Emerald Horizon AG (WBO:SMRX) Return-on-Tangible-Equity: 0.00% (As of Dec. 2025)

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WBO:SMRX Emerald Horizon AG WBO:SMRX
10 GF Score
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What is Emerald Horizon AG Return-on-Tangible-Equity?

Emerald Horizon AG WBO:SMRX -2.28% 10 Return-on-Tangible-Equity is 0.00% as of Dec. 2025. GuruFocus rates WBO:SMRX with a GF Score™ of 10/100. The stock has 1 warning sign investors should review. Among 2,974 Industrial Products companies, Emerald Horizon AG ranks worse than 33624.71% 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. Emerald Horizon AG's annualized net income for the quarter that ended in Dec. 2025 was €0.00 Mil. Emerald Horizon AG's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €0.15 Mil. Therefore, Emerald Horizon AG's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 0.00%.

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

WBO:SMRX's Return-on-Tangible-Equity is not ranked *
in the Industrial Products industry.
Industry Median: 6.775
* Ranked among companies with meaningful Return-on-Tangible-Equity only.

Emerald Horizon AG  (WBO:SMRX) 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.


Emerald Horizon AG Return-on-Tangible-Equity Related Terms


Emerald Horizon AG Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Emerald Horizon 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.

Emerald Horizon AG Return-on-Tangible-Equity Chart

Emerald Horizon AG Annual Data
Trend Dec23 Dec24 Dec25
Return-on-Tangible-Equity
0.00 -143.18 -524.23

Emerald Horizon AG Quarterly Data
Dec23 Dec24 Dec25
Return-on-Tangible-Equity 0.00 0.00 0.00

WBO:SMRX vs GEV, ETN, PH: Return-on-Tangible-Equity Comparison

For the Specialty Industrial Machinery subindustry, Emerald Horizon 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.


Emerald Horizon AG Return-on-Tangible-Equity vs Industrial Products Industry

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

* The bar in red indicates where Emerald Horizon AG's Return-on-Tangible-Equity falls into.


WBO:SMRX
10GF Score
Emerald Horizon AG WBO:SMRX
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Emerald Horizon AG Return-on-Tangible-Equity Calculation

Emerald Horizon AG'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 )
=-0.768/( (0.189+0.104 )/ 2 )
=-0.768/0.1465
=-524.23 %

Emerald Horizon AG's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Dec. 2024 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Dec. 2024 )(Q: Dec. 2025 )
=0/( (0.189+0.104)/ 2 )
=0/0.1465
=0.00 %

* 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 (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 0.00% mean?
Emerald Horizon AG (WBO:SMRX) has a Return-on-Tangible-Equity of 0.00% 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 Emerald Horizon AG and its competitors. According to the industry distribution chart, Emerald Horizon AG ranks #999999 out of 2974 companies in the Industrial Products industry.
Is Emerald Horizon AG's Return-on-Tangible-Equity too high?
Emerald Horizon AG's current Return-on-Tangible-Equity is 0.00%. Based on the distribution chart, Emerald Horizon AG ranks #999999 out of 2974 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Emerald Horizon AG has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Emerald Horizon AG's Return-on-Tangible-Equity compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Emerald Horizon AG ranks #999999 out of 2974 companies for Return-on-Tangible-Equity. This places Emerald Horizon AG in the lower half of its industry. The industry median Return-on-Tangible-Equity is 6.78. 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 6.78, based on 2,974 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 Emerald Horizon AG and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Equity is 6.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Emerald Horizon AG's current Return-on-Tangible-Equity is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emerald Horizon AG stock overvalued right now?
Emerald Horizon AG (WBO:SMRX) has a current Return-on-Tangible-Equity of 0.00%. The current Return-on-Tangible-Equity is 0.00%. Emerald Horizon AG's overall GF Score™ is 10/100 with 1 warning sign 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 Emerald Horizon AG (WBO:SMRX), the current Return-on-Tangible-Equity is 0.00% 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.

Emerald Horizon AG Business Description

Other Exchanges YO2:Germany
Address Karl-Huber-Gasse 15, Graz, AUT, 8041
Emerald Horizon AG develops technologies for decarbonizing the energy supply under the SMRX brand-ranging from hybrid energy storage systems to next-generation modular reactors. The company aims to provide safe, scalable, and globally deployable baseload energy, free from the drawbacks of conventional nuclear technology. Its technologies under development include ADES, an accelerator-driven thorium-based nuclear power system, and CALstore, a molten-salt thermal energy storage system. The company also develops the DUALstore PLUS system, which combines energy storage technologies with an AI-based multicontrol unit.
10GF 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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