Body One (XPAR:MLONE) Return-on-Tangible-Equity: Negative Tangible Equity% (As of Dec. 2024)

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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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.

What is Body One Return-on-Tangible-Equity?

Body One XPAR:MLONE Return-on-Tangible-Equity is Negative Tangible Equity% as of Dec. 2024. The stock has 5 warning signs investors should review. Among 1,013 Manufacturing - Apparel & Accessories companies, Body One ranks better than 99.9% 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. Body One's annualized net income for the quarter that ended in Dec. 2024 was €0.03 Mil. Body One's average shareholder tangible equity for the quarter that ended in Dec. 2024 was €-1.67 Mil. Therefore, Body One's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2024 was Negative Tangible Equity%.

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

XPAR:MLONE' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 0   Med: 0   Max: 0
Current: Negative Tangible Equity

XPAR:MLONE's Return-on-Tangible-Equity is ranked better than
99.9% of 1013 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.43 vs XPAR:MLONE: Negative Tangible Equity

Body One  (XPAR:MLONE) 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.


Body One Return-on-Tangible-Equity Related Terms


Body One Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Body One'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.

Body One Return-on-Tangible-Equity Chart

Body One Annual Data
Trend Mar15 Dec16 Dec17 Dec18 Dec19 Dec21 Dec22 Dec24
Return-on-Tangible-Equity
Get a 7-Day Free Trial Negative Tangible Equity 0.00 Negative Tangible Equity 0.00 Negative Tangible Equity

Body One Semi-Annual Data
Mar15 Dec16 Dec17 Dec18 Dec19 Dec21 Dec22 Dec24
Return-on-Tangible-Equity Get a 7-Day Free Trial Negative Tangible Equity 0.00 Negative Tangible Equity 0.00 Negative Tangible Equity

XPAR:MLONE vs RL, LEVI, VFC: Return-on-Tangible-Equity Comparison

For the Apparel Manufacturing subindustry, Body One'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.


Body One Return-on-Tangible-Equity vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Body One's Return-on-Tangible-Equity distribution charts can be found below:

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



Body One Return-on-Tangible-Equity Calculation

Body One's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2024 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2024 )  (A: Dec. 2022 )(A: Dec. 2024 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2024 )  (A: Dec. 2022 )(A: Dec. 2024 )
=0.033/( (-1.685+-1.645 )/ 2 )
=0.033/-1.665
=Negative Tangible Equity %

Body One's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2024 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2024 )  (Q: Dec. 2022 )(Q: Dec. 2024 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2024 )  (Q: Dec. 2022 )(Q: Dec. 2024 )
=0.033/( (-1.685+-1.645)/ 2 )
=0.033/-1.665
=Negative Tangible Equity %

* 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 one times the annual (Dec. 2024) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of Negative Tangible Equity% mean?
Body One (XPAR:MLONE) has a Return-on-Tangible-Equity of Negative Tangible Equity% as of Dec. 2024. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Body One and its competitors. According to the industry distribution chart, Body One ranks #1 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 0.099999999999994%.
Is Body One's Return-on-Tangible-Equity too high?
Body One's current Return-on-Tangible-Equity is Negative Tangible Equity%. Based on the distribution chart, Body One ranks #1 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers.
How does Body One's Return-on-Tangible-Equity compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Body One ranks #1 out of 1013 companies for Return-on-Tangible-Equity. This places Body One in the top 0% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 4.43. 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 Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Equity among Manufacturing - Apparel & Accessories companies is 4.43, based on 1,013 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 Body One and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Equity is 4.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Body One's current Return-on-Tangible-Equity is Negative Tangible Equity%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Body One stock overvalued right now?
Based on GuruFocus' analysis, Body One (XPAR:MLONE) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.35, compared to a current price of €0.88 — trading 151.4% above its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. 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 Body One (XPAR:MLONE), the current Return-on-Tangible-Equity is Negative Tangible Equity% as of Dec. 2024. 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.

Body One Business Description

Address 47-49 rue Cartier Bresson, Pantin, FRA, 93500
Body One SA manufactures and sells lingerie for women. The company product portfolio includes nightwear lingerie, swimwear lingerie, and sportswear lingerie.