Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Luz Del SurALIM:LUSURC1 57 Return-on-Tangible-Equity is 18.76% as of Dec. 2025, which is 0% below its 10-year median of 18.85. GuruFocus rates LIM:LUSURC1 with a GF Score™ of 57/100 and a GF Value™ of S/.17.01 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 495 Utilities - Regulated companies, Luz Del SurA ranks better than 72.93% 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. Luz Del SurA's annualized net income for the quarter that ended in Dec. 2025 was S/.716 Mil. Luz Del SurA's average shareholder tangible equity for the quarter that ended in Dec. 2025 was S/.3,819 Mil. Therefore, Luz Del SurA's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 18.76%.
The historical rank and industry rank for Luz Del SurA's Return-on-Tangible-Equity or its related term are showing as below:
LIM:LUSURC1'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 14.55 Med: 18.85 Max: 21.03
Current: 18.76
During the past 13 years, Luz Del SurA's highest Return-on-Tangible-Equity was 21.03%. The lowest was 14.55%. And the median was 18.85%.
LIM:LUSURC1's Return-on-Tangible-Equity is ranked better than 72.93% of 495
companies
in the Utilities - Regulated industry
Industry Median: 11.23
vs LIM:LUSURC1: 18.76
Luz Del SurA (LIM:LUSURC1) 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.
Luz Del SurA Return-on-Tangible-Equity Related Terms
Luz Del SurA Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Luz Del SurA'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.
LIM:LUSURC1 vs NEE, SO, DUK: Return-on-Tangible-Equity Comparison
For the Utilities - Regulated Electric subindustry, Luz Del SurA'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.
Luz Del SurA Return-on-Tangible-Equity vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Luz Del SurA's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Luz Del SurA'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 one times the 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 18.76% mean?
Luz Del SurA (LIM:LUSURC1) has a Return-on-Tangible-Equity of 18.76% 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 Luz Del SurA and its competitors. This is near median its historical median of 18.85. Over the past decade, Luz Del SurA's Return-on-Tangible-Equity has ranged from 14.55 to 21.03. According to the industry distribution chart, Luz Del SurA ranks #134 out of 495 companies in the Utilities - Regulated industry, placing it in the top 27.1%.
Is Luz Del SurA's Return-on-Tangible-Equity too high?
Luz Del SurA's current Return-on-Tangible-Equity of 18.76% is near median its 10-year median of 18.85. Over the past 10 years, this metric has ranged from a low of 14.55 to a high of 21.03. The Utilities - Regulated industry median Return-on-Tangible-Equity is 11.23. Luz Del SurA's value of 18.76% is 67.1% above this industry median. Based on the distribution chart, Luz Del SurA ranks #134 out of 495 companies in the Utilities - Regulated industry, which is above the industry midpoint. Overall, Luz Del SurA has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Luz Del SurA's Return-on-Tangible-Equity compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, Luz Del SurA ranks #134 out of 495 companies for Return-on-Tangible-Equity. This puts Luz Del SurA in the upper half of its industry. The industry median Return-on-Tangible-Equity is 11.23. Luz Del SurA's value of 18.76% is 67.1% above this benchmark. Historically, Luz Del SurA's own Return-on-Tangible-Equity has ranged from 14.55 to 21.03 over the past decade. While the company's 10-year median is 18.85 vs. the industry median of 11.23, Luz Del SurA 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 an Utilities - Regulated company?
The median Return-on-Tangible-Equity among Utilities - Regulated companies is 11.23, based on 495 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. Luz Del SurA's current Return-on-Tangible-Equity of 18.76% is 67.1% 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 Luz Del SurA and its competitors. For the Utilities - Regulated industry, the median Return-on-Tangible-Equity is 11.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luz Del SurA's current Return-on-Tangible-Equity is 18.76%, which is near median its own 10-year median of 18.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luz Del SurA stock overvalued right now?
Based on GuruFocus' analysis, Luz Del SurA (LIM:LUSURC1) is currently considered Modestly Undervalued. The stock's GF Value™ is S/.17.01, compared to a current price of S/.13.00 — trading 23.6% below its estimated fair value. The current Return-on-Tangible-Equity is 18.76%, which is near median its 10-year median of 18.85 and 67.1% above the Utilities - Regulated industry median of 11.23. Luz Del SurA's overall GF Score™ is 57/100 with 8 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 Luz Del SurA (LIM:LUSURC1), the current Return-on-Tangible-Equity is 18.76% 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 Luz Del SurA (LIM:LUSURC1) Overvalued in 2026?
Based on GuruFocus' analysis, Luz Del SurA stock appears to be undervalued.
The current stock price of S/.13.00 is trading 23.6% below its estimated GF Value™ of S/.17.01.
GuruFocus considers Luz Del SurA to be Modestly Undervalued.
Key valuation signals for LIM:LUSURC1:
Return-on-Tangible-Equity: 18.76% (near median its 10-year median of 18.85)
GF Value™: S/.17.01 vs. price of S/.13.00 (23.6% below fair value)
Industry Position: 67.1% above the Utilities - Regulated median (#134 of 495)
No single metric tells the full story. See the LIM:LUSURC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luz Del Sur SAA is a Peru-based electric power distribution company which provides service to approximately 900 thousand clients. The company also provides other services such as maintenance of internal installations and electrical networks, as well as energy diagnoses. It also focuses on expansion and improvement of the electrical grid, construction of transmission and distribution substations, and purchase of machinery and equipment.
57GF Score
Get the complete analysis for LIM:LUSURC1
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LIM:LUSURC1 has been successfully added to your 
