Audius SEHAM:3ITN 69 Return-on-Tangible-Equity is 27.41% as of Dec. 2025, which is 7% above its 10-year median of 25.71. GuruFocus rates HAM:3ITN with a GF Score™ of 69/100 and a GF Value™ of €18.50 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 2,476 Software companies, Audius SE ranks better than 64.58% 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. Audius SE's annualized net income for the quarter that ended in Dec. 2025 was €3.7 Mil. Audius SE's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €13.6 Mil. Therefore, Audius SE's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 27.41%.
The historical rank and industry rank for Audius SE's Return-on-Tangible-Equity or its related term are showing as below:
HAM:3ITN'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 15.23 Med: 25.71 Max: 28.95
Current: 17.33
During the past 13 years, Audius SE's highest Return-on-Tangible-Equity was 28.95%. The lowest was 15.23%. And the median was 25.71%.
HAM:3ITN's Return-on-Tangible-Equity is ranked better than 64.58% of 2476
companies
in the Software industry
Industry Median: 8.82
vs HAM:3ITN: 17.33
Audius SE (HAM:3ITN) 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.
Audius SE Return-on-Tangible-Equity Related Terms
Audius SE Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Audius SE'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.
HAM:3ITN vs IBM, ACN, FISV: Return-on-Tangible-Equity Comparison
For the Information Technology Services subindustry, Audius SE'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.
Audius SE Return-on-Tangible-Equity vs Software Industry
For the Software industry and Technology sector, Audius SE's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Audius SE'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 27.41% mean?
Audius SE (HAM:3ITN) has a Return-on-Tangible-Equity of 27.41% 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 Audius SE and its competitors. This is near median its historical median of 25.71. Over the past decade, Audius SE's Return-on-Tangible-Equity has ranged from 15.23 to 28.95. According to the industry distribution chart, Audius SE ranks #877 out of 2476 companies in the Software industry, placing it in the top 35.4%.
Is Audius SE's Return-on-Tangible-Equity too high?
Audius SE's current Return-on-Tangible-Equity of 27.41% is near median its 10-year median of 25.71. Over the past 10 years, this metric has ranged from a low of 15.23 to a high of 28.95. The Software industry median Return-on-Tangible-Equity is 8.82. Audius SE's value of 27.41% is 210.8% above this industry median. Based on the distribution chart, Audius SE ranks #877 out of 2476 companies in the Software industry, which is above the industry midpoint. Overall, Audius SE has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Audius SE's Return-on-Tangible-Equity compare to IBM and ACN?
According to the Software industry distribution chart, Audius SE ranks #877 out of 2476 companies for Return-on-Tangible-Equity. This puts Audius SE in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.82. Audius SE's value of 27.41% is 210.8% above this benchmark. Historically, Audius SE's own Return-on-Tangible-Equity has ranged from 15.23 to 28.95 over the past decade. While the company's 10-year median is 25.71 vs. the industry median of 8.82, Audius SE has consistently been above 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 Software company?
The median Return-on-Tangible-Equity among Software companies is 8.82, based on 2,476 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. Audius SE's current Return-on-Tangible-Equity of 27.41% is 210.8% above 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 Audius SE and its competitors. For the Software industry, the median Return-on-Tangible-Equity is 8.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Audius SE's current Return-on-Tangible-Equity is 27.41%, which is near median its own 10-year median of 25.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Audius SE stock overvalued right now?
Based on GuruFocus' analysis, Audius SE (HAM:3ITN) is currently considered Significantly Undervalued. The stock's GF Value™ is €18.50, compared to a current price of €12.00 — trading 35.1% below its estimated fair value. The current Return-on-Tangible-Equity is 27.41%, which is near median its 10-year median of 25.71 and 210.8% above the Software industry median of 8.82. Audius SE'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 Audius SE (HAM:3ITN), the current Return-on-Tangible-Equity is 27.41% 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 Audius SE (HAM:3ITN) Overvalued in 2026?
Based on GuruFocus' analysis, Audius SE stock appears to be undervalued.
The current stock price of €12.00 is trading 35.1% below its estimated GF Value™ of €18.50.
GuruFocus considers Audius SE to be Significantly Undervalued.
Key valuation signals for HAM:3ITN:
Return-on-Tangible-Equity: 27.41% (near median its 10-year median of 25.71)
GF Value™: €18.50 vs. price of €12.00 (35.1% below fair value)
Industry Position: 210.8% above the Software median (#877 of 2476)
No single metric tells the full story. See the HAM:3ITN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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