Lena Lighting (WAR:LEN) Return-on-Tangible-Equity: -3.61% (As of Mar. 2026)


WAR:LEN Lena Lighting SA WAR:LEN
73 GF Score
Price zł2.17
GF Value zł2.91
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Lena Lighting Return-on-Tangible-Equity?

Lena Lighting WAR:LEN 73 Return-on-Tangible-Equity is -3.61% as of Mar. 2026. GuruFocus rates WAR:LEN with a GF Score™ of 73/100 and a GF Value™ of zł2.91 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 2,972 Industrial Products companies, Lena Lighting ranks worse than 73.59% 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. Lena Lighting's annualized net income for the quarter that ended in Mar. 2026 was zł-3.9 Mil. Lena Lighting's average shareholder tangible equity for the quarter that ended in Mar. 2026 was zł108.8 Mil. Therefore, Lena Lighting's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was -3.61%.

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

WAR:LEN' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0.89   Med: 9.07   Max: 12.9
Current: 0.89

During the past 13 years, Lena Lighting's highest Return-on-Tangible-Equity was 12.90%. The lowest was 0.89%. And the median was 9.07%.

WAR:LEN's Return-on-Tangible-Equity is ranked worse than
73.59% of 2972 companies
in the Industrial Products industry
Industry Median: 6.72 vs WAR:LEN: 0.89

Lena Lighting  (WAR:LEN) 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.


Lena Lighting Return-on-Tangible-Equity Related Terms


Lena Lighting Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Lena Lighting'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.

Lena Lighting Return-on-Tangible-Equity Chart

Lena Lighting Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.14 9.18 8.99 2.25 1.87

Lena Lighting Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.35 3.75 5.11 -1.71 -3.61

WAR:LEN vs VRT, BE, HUBB: Return-on-Tangible-Equity Comparison

For the Electrical Equipment & Parts subindustry, Lena Lighting'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.


Lena Lighting Return-on-Tangible-Equity vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Lena Lighting's Return-on-Tangible-Equity distribution charts can be found below:

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


WAR:LEN
73GF Score
Lena Lighting SA WAR:LEN
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lena Lighting Return-on-Tangible-Equity Calculation

Lena Lighting'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 )
=2.045/( (109.784+109.348 )/ 2 )
=2.045/109.566
=1.87 %

Lena Lighting'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 )
=-3.932/( (109.348+108.311)/ 2 )
=-3.932/108.8295
=-3.61 %

* 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 -3.61% mean?
Lena Lighting (WAR:LEN) has a Return-on-Tangible-Equity of -3.61% 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 Lena Lighting and its competitors. Over the past decade, Lena Lighting's Return-on-Tangible-Equity has ranged from 0.89 to 12.90. According to the industry distribution chart, Lena Lighting ranks #2187 out of 2972 companies in the Industrial Products industry, placing it in the top 73.6%.
Is Lena Lighting's Return-on-Tangible-Equity too high?
Lena Lighting's current Return-on-Tangible-Equity is -3.61%. Over the past 10 years, this metric has ranged from a low of 0.89 to a high of 12.90. Based on the distribution chart, Lena Lighting ranks #2187 out of 2972 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Lena Lighting has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lena Lighting's Return-on-Tangible-Equity compare to VRT and BE?
According to the Industrial Products industry distribution chart, Lena Lighting ranks #2187 out of 2972 companies for Return-on-Tangible-Equity. This places Lena Lighting in the lower half of its industry. The industry median Return-on-Tangible-Equity is 6.72. Historically, Lena Lighting's own Return-on-Tangible-Equity has ranged from 0.89 to 12.90 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 an Industrial Products company?
The median Return-on-Tangible-Equity among Industrial Products companies is 6.72, based on 2,972 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 Lena Lighting and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Equity is 6.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lena Lighting's current Return-on-Tangible-Equity is -3.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lena Lighting stock overvalued right now?
Based on GuruFocus' analysis, Lena Lighting (WAR:LEN) is currently considered Modestly Undervalued. The stock's GF Value™ is zł2.91, compared to a current price of zł2.17 — trading 25.4% below its estimated fair value. The current Return-on-Tangible-Equity is -3.61%. Lena Lighting's overall GF Score™ is 73/100 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 Lena Lighting (WAR:LEN), the current Return-on-Tangible-Equity is -3.61% 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 Lena Lighting (WAR:LEN) Overvalued in 2026?

Based on GuruFocus' analysis, Lena Lighting stock appears to be undervalued. The current stock price of zł2.17 is trading 25.4% below its estimated GF Value™ of zł2.91. GuruFocus considers Lena Lighting to be Modestly Undervalued.

Key valuation signals for WAR:LEN:

  • Return-on-Tangible-Equity: -3.61%
  • GF Value™: zł2.91 vs. price of zł2.17 (25.4% below fair value)
  • GF Score™: 73/100 with 7 warning signs

No single metric tells the full story. See the WAR:LEN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lena Lighting Business Description

Address ul. Kornicka 52, Sroda Wielkopolska, POL, 63-000
Lena Lighting SA is a Poland based producer of professional, investment light fittings. Its products include surface-mounted wall and ceiling fitting for use with fluorescent tubes; one-sided and double-sided evacuation lighting fittings.
73GF Score

Get the complete analysis for WAR:LEN

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

zł2.17
Price
zł2.91
GF Value