Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) Return-on-Tangible-Equity: 29.54% (As of Dec. 2025) — 72% Above Median


XSWX:LISP Chocoladefabriken Lindt & Spruengli AG XSWX:LISP
86 GF Score
Price CHF9,720.00
GF Value CHF12,633.55
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Chocoladefabriken Lindt & Spruengli AG Return-on-Tangible-Equity?

Chocoladefabriken Lindt & Spruengli AG XSWX:LISP +2.48% 86 Return-on-Tangible-Equity is 29.54% as of Dec. 2025, which is 72% above its 10-year median of 17.14. GuruFocus rates XSWX:LISP with a GF Score™ of 86/100 and a GF Value™ of CHF12,633.55 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,872 Consumer Packaged Goods companies, Chocoladefabriken Lindt & Spruengli AG ranks better than 80.29% 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. Chocoladefabriken Lindt & Spruengli AG's annualized net income for the quarter that ended in Dec. 2025 was CHF1,077 Mil. Chocoladefabriken Lindt & Spruengli AG's average shareholder tangible equity for the quarter that ended in Dec. 2025 was CHF3,645 Mil. Therefore, Chocoladefabriken Lindt & Spruengli AG's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 29.54%.

The historical rank and industry rank for Chocoladefabriken Lindt & Spruengli AG's Return-on-Tangible-Equity or its related term are showing as below:

XSWX:LISP' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 9.76   Med: 17.14   Max: 22.01
Current: 20.18

During the past 13 years, Chocoladefabriken Lindt & Spruengli AG's highest Return-on-Tangible-Equity was 22.01%. The lowest was 9.76%. And the median was 17.14%.

XSWX:LISP's Return-on-Tangible-Equity is ranked better than
80.29% of 1872 companies
in the Consumer Packaged Goods industry
Industry Median: 7.715 vs XSWX:LISP: 20.18

Chocoladefabriken Lindt & Spruengli AG  (XSWX:LISP) 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.


Chocoladefabriken Lindt & Spruengli AG Return-on-Tangible-Equity Related Terms


Chocoladefabriken Lindt & Spruengli AG Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Chocoladefabriken Lindt & Spruengli 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.

Chocoladefabriken Lindt & Spruengli AG Return-on-Tangible-Equity Chart

Chocoladefabriken Lindt & Spruengli AG 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 13.60 16.29 22.01 20.55 19.95

Chocoladefabriken Lindt & Spruengli AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 30.71 14.44 27.78 10.73 29.54

XSWX:LISP vs MDLZ, HSY, TR: Return-on-Tangible-Equity Comparison

For the Confectioners subindustry, Chocoladefabriken Lindt & Spruengli 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.


Chocoladefabriken Lindt & Spruengli AG Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Chocoladefabriken Lindt & Spruengli AG's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Chocoladefabriken Lindt & Spruengli AG's Return-on-Tangible-Equity falls into.


XSWX:LISP
86GF Score
Chocoladefabriken Lindt & Spruengli AG XSWX:LISP
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Chocoladefabriken Lindt & Spruengli AG Return-on-Tangible-Equity Calculation

Chocoladefabriken Lindt & Spruengli 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 )
=727.2/( (3523.3+3768.5 )/ 2 )
=727.2/3645.9
=19.95 %

Chocoladefabriken Lindt & Spruengli 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: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=1076.6/( (3521.5+3768.5)/ 2 )
=1076.6/3645
=29.54 %

* 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 two times the semi-annual (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 29.54% mean?
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) has a Return-on-Tangible-Equity of 29.54% 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 Chocoladefabriken Lindt & Spruengli AG and its competitors. This is 72% above median its historical median of 17.14. Over the past decade, Chocoladefabriken Lindt & Spruengli AG's Return-on-Tangible-Equity has ranged from 9.76 to 22.01. According to the industry distribution chart, Chocoladefabriken Lindt & Spruengli AG ranks #369 out of 1872 companies in the Consumer Packaged Goods industry, placing it in the top 19.7%.
Is Chocoladefabriken Lindt & Spruengli AG's Return-on-Tangible-Equity too high?
Chocoladefabriken Lindt & Spruengli AG's current Return-on-Tangible-Equity of 29.54% is 72% above median its 10-year median of 17.14. Over the past 10 years, this metric has ranged from a low of 9.76 to a high of 22.01. The Consumer Packaged Goods industry median Return-on-Tangible-Equity is 7.72. Chocoladefabriken Lindt & Spruengli AG's value of 29.54% is 282.9% above this industry median. Based on the distribution chart, Chocoladefabriken Lindt & Spruengli AG ranks #369 out of 1872 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Chocoladefabriken Lindt & Spruengli AG has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chocoladefabriken Lindt & Spruengli AG's Return-on-Tangible-Equity compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, Chocoladefabriken Lindt & Spruengli AG ranks #369 out of 1872 companies for Return-on-Tangible-Equity. This places Chocoladefabriken Lindt & Spruengli AG in the top 20% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.72. Chocoladefabriken Lindt & Spruengli AG's value of 29.54% is 282.9% above this benchmark. Historically, Chocoladefabriken Lindt & Spruengli AG's own Return-on-Tangible-Equity has ranged from 9.76 to 22.01 over the past decade. While the company's 10-year median is 17.14 vs. the industry median of 7.72, Chocoladefabriken Lindt & Spruengli AG 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Equity among Consumer Packaged Goods companies is 7.72, based on 1,872 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. Chocoladefabriken Lindt & Spruengli AG's current Return-on-Tangible-Equity of 29.54% is 282.9% 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 Chocoladefabriken Lindt & Spruengli AG and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 7.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chocoladefabriken Lindt & Spruengli AG's current Return-on-Tangible-Equity is 29.54%, which is 72% above median its own 10-year median of 17.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chocoladefabriken Lindt & Spruengli AG stock overvalued right now?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF12,633.55, compared to a current price of CHF9,720.00 — trading 23.1% below its estimated fair value. The current Return-on-Tangible-Equity is 29.54%, which is 72% above median its 10-year median of 17.14 and 282.9% above the Consumer Packaged Goods industry median of 7.72. Chocoladefabriken Lindt & Spruengli AG's overall GF Score™ is 86/100 with 2 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP), the current Return-on-Tangible-Equity is 29.54% 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.

Is Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) Overvalued in 2026?

Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG stock appears to be undervalued. The current stock price of CHF9,720.00 is trading 23.1% below its estimated GF Value™ of CHF12,633.55. GuruFocus considers Chocoladefabriken Lindt & Spruengli AG to be Modestly Undervalued.

Key valuation signals for XSWX:LISP:

  • Return-on-Tangible-Equity: 29.54% (72% above median its 10-year median of 17.14)
  • GF Value™: CHF12,633.55 vs. price of CHF9,720.00 (23.1% below fair value)
  • GF Score™: 86/100 with 2 warning signs
  • Industry Position: 282.9% above the Consumer Packaged Goods median (#369 of 1872)

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


Chocoladefabriken Lindt & Spruengli AG Business Description

Address Seestrasse 204, Kilchberg, CHE, CH-8802
Swiss-based Chocoladefabriken Lindt & Spruengli is a manufacturer of premium chocolate. Key brands include Lindt, Lindor, Ghirardelli, Russell Stover, Whitman's, and Caffarel. The company bought US-based Russell Stover, its largest-ever acquisition, in 2014. It derives the bulk of its sales from Europe (47% of its consolidated base) but also competes in North America (40%) and the rest of the world (13%). The company operates 11 manufacturing plants in Europe and the United States. Its distribution network includes more than 620 own stores.
86GF 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.

CHF9,720.00
Price
CHF12,633.55
GF Value