Aayush Art & Bullion (BOM:540718) ROA %: 14.92% (As of Mar. 2026) — 1698% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BOM:540718 Aayush Art & Bullion Ltd BOM:540718
64 GF Score
Price ₹1,229.50
GF Value ₹2,657.85
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Aayush Art & Bullion ROA %?

Aayush Art & Bullion BOM:540718 +0.09% 64 ROA % is 14.92% as of Mar. 2026, which is 1698% above its 10-year median of 0.83. GuruFocus rates BOM:540718 with a GF Score™ of 64/100 and a GF Value™ of ₹2,657.85 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,137 Retail - Cyclical companies, Aayush Art & Bullion ranks better than 82.23% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Aayush Art & Bullion's annualized Net Income for the quarter that ended in Mar. 2026 was ₹151 Mil. Aayush Art & Bullion's average Total Assets over the quarter that ended in Mar. 2026 was ₹1,009 Mil. Therefore, Aayush Art & Bullion's annualized ROA % for the quarter that ended in Mar. 2026 was 14.92%.

The historical rank and industry rank for Aayush Art & Bullion's ROA % or its related term are showing as below:

BOM:540718' s ROA % Range Over the Past 10 Years
Min: -5.08   Med: 0.83   Max: 9.12
Current: 9.12

During the past 13 years, Aayush Art & Bullion's highest ROA % was 9.12%. The lowest was -5.08%. And the median was 0.83%.

BOM:540718's ROA % is ranked better than
82.23% of 1137 companies
in the Retail - Cyclical industry
Industry Median: 2.73 vs BOM:540718: 9.12

Aayush Art & Bullion  (BOM:540718) ROA % Explanation

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 bank’s 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:

ROA %(Q: Mar. 2026 )
=Net Income/Total Assets
=150.504/1008.9355
=(Net Income / Revenue)*(Revenue / Total Assets)
=(150.504 / 3372.588)*(3372.588 / 1008.9355)
=Net Margin %*Asset Turnover
=4.46 %*3.3427
=14.92 %

Note: The Net Income data used here is two times the semi-annual (Mar. 2026) net income data. The Revenue data used here is two times the semi-annual (Mar. 2026) 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.


Aayush Art & Bullion ROA % Related Terms


Aayush Art & Bullion ROA % Historical Data

* Premium members only.

The historical data trend for Aayush Art & Bullion's ROA % 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.

Aayush Art & Bullion ROA % Chart

Aayush Art & Bullion Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -5.08 3.04 1.49 4.35 8.61

Aayush Art & Bullion Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
ROA % 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 2.04 0.97 4.72 1.09 14.92

BOM:540718 vs TPR: ROA % Comparison

For the Luxury Goods subindustry, Aayush Art & Bullion'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.


Aayush Art & Bullion ROA % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Aayush Art & Bullion's ROA % distribution charts can be found below:

* The bar in red indicates where Aayush Art & Bullion's ROA % falls into.


BOM:540718
64GF Score
Aayush Art & Bullion Ltd BOM:540718
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Aayush Art & Bullion ROA % Calculation

Aayush Art & Bullion's annualized ROA % for the fiscal year that ended in Mar. 2026 is calculated as:

ROA %=Net Income (A: Mar. 2026 )/( (Total Assets (A: Mar. 2025 )+Total Assets (A: Mar. 2026 ))/ count )
=78.917/( (579.464+1253.201)/ 2 )
=78.917/916.3325
=8.61 %

Aayush Art & Bullion's annualized ROA % for the quarter that ended in Mar. 2026 is calculated as:

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Sep. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=150.504/( (764.67+1253.201)/ 2 )
=150.504/1008.9355
=14.92 %

* 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 (Mar. 2026) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 14.92% mean?
Aayush Art & Bullion (BOM:540718) has a ROA % of 14.92% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Aayush Art & Bullion and its competitors. This is 1698% above median its historical median of 0.83. According to the industry distribution chart, Aayush Art & Bullion ranks #202 out of 1137 companies in the Retail - Cyclical industry, placing it in the top 17.8%.
Is Aayush Art & Bullion's ROA % too high?
Aayush Art & Bullion's current ROA % of 14.92% is 1698% above median its 10-year median of 0.83. The Retail - Cyclical industry median ROA % is 2.73. Aayush Art & Bullion's value of 14.92% is 446.5% above this industry median. Based on the distribution chart, Aayush Art & Bullion ranks #202 out of 1137 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Aayush Art & Bullion has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Aayush Art & Bullion's ROA % compare to TPR?
According to the Retail - Cyclical industry distribution chart, Aayush Art & Bullion ranks #202 out of 1137 companies for ROA %. This places Aayush Art & Bullion in the top 18% of its industry — outperforming the majority of peers. The industry median ROA % is 2.73. Aayush Art & Bullion's value of 14.92% is 446.5% above this benchmark. While the company's 10-year median is 0.83 vs. the industry median of 2.73, Aayush Art & Bullion 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 Retail - Cyclical company?
The median ROA % among Retail - Cyclical companies is 2.73, based on 1,137 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. Aayush Art & Bullion's current ROA % of 14.92% is 446.5% 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 Aayush Art & Bullion and its competitors. For the Retail - Cyclical industry, the median ROA % is 2.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aayush Art & Bullion's current ROA % is 14.92%, which is 1698% above median its own 10-year median of 0.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aayush Art & Bullion stock overvalued right now?
Based on GuruFocus' analysis, Aayush Art & Bullion (BOM:540718) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹2,657.85, compared to a current price of ₹1,229.50 — trading 53.7% below its estimated fair value. The current ROA % is 14.92%, which is 1698% above median its 10-year median of 0.83 and 446.5% above the Retail - Cyclical industry median of 2.73. Aayush Art & Bullion's overall GF Score™ is 64/100 with 3 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 Aayush Art & Bullion (BOM:540718), the current ROA % is 14.92% as of Mar. 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 Aayush Art & Bullion (BOM:540718) Overvalued in 2026?

Based on GuruFocus' analysis, Aayush Art & Bullion stock appears to be undervalued. The current stock price of ₹1,229.50 is trading 53.7% below its estimated GF Value™ of ₹2,657.85. GuruFocus considers Aayush Art & Bullion to be Significantly Undervalued.

Key valuation signals for BOM:540718:

  • ROA %: 14.92% (1698% above median its 10-year median of 0.83)
  • GF Value™: ₹2,657.85 vs. price of ₹1,229.50 (53.7% below fair value)
  • GF Score™: 64/100 with 3 warning signs
  • Industry Position: 446.5% above the Retail - Cyclical median (#202 of 1137)

No single metric tells the full story. See the BOM:540718 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Aayush Art & Bullion Business Description

Address Shyamal Cross Raod, A 1207 Unicus Shyamal, Opposite Iconic Shyamal, Vejalpur, Ahmedabad, GJ, IND, 380015
Aayush Art & Bullion Ltd is engaged in the business of manufacturing and trading of all types of gold, diamond and silver ornaments, jewellery. Additionally, it is involved in trading textile products, mainly fabrics, and supplies customized lace and embroidered work items, manufactured or processed through job work arrangements. The company operates mainly in India with its registered office in Delhi and services both domestic markets and potentially exports. Revenue is generated through the sale of jewelry products and textile-related goods.
64GF Score

Get the complete analysis for BOM:540718

ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹1,229.50
Price
₹2,657.85
GF Value