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Essen Speciality FilmsNSE:ESFL 67 Return-on-Tangible-Equity is -24.02% as of Mar. 2026. GuruFocus rates NSE:ESFL with a GF Score™ of 67/100 and a GF Value™ of ₹207.66 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 421 Furnishings, Fixtures & Appliances companies, Essen Speciality Films ranks worse than 75.06% 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. Essen Speciality Films's annualized net income for the quarter that ended in Mar. 2026 was ₹-352 Mil. Essen Speciality Films's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ₹1,466 Mil. Therefore, Essen Speciality Films's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was -24.02%.
The historical rank and industry rank for Essen Speciality Films's Return-on-Tangible-Equity or its related term are showing as below:
NSE:ESFL'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -2.69 Med: 12.47 Max: 18.03
Current: -2.65
During the past 7 years, Essen Speciality Films's highest Return-on-Tangible-Equity was 18.03%. The lowest was -2.69%. And the median was 12.47%.
NSE:ESFL's Return-on-Tangible-Equity is ranked worse than 75.06% of 421
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 5.08
vs NSE:ESFL: -2.65
Essen Speciality Films (NSE:ESFL) 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.
Essen Speciality Films Return-on-Tangible-Equity Related Terms
Essen Speciality Films Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Essen Speciality Films'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.
Essen Speciality Films Return-on-Tangible-Equity Chart
NSE:ESFL vs SN, SGI, MHK: Return-on-Tangible-Equity Comparison
For the Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films'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.
Essen Speciality Films Return-on-Tangible-Equity vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Essen Speciality Films'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 four times the quarterly (Mar. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of -24.02% mean?
Essen Speciality Films (NSE:ESFL) has a Return-on-Tangible-Equity of -24.02% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Essen Speciality Films and its competitors. According to the industry distribution chart, Essen Speciality Films ranks #316 out of 421 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 75.1%.
Is Essen Speciality Films' Return-on-Tangible-Equity too high?
Essen Speciality Films' current Return-on-Tangible-Equity is -24.02%. Based on the distribution chart, Essen Speciality Films ranks #316 out of 421 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Essen Speciality Films has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' Return-on-Tangible-Equity compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Essen Speciality Films ranks #316 out of 421 companies for Return-on-Tangible-Equity. This places Essen Speciality Films in the lower half of its industry. The industry median Return-on-Tangible-Equity is 5.08. 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 Furnishings, Fixtures & Appliances company?
The median Return-on-Tangible-Equity among Furnishings, Fixtures & Appliances companies is 5.08, based on 421 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 Essen Speciality Films and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Return-on-Tangible-Equity is 5.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essen Speciality Films's current Return-on-Tangible-Equity is -24.02%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹207.66, compared to a current price of ₹114.00 — trading 45.1% below its estimated fair value. The current Return-on-Tangible-Equity is -24.02%. Essen Speciality Films' overall GF Score™ is 67/100 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 Essen Speciality Films (NSE:ESFL), the current Return-on-Tangible-Equity is -24.02% as of Mar. 2026. 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?
Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued.
The current stock price of ₹114.00 is trading 45.1% below its estimated GF Value™ of ₹207.66.
GuruFocus considers Essen Speciality Films to be Possible Value Trap.
Key valuation signals for NSE:ESFL:
Return-on-Tangible-Equity: -24.02%
GF Value™: ₹207.66 vs. price of ₹114.00 (45.1% below fair value)
No single metric tells the full story. See the NSE:ESFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
67GF Score
Get the complete analysis for NSE:ESFL
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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