Performance TechnologiesATH:PERF -0.81%89 ROA % is 13.61% as of Dec. 2025, which is 26% above its 10-year median of 10.83. GuruFocus rates ATH:PERF with a GF Score™ of 89/100 and a GF Value™ of €8.78 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 2,885 Software companies, Performance Technologies ranks better than 85.41% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Performance Technologies's annualizedNet Income for the quarter that ended in Dec. 2025 was €8.77 Mil.
Performance Technologies's average Total Assets over the quarter that ended in Dec. 2025 was €64.42 Mil. Therefore, Performance Technologies's annualized ROA % for the quarter that ended in Dec. 2025 was 13.61%.
The historical rank and industry rank for Performance Technologies's ROA % or its related term are showing as below:
ATH:PERF'
s ROA % Range Over the Past 10 Years
Min: 3.88 Med: 10.83 Max: 13.19
Current: 11.16
During the past 9 years, Performance Technologies's highest ROA % was 13.19%. The lowest was 3.88%. And the median was 10.83%.
ATH:PERF's ROA % is ranked better than 85.41% of 2885
companies
in the Software industry
Industry Median: 1.68
vs ATH:PERF: 11.16
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue 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.
Be Aware
Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
* 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.
For the Information Technology Services subindustry, Performance Technologies's ROA %, along with its competitors' market caps and ROA % 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.
Performance Technologies ROA % vs Software Industry
For the Software industry and Technology sector, Performance Technologies's ROA % distribution charts can be found below:
* The bar in red indicates where Performance Technologies's ROA % 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 ROA %, the net income of the last fiscal year and the average total assets 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.
ROA % is displayed in the 30-year financial page.
Performance Technologies (ATH:PERF) has a ROA % of 13.61% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Performance Technologies and its competitors. This is 26% above median its historical median of 10.83. Over the past decade, Performance Technologies' ROA % has ranged from 3.88 to 13.19. According to the industry distribution chart, Performance Technologies ranks #421 out of 2885 companies in the Software industry, placing it in the top 14.6%.
Is Performance Technologies' ROA % too high?
Performance Technologies' current ROA % of 13.61% is 26% above median its 10-year median of 10.83. Over the past 10 years, this metric has ranged from a low of 3.88 to a high of 13.19. The Software industry median ROA % is 1.68. Performance Technologies' value of 13.61% is 710.1% above this industry median. Based on the distribution chart, Performance Technologies ranks #421 out of 2885 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Performance Technologies has a GF Score™ of 89/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Performance Technologies' ROA % compare to IBM and ACN?
According to the Software industry distribution chart, Performance Technologies ranks #421 out of 2885 companies for ROA %. This places Performance Technologies in the top 15% of its industry — outperforming the majority of peers. The industry median ROA % is 1.68. Performance Technologies' value of 13.61% is 710.1% above this benchmark. Historically, Performance Technologies' own ROA % has ranged from 3.88 to 13.19 over the past decade. While the company's 10-year median is 10.83 vs. the industry median of 1.68, Performance Technologies 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 ROA % for a Software company?
The median ROA % among Software companies is 1.68, based on 2,885 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Performance Technologies's current ROA % of 13.61% is 710.1% 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Performance Technologies and its competitors. For the Software industry, the median ROA % is 1.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Performance Technologies's current ROA % is 13.61%, which is 26% above median its own 10-year median of 10.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Performance Technologies stock overvalued right now?
Based on GuruFocus' analysis, Performance Technologies (ATH:PERF) is currently considered Modestly Overvalued. The stock's GF Value™ is €8.78, compared to a current price of €9.77 — trading 11.3% above its estimated fair value. The current ROA % is 13.61%, which is 26% above median its 10-year median of 10.83 and 710.1% above the Software industry median of 1.68. Performance Technologies' overall GF Score™ is 89/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For Performance Technologies (ATH:PERF), the current ROA % is 13.61% 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 Performance Technologies (ATH:PERF) Overvalued in 2026?
Based on GuruFocus' analysis, Performance Technologies stock appears to be overvalued.
The current stock price of €9.77 is trading 11.3% above its estimated GF Value™ of €8.78.
GuruFocus considers Performance Technologies to be Modestly Overvalued.
Key valuation signals for ATH:PERF:
ROA %: 13.61% (26% above median its 10-year median of 10.83)
GF Value™: €8.78 vs. price of €9.77 (11.3% above fair value)
Industry Position: 710.1% above the Software median (#421 of 2885)
No single metric tells the full story. See the ATH:PERF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Performance Technologies SA designs and delivers fast, flexible and dynamic IT architectures that align with the business needs and priorities. The company delivers IT solutions for Virtualization, Private and Public Cloud, Systems Infrastructure, Storage Systems, Backup Software, Security Solutions, Data Protection, Data Replication, Disaster Recovery, IT consolidation/transformation/re-platforming, IT Systems & Service Management, IT Automation, Enterprise Asset Management, Business Process Management, Mobile Device Management and Mobile Engagement.
89GF Score
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