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. Universe Pharmaceuticals's annualized net income for the quarter that ended in Sep. 2025 was $-0.77 Mil. Universe Pharmaceuticals's average shareholder tangible equity for the quarter that ended in Sep. 2025 was $55.38 Mil. Therefore, Universe Pharmaceuticals's annualized Return-on-Tangible-Equity for the quarter that ended in Sep. 2025 was -1.40%.
The historical rank and industry rank for Universe Pharmaceuticals's Return-on-Tangible-Equity or its related term are showing as below:
UPC'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -23.89 Med: 10.63 Max: 80.05
Current: -7.06
During the past 8 years, Universe Pharmaceuticals's highest Return-on-Tangible-Equity was 80.05%. The lowest was -23.89%. And the median was 10.63%.
UPC's Return-on-Tangible-Equity is ranked worse than 78.13% of 896
companies
in the Drug Manufacturers industry
Industry Median: 7.795
vs UPC: -7.06
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.
Universe Pharmaceuticals Return-on-Tangible-Equity Related Terms
Universe Pharmaceuticals Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Universe Pharmaceuticals'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.
UPC vs CPMD, SHPH, NPHC: Return-on-Tangible-Equity Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Universe Pharmaceuticals'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.
Universe Pharmaceuticals Return-on-Tangible-Equity vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Universe Pharmaceuticals's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Universe Pharmaceuticals'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 (Sep. 2025) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of -1.40% mean?
Universe Pharmaceuticals (UPC) has a Return-on-Tangible-Equity of -1.40% as of Sep. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Universe Pharmaceuticals and its competitors. According to the industry distribution chart, Universe Pharmaceuticals ranks #700 out of 896 companies in the Drug Manufacturers industry, placing it in the top 78.1%.
Is Universe Pharmaceuticals' Return-on-Tangible-Equity too high?
Universe Pharmaceuticals' current Return-on-Tangible-Equity is -1.40%. Based on the distribution chart, Universe Pharmaceuticals ranks #700 out of 896 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Universe Pharmaceuticals has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universe Pharmaceuticals' Return-on-Tangible-Equity compare to CPMD and SHPH?
According to the Drug Manufacturers industry distribution chart, Universe Pharmaceuticals ranks #700 out of 896 companies for Return-on-Tangible-Equity. This places Universe Pharmaceuticals in the lower half of its industry. The industry median Return-on-Tangible-Equity is 7.80. 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 Drug Manufacturers company?
The median Return-on-Tangible-Equity among Drug Manufacturers companies is 7.80, based on 896 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 Universe Pharmaceuticals and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Equity is 7.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universe Pharmaceuticals's current Return-on-Tangible-Equity is -1.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universe Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Universe Pharmaceuticals (UPC) is currently considered Significantly Overvalued. The stock's GF Value™ is $5.22, compared to a current price of $12.12 — trading 132.2% above its estimated fair value. The current Return-on-Tangible-Equity is -1.40%. Universe Pharmaceuticals' overall GF Score™ is 58/100 with 7 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 Universe Pharmaceuticals (UPC), the current Return-on-Tangible-Equity is -1.40% as of Sep. 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 Universe Pharmaceuticals (UPC) Overvalued in 2026?
Based on GuruFocus' analysis, Universe Pharmaceuticals stock appears to be overvalued.
The current stock price of $12.12 is trading 132.2% above its estimated GF Value™ of $5.22.
GuruFocus considers Universe Pharmaceuticals to be Significantly Overvalued.
Key valuation signals for UPC:
Return-on-Tangible-Equity: -1.40%
GF Value™: $5.22 vs. price of $12.12 (132.2% above fair value)
No single metric tells the full story. See the UPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universe Pharmaceuticals Inc is a pharmaceutical company specializing in the manufacturing, marketing, sales and distribution of traditional Chinese medicine derivatives products targeting the elderly with the goal of addressing their physical conditions in the ageing process and promoting their general well-being. The company also sells biomedical drugs, medical instruments, Traditional Chinese Medicine Pieces, and dietary supplements manufactured by third-party pharmaceutical companies. Its products are under two categories namely treatment and relief for common chronic health conditions in the elderly designed to achieve physical wellness and longevity (Chronic Condition Treatments), and cold and flu medications.
58GF Score
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