First Tin (LSE:1SN) Return-on-Tangible-Equity: -3.00% (As of Dec. 2025)

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LSE:1SN First Tin PLC LSE:1SN
39 GF Score
Price £0.11
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What is First Tin Return-on-Tangible-Equity?

First Tin LSE:1SN 39 Return-on-Tangible-Equity is -3.00% as of Dec. 2025. GuruFocus rates LSE:1SN with a GF Score™ of 39/100. Among 2,384 Metals & Mining companies, First Tin ranks better than 68.5% 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. First Tin's annualized net income for the quarter that ended in Dec. 2025 was £-1.42 Mil. First Tin's average shareholder tangible equity for the quarter that ended in Dec. 2025 was £47.29 Mil. Therefore, First Tin's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -3.00%.

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

LSE:1SN' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -172.68   Med: -26.6   Max: -2.9
Current: -2.9

During the past 7 years, First Tin's highest Return-on-Tangible-Equity was -2.90%. The lowest was -172.68%. And the median was -26.60%.

LSE:1SN's Return-on-Tangible-Equity is ranked better than
68.5% of 2384 companies
in the Metals & Mining industry
Industry Median: -16.445 vs LSE:1SN: -2.90

First Tin  (LSE:1SN) 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.


First Tin Return-on-Tangible-Equity Related Terms


First Tin Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for First Tin'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.

First Tin Return-on-Tangible-Equity Chart

First Tin Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Jun25
Return-on-Tangible-Equity
Get a 7-Day Free Trial -58.29 -26.60 -13.14 -5.59 -3.73

First Tin Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 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 Premium Member Only -6.96 -4.29 -4.32 -2.88 -3.00

First Tin Return-on-Tangible-Equity Competitor Comparison

For the Other Industrial Metals & Mining subindustry, First Tin'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.


First Tin Return-on-Tangible-Equity vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, First Tin's Return-on-Tangible-Equity distribution charts can be found below:

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


LSE:1SN
39GF Score
First Tin PLC LSE:1SN
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tin Return-on-Tangible-Equity Calculation

First Tin's annualized Return-on-Tangible-Equity for the fiscal year that ended in Jun. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Jun. 2025 )  (A: Dec. 2023 )(A: Jun. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Jun. 2025 )  (A: Dec. 2023 )(A: Jun. 2025 )
=-1.554/( (38.967+44.309 )/ 2 )
=-1.554/41.638
=-3.73 %

First Tin'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 )
=-1.418/( (44.309+50.271)/ 2 )
=-1.418/47.29
=-3.00 %

* 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 -3.00% mean?
First Tin (LSE:1SN) has a Return-on-Tangible-Equity of -3.00% 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 First Tin and its competitors. According to the industry distribution chart, First Tin ranks #751 out of 2384 companies in the Metals & Mining industry, placing it in the top 31.5%.
Is First Tin's Return-on-Tangible-Equity too high?
First Tin's current Return-on-Tangible-Equity is -3.00%. Based on the distribution chart, First Tin ranks #751 out of 2384 companies in the Metals & Mining industry, which is above the industry midpoint. Overall, First Tin has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does First Tin's Return-on-Tangible-Equity compare to competitors?
According to the Metals & Mining industry distribution chart, First Tin ranks #751 out of 2384 companies for Return-on-Tangible-Equity. This puts First Tin 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 First Tin and its competitors. First Tin's current Return-on-Tangible-Equity is -3.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Tin stock overvalued right now?
First Tin (LSE:1SN) has a current Return-on-Tangible-Equity of -3.00%. The current Return-on-Tangible-Equity is -3.00%. First Tin's overall GF Score™ is 39/100. 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 First Tin (LSE:1SN), the current Return-on-Tangible-Equity is -3.00% 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.

First Tin Business Description

Other Exchanges 1SN:Germany
Address 47-48 Piccadilly, First Floor, London, GBR, W1J 0DT
First Tin PLC is engaged in developing hard rock tin projects in Germany and Australia. The company aims to use this critical mineral in the electric vehicle, renewable energy, and semiconductor supply chain. The company's projects include the Tellerhauser Project, the Taronga Project, the Gottesberg Project, and others.
39GF Score

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

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