Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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. Aviyan Laghubitta Bittiyanstha's annualized net income for the quarter that ended in Apr. 2026 was NPR84.6 Mil. Aviyan Laghubitta Bittiyanstha's average shareholder tangible equity for the quarter that ended in Apr. 2026 was NPR383.2 Mil. Therefore, Aviyan Laghubitta Bittiyanstha's annualized Return-on-Tangible-Equity for the quarter that ended in Apr. 2026 was 22.07%.
The historical rank and industry rank for Aviyan Laghubitta Bittiyanstha's Return-on-Tangible-Equity or its related term are showing as below:
XNEP:AVYAN'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -9.34 Med: 0.35 Max: 37
Current: 37
During the past 4 years, Aviyan Laghubitta Bittiyanstha's highest Return-on-Tangible-Equity was 37.00%. The lowest was -9.34%. And the median was 0.35%.
XNEP:AVYAN's Return-on-Tangible-Equity is ranked better than 93.36% of 527
companies
in the Credit Services industry
Industry Median: 7.06
vs XNEP:AVYAN: 37.00
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.
Aviyan Laghubitta Bittiyanstha Return-on-Tangible-Equity Related Terms
Aviyan Laghubitta Bittiyanstha Return-on-Tangible-Equity Historical Data
* 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.
XNEP:AVYAN vs V, MA, AXP: Return-on-Tangible-Equity Comparison
For the Credit Services subindustry, Aviyan Laghubitta Bittiyanstha'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.
Aviyan Laghubitta Bittiyanstha Return-on-Tangible-Equity vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Aviyan Laghubitta Bittiyanstha's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Aviyan Laghubitta Bittiyanstha'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 (Apr. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 22.07% mean?
Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN) has a Return-on-Tangible-Equity of 22.07% as of Apr. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Aviyan Laghubitta Bittiyanstha and its competitors. This is 6206% above median its historical median of 0.35. According to the industry distribution chart, Aviyan Laghubitta Bittiyanstha ranks #35 out of 527 companies in the Credit Services industry, placing it in the top 6.6%.
Is Aviyan Laghubitta Bittiyanstha's Return-on-Tangible-Equity too high?
Aviyan Laghubitta Bittiyanstha's current Return-on-Tangible-Equity of 22.07% is 6206% above median its 10-year median of 0.35. The Credit Services industry median Return-on-Tangible-Equity is 7.06. Aviyan Laghubitta Bittiyanstha's value of 22.07% is 212.6% above this industry median. Based on the distribution chart, Aviyan Laghubitta Bittiyanstha ranks #35 out of 527 companies in the Credit Services industry, which is in the top quartile — a strong position relative to peers. Overall, Aviyan Laghubitta Bittiyanstha has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Aviyan Laghubitta Bittiyanstha's Return-on-Tangible-Equity compare to V and MA?
According to the Credit Services industry distribution chart, Aviyan Laghubitta Bittiyanstha ranks #35 out of 527 companies for Return-on-Tangible-Equity. This places Aviyan Laghubitta Bittiyanstha in the top 7% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.06. Aviyan Laghubitta Bittiyanstha's value of 22.07% is 212.6% above this benchmark. While the company's 10-year median is 0.35 vs. the industry median of 7.06, Aviyan Laghubitta Bittiyanstha has consistently been above the industry average. 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 Credit Services company?
The median Return-on-Tangible-Equity among Credit Services companies is 7.06, based on 527 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. Aviyan Laghubitta Bittiyanstha's current Return-on-Tangible-Equity of 22.07% is 212.6% above the industry median. 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 Aviyan Laghubitta Bittiyanstha and its competitors. For the Credit Services industry, the median Return-on-Tangible-Equity is 7.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aviyan Laghubitta Bittiyanstha's current Return-on-Tangible-Equity is 22.07%, which is 6206% above median its own 10-year median of 0.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aviyan Laghubitta Bittiyanstha stock overvalued right now?
Based on GuruFocus' analysis, Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN) is currently considered Possible Value Trap. The stock's GF Value™ is NPR1,788.91, compared to a current price of NPR1,060.00 — trading 40.7% below its estimated fair value. The current Return-on-Tangible-Equity is 22.07%, which is 6206% above median its 10-year median of 0.35 and 212.6% above the Credit Services industry median of 7.06. Aviyan Laghubitta Bittiyanstha's overall GF Score™ is 55/100 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 Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN), the current Return-on-Tangible-Equity is 22.07% as of Apr. 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 Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN) Overvalued in 2026?
Based on GuruFocus' analysis, Aviyan Laghubitta Bittiyanstha stock appears to be undervalued.
The current stock price of NPR1,060.00 is trading 40.7% below its estimated GF Value™ of NPR1,788.91.
GuruFocus considers Aviyan Laghubitta Bittiyanstha to be Possible Value Trap.
Key valuation signals for XNEP:AVYAN:
Return-on-Tangible-Equity: 22.07% (6206% above median its 10-year median of 0.35)
GF Value™: NPR1,788.91 vs. price of NPR1,060.00 (40.7% below fair value)
Industry Position: 212.6% above the Credit Services median (#35 of 527)
No single metric tells the full story. See the XNEP:AVYAN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Aviyan Laghubitta Bittiya Sanstha Ltd provides retail microfinance in Nepal. It offers various loans, such as general, alternate energy, seasonal, discipline, emergency, micro entrepreneur, foreign employment, education, home construction, agro equipment, business loans, and SRG loans.
55GF Score
Get the complete analysis for XNEP:AVYAN
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XNEP:AVYAN has been successfully added to your 
