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.
Berner Kantonalbank AGLTS:0QM2 +0.39%51 Return-on-Tangible-Equity is 6.51% as of Dec. 2025, which is 14% above its 10-year median of 5.70. GuruFocus rates LTS:0QM2 with a GF Score™ of 51/100 and a GF Value™ of CHF254.79 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,526 Banks companies, Berner Kantonalbank AG ranks worse than 79.62% 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. Berner Kantonalbank AG's annualized net income for the quarter that ended in Dec. 2025 was CHF198.1 Mil. Berner Kantonalbank AG's average shareholder tangible equity for the quarter that ended in Dec. 2025 was CHF3,041.1 Mil. Therefore, Berner Kantonalbank AG's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 6.51%.
The historical rank and industry rank for Berner Kantonalbank AG's Return-on-Tangible-Equity or its related term are showing as below:
LTS:0QM2'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 5.49 Med: 5.7 Max: 6.19
Current: 5.79
During the past 13 years, Berner Kantonalbank AG's highest Return-on-Tangible-Equity was 6.19%. The lowest was 5.49%. And the median was 5.70%.
LTS:0QM2's Return-on-Tangible-Equity is ranked worse than 79.62% of 1526
companies
in the Banks industry
Industry Median: 11.205
vs LTS:0QM2: 5.79
Berner Kantonalbank AG (LTS:0QM2) 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.
Berner Kantonalbank AG Return-on-Tangible-Equity Related Terms
Berner Kantonalbank AG Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Berner Kantonalbank AG'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.
Berner Kantonalbank AG Return-on-Tangible-Equity Chart
Berner Kantonalbank AG Return-on-Tangible-Equity Competitor Comparison
For the Banks - Regional subindustry, Berner Kantonalbank AG'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.
Berner Kantonalbank AG Return-on-Tangible-Equity vs Banks Industry
For the Banks industry and Financial Services sector, Berner Kantonalbank AG's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Berner Kantonalbank AG'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 6.51% mean?
Berner Kantonalbank AG (LTS:0QM2) has a Return-on-Tangible-Equity of 6.51% 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 Berner Kantonalbank AG and its competitors. This is 14% above median its historical median of 5.70. Over the past decade, Berner Kantonalbank AG's Return-on-Tangible-Equity has ranged from 5.49 to 6.19. According to the industry distribution chart, Berner Kantonalbank AG ranks #1215 out of 1526 companies in the Banks industry, placing it in the top 79.6%.
Is Berner Kantonalbank AG's Return-on-Tangible-Equity too high?
Berner Kantonalbank AG's current Return-on-Tangible-Equity of 6.51% is 14% above median its 10-year median of 5.70. Over the past 10 years, this metric has ranged from a low of 5.49 to a high of 6.19. The Banks industry median Return-on-Tangible-Equity is 11.21. Berner Kantonalbank AG's value of 6.51% is 41.9% below this industry median. Based on the distribution chart, Berner Kantonalbank AG ranks #1215 out of 1526 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, Berner Kantonalbank AG has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Berner Kantonalbank AG's Return-on-Tangible-Equity compare to competitors?
According to the Banks industry distribution chart, Berner Kantonalbank AG ranks #1215 out of 1526 companies for Return-on-Tangible-Equity. This places Berner Kantonalbank AG in the lower half of its industry. The industry median Return-on-Tangible-Equity is 11.21. Berner Kantonalbank AG's value of 6.51% is 41.9% below this benchmark. Historically, Berner Kantonalbank AG's own Return-on-Tangible-Equity has ranged from 5.49 to 6.19 over the past decade. While the company's 10-year median is 5.70 vs. the industry median of 11.21, Berner Kantonalbank AG 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 Banks company?
The median Return-on-Tangible-Equity among Banks companies is 11.21, based on 1,526 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. Berner Kantonalbank AG's current Return-on-Tangible-Equity of 6.51% is 41.9% 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 Berner Kantonalbank AG and its competitors. For the Banks industry, the median Return-on-Tangible-Equity is 11.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Berner Kantonalbank AG's current Return-on-Tangible-Equity is 6.51%, which is 14% above median its own 10-year median of 5.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Berner Kantonalbank AG stock overvalued right now?
Based on GuruFocus' analysis, Berner Kantonalbank AG (LTS:0QM2) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF254.79, compared to a current price of CHF377.46 — trading 48.1% above its estimated fair value. The current Return-on-Tangible-Equity is 6.51%, which is 14% above median its 10-year median of 5.70 and 41.9% below the Banks industry median of 11.21. Berner Kantonalbank AG's overall GF Score™ is 51/100 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 Berner Kantonalbank AG (LTS:0QM2), the current Return-on-Tangible-Equity is 6.51% 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 Berner Kantonalbank AG (LTS:0QM2) Overvalued in 2026?
Based on GuruFocus' analysis, Berner Kantonalbank AG stock appears to be overvalued.
The current stock price of CHF377.46 is trading 48.1% above its estimated GF Value™ of CHF254.79.
GuruFocus considers Berner Kantonalbank AG to be Significantly Overvalued.
Key valuation signals for LTS:0QM2:
Return-on-Tangible-Equity: 6.51% (14% above median its 10-year median of 5.70)
GF Value™: CHF254.79 vs. price of CHF377.46 (48.1% above fair value)
Industry Position: 41.9% below the Banks median (#1215 of 1526)
No single metric tells the full story. See the LTS:0QM2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Berner Kantonalbank AG is a Swiss cantonal bank. It is engaged in the business activities in the Canton and the neighboring economic area. It manages the assets, grants loans to private individuals and companies. The bank offers solutions for paying, saving, investing, financing and provisioning. It focuses its activities on two core business areas namely business with private and corporate customers, in particular, SMEs, and asset management. The bank provides consultancies to SMEs and individuals, as an employer, as a training bank, and as a taxpayer.
51GF Score
Get the complete analysis for LTS:0QM2
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
LTS:0QM2 has been successfully added to your 
