, based on 581 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 Beauty Farm Medical & Health Industry and its competitors. For the Healthcare Providers & Services industry, the median Return-on-Tangible-Equity is 10.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beauty Farm Medical & Health Industry'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 Beauty Farm Medical & Health Industry stock overvalued right now?
Beauty Farm Medical & Health Industry (FRA:XC5) has a current Return-on-Tangible-Equity of Negative Tangible Equity%. The stock's GF Value™ is €2.93, compared to a current price of €1.86 — trading 36.5% below its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. Beauty Farm Medical & Health Industry's overall GF Score™ is 85/100 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 Beauty Farm Medical & Health Industry (FRA:XC5), 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 Beauty Farm Medical & Health Industry (FRA:XC5) Overvalued in 2026?

Based on GuruFocus' analysis, Beauty Farm Medical & Health Industry stock appears to be undervalued. The current stock price of €1.86 is trading 36.5% below its estimated GF Value™ of €2.93.

Key valuation signals for FRA:XC5:

  • Return-on-Tangible-Equity: Negative Tangible Equity%
  • GF Value™: €2.93 vs. price of €1.86 (36.5% below fair value)
  • GF Score™: 85/100 with 3 warning signs

No single metric tells the full story. See the FRA:XC5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Beauty Farm Medical & Health Industry Business Description

Other Exchanges 02373:Hong Kong
Address No. 1089 Dongdaming Road, Unit 1206, 12th Floor, Hongkou District, Shanghai, CHN
Beauty Farm Medical & Health Industry Inc. provides beauty and wellness services in the People's Republic of China. It offers high-quality beauty and wellness services, aesthetic medical services, and subhealth medical services according to customers' individual needs. The company offers its products and services through brands such as Beauty Farm, Palaispa, Naturade, Cellcare, and Neology.
85GF Score

Get the complete analysis for FRA:XC5

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

€1.86
Price
€2.93
GF Value