B-Act (WAR:BAC) Return-on-Tangible-Equity: -34.37% (As of Mar. 2026)


WAR:BAC B-Act SA WAR:BAC
19 GF Score
Price zł3.87
! 6 Warning Signs
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What is B-Act Return-on-Tangible-Equity?

B-Act WAR:BAC -0.51% 19 Return-on-Tangible-Equity is -34.37% as of Mar. 2026. GuruFocus rates WAR:BAC with a GF Score™ of 19/100. The stock has 6 warning signs investors should review. Among 1,706 Construction companies, B-Act ranks better than 66.76% 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. B-Act's annualized net income for the quarter that ended in Mar. 2026 was zł-3.42 Mil. B-Act's average shareholder tangible equity for the quarter that ended in Mar. 2026 was zł9.96 Mil. Therefore, B-Act's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was -34.37%.

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

WAR:BAC' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 13.65   Med: 26.71   Max: 40.58
Current: 13.65

During the past 5 years, B-Act's highest Return-on-Tangible-Equity was 40.58%. The lowest was 13.65%. And the median was 26.71%.

WAR:BAC's Return-on-Tangible-Equity is ranked better than
66.76% of 1706 companies
in the Construction industry
Industry Median: 8.235 vs WAR:BAC: 13.65

B-Act  (WAR:BAC) 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.


B-Act Return-on-Tangible-Equity Related Terms


B-Act Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for B-Act'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.

B-Act Return-on-Tangible-Equity Chart

B-Act Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
33.74 40.58 26.71 19.10 18.25

B-Act Quarterly Data
Dec21 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 Premium Member Only -16.84 74.67 4.05 12.73 -34.37

WAR:BAC vs PWR, FIX, EME: Return-on-Tangible-Equity Comparison

For the Engineering & Construction subindustry, B-Act'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.


B-Act Return-on-Tangible-Equity vs Construction Industry

For the Construction industry and Industrials sector, B-Act's Return-on-Tangible-Equity distribution charts can be found below:

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


WAR:BAC
19GF Score
B-Act SA WAR:BAC
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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B-Act Return-on-Tangible-Equity Calculation

B-Act's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=1.803/( (9.38+10.376 )/ 2 )
=1.803/9.878
=18.25 %

B-Act's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=-3.424/( (10.376+9.551)/ 2 )
=-3.424/9.9635
=-34.37 %

* 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 -34.37% mean?
B-Act (WAR:BAC) has a Return-on-Tangible-Equity of -34.37% 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 B-Act and its competitors. Over the past decade, B-Act's Return-on-Tangible-Equity has ranged from 13.65 to 40.58. According to the industry distribution chart, B-Act ranks #567 out of 1706 companies in the Construction industry, placing it in the top 33.2%.
Is B-Act's Return-on-Tangible-Equity too high?
B-Act's current Return-on-Tangible-Equity is -34.37%. Over the past 10 years, this metric has ranged from a low of 13.65 to a high of 40.58. Based on the distribution chart, B-Act ranks #567 out of 1706 companies in the Construction industry, which is above the industry midpoint. Overall, B-Act has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does B-Act's Return-on-Tangible-Equity compare to PWR and FIX?
According to the Construction industry distribution chart, B-Act ranks #567 out of 1706 companies for Return-on-Tangible-Equity. This puts B-Act in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.24. Historically, B-Act's own Return-on-Tangible-Equity has ranged from 13.65 to 40.58 over the past decade. 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 Construction company?
The median Return-on-Tangible-Equity among Construction companies is 8.24, based on 1,706 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 B-Act and its competitors. For the Construction industry, the median Return-on-Tangible-Equity is 8.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B-Act's current Return-on-Tangible-Equity is -34.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B-Act stock overvalued right now?
B-Act (WAR:BAC) has a current Return-on-Tangible-Equity of -34.37%. The current Return-on-Tangible-Equity is -34.37%. B-Act's overall GF Score™ is 19/100 with 6 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 B-Act (WAR:BAC), the current Return-on-Tangible-Equity is -34.37% 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.

B-Act Business Description

Address ul. Paderewskiego 24, Bydgoszcz, POL, 85075
B-Act SA is an engineering consulting company. The company is engaged in management, consulting, and supervision in the implementation of construction projects in Poland, Romania, Ukraine and the Baltic States. The company provide comprehensive services including representing the investor, technical, economic, financial and legal advice, as well as controlling the course of the investment process with the use of modern IT tools.
19GF 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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