Smart Shooter (XTAE:SMSH) Return-on-Tangible-Equity: 39.12% (As of Dec. 2025) — 71% Above Median

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XTAE:SMSH Smart Shooter Ltd XTAE:SMSH
14 GF Score
Price ₪22.60
! 4 Warning Signs
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What is Smart Shooter Return-on-Tangible-Equity?

Smart Shooter XTAE:SMSH -1.53% 14 Return-on-Tangible-Equity is 39.12% as of Dec. 2025, which is 71% above its 10-year median of 22.83. GuruFocus rates XTAE:SMSH with a GF Score™ of 14/100. The stock has 4 warning signs investors should review. Among 336 Aerospace & Defense companies, Smart Shooter ranks better than 82.14% 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. Smart Shooter's annualized net income for the quarter that ended in Dec. 2025 was ₪17.8 Mil. Smart Shooter's average shareholder tangible equity for the quarter that ended in Dec. 2025 was ₪45.5 Mil. Therefore, Smart Shooter's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 39.12%.

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

XTAE:SMSH' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 6.54   Med: 22.83   Max: 39.12
Current: 39.12

During the past 2 years, Smart Shooter's highest Return-on-Tangible-Equity was 39.12%. The lowest was 6.54%. And the median was 22.83%.

XTAE:SMSH's Return-on-Tangible-Equity is ranked better than
82.14% of 336 companies
in the Aerospace & Defense industry
Industry Median: 8.75 vs XTAE:SMSH: 39.12

Smart Shooter  (XTAE:SMSH) 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.


Smart Shooter Return-on-Tangible-Equity Related Terms


Smart Shooter Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Smart Shooter'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.

Smart Shooter Return-on-Tangible-Equity Chart

Smart Shooter Annual Data
Trend Dec24 Dec25
Return-on-Tangible-Equity
6.54 39.12

Smart Shooter Semi-Annual Data
Dec24 Dec25
Return-on-Tangible-Equity 6.54 39.12

XTAE:SMSH vs SPCX, GE, RTX: Return-on-Tangible-Equity Comparison

For the Aerospace & Defense subindustry, Smart Shooter'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.


Smart Shooter Return-on-Tangible-Equity vs Aerospace & Defense Industry

For the Aerospace & Defense industry and Industrials sector, Smart Shooter's Return-on-Tangible-Equity distribution charts can be found below:

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


XTAE:SMSH
14GF Score
Smart Shooter Ltd XTAE:SMSH
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Smart Shooter Return-on-Tangible-Equity Calculation

Smart Shooter'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 )
=17.814/( (26.141+64.925 )/ 2 )
=17.814/45.533
=39.12 %

Smart Shooter'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 )
=17.814/( (26.141+64.925)/ 2 )
=17.814/45.533
=39.12 %

* 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. 2025) net income data. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 39.12% mean?
Smart Shooter (XTAE:SMSH) has a Return-on-Tangible-Equity of 39.12% 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 Smart Shooter and its competitors. This is 71% above median its historical median of 22.83. Over the past decade, Smart Shooter's Return-on-Tangible-Equity has ranged from 6.54 to 39.12. According to the industry distribution chart, Smart Shooter ranks #60 out of 336 companies in the Aerospace & Defense industry, placing it in the top 17.9%.
Is Smart Shooter's Return-on-Tangible-Equity too high?
Smart Shooter's current Return-on-Tangible-Equity of 39.12% is 71% above median its 10-year median of 22.83. Over the past 10 years, this metric has ranged from a low of 6.54 to a high of 39.12. The Aerospace & Defense industry median Return-on-Tangible-Equity is 8.75. Smart Shooter's value of 39.12% is 347.1% above this industry median. Based on the distribution chart, Smart Shooter ranks #60 out of 336 companies in the Aerospace & Defense industry, which is in the top quartile — a strong position relative to peers. Overall, Smart Shooter has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Smart Shooter's Return-on-Tangible-Equity compare to SPCX and GE?
According to the Aerospace & Defense industry distribution chart, Smart Shooter ranks #60 out of 336 companies for Return-on-Tangible-Equity. This places Smart Shooter in the top 18% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 8.75. Smart Shooter's value of 39.12% is 347.1% above this benchmark. Historically, Smart Shooter's own Return-on-Tangible-Equity has ranged from 6.54 to 39.12 over the past decade. While the company's 10-year median is 22.83 vs. the industry median of 8.75, Smart Shooter 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 an Aerospace & Defense company?
The median Return-on-Tangible-Equity among Aerospace & Defense companies is 8.75, based on 336 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. Smart Shooter's current Return-on-Tangible-Equity of 39.12% is 347.1% 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 Smart Shooter and its competitors. For the Aerospace & Defense industry, the median Return-on-Tangible-Equity is 8.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Shooter's current Return-on-Tangible-Equity is 39.12%, which is 71% above median its own 10-year median of 22.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Shooter stock overvalued right now?
Smart Shooter (XTAE:SMSH) has a current Return-on-Tangible-Equity of 39.12%. The current Return-on-Tangible-Equity is 39.12%, which is 71% above median its 10-year median of 22.83 and 347.1% above the Aerospace & Defense industry median of 8.75. Smart Shooter's overall GF Score™ is 14/100 with 4 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 Smart Shooter (XTAE:SMSH), the current Return-on-Tangible-Equity is 39.12% 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.

Smart Shooter Business Description

Address 11 Green Mountain Road, Kibbutz Yagur, ISR, 3006500
Smart Shooter Ltd is engaged in the development, production, and sale of electro-optical fire control. It develops Fire Control Systems for small arms that significantly increase weapon accuracy and lethality when engaging static and moving targets, on the ground and in the air, day and night. With effective One Shot - One Hit precision, its product line empowers defense and security forces by maximizing rifle effectiveness against enemy targets while minimizing friendly casualties and collateral damage. Based on Artificial Intelligence, Computer Vision, and Machine Learning technologies, it is also designed to interconnect with other operational resources to form a micro-tactical network. Its systems solutions are SMASH 2000L (3000), SMASH Hopper 5000, and others.
14GF Score

Get the complete analysis for XTAE:SMSH

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

₪22.60
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