ELAN (FRA:25E) ROA %: 11.59% (As of Dec. 2025) — Near Median


FRA:25E ELAN Corp FRA:25E
90 GF Score
Price €3.80
GF Value €5.87
! 3 Warning Signs
View Full Analysis

What is ELAN ROA %?

ELAN FRA:25E 90 ROA % is 11.59% as of Dec. 2025, which is 2% below its 10-year median of 11.83. GuruFocus rates FRA:25E with a GF Score™ of 90/100 and a GF Value™ of €5.87. The stock has 3 warning signs investors should review. Among 683 Healthcare Providers & Services companies, ELAN ranks better than 91.51% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. ELAN's annualized Net Income for the quarter that ended in Dec. 2025 was €16.3 Mil. ELAN's average Total Assets over the quarter that ended in Dec. 2025 was €140.9 Mil. Therefore, ELAN's annualized ROA % for the quarter that ended in Dec. 2025 was 11.59%.

The historical rank and industry rank for ELAN's ROA % or its related term are showing as below:

FRA:25E' s ROA % Range Over the Past 10 Years
Min: 10.46   Med: 11.83   Max: 14.87
Current: 12

During the past 13 years, ELAN's highest ROA % was 14.87%. The lowest was 10.46%. And the median was 11.83%.

FRA:25E's ROA % is ranked better than
91.51% of 683 companies
in the Healthcare Providers & Services industry
Industry Median: 1.77 vs FRA:25E: 12.00

ELAN  (FRA:25E) 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: Dec. 2025 )
=Net Income/Total Assets
=16.328/140.9275
=(Net Income / Revenue)*(Revenue / Total Assets)
=(16.328 / 322.276)*(322.276 / 140.9275)
=Net Margin %*Asset Turnover
=5.07 %*2.2868
=11.59 %

Note: The Net Income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (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.


ELAN ROA % Related Terms


ELAN ROA % Historical Data

* Premium members only.

The historical data trend for ELAN'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.

ELAN ROA % Chart

ELAN Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.74 13.19 13.75 11.43 10.88

ELAN Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 14.49 9.79 10.92 11.59 14.56

FRA:25E vs HCA, THC, DVA: ROA % Comparison

For the Medical Care Facilities subindustry, ELAN'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.


ELAN ROA % vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, ELAN's ROA % distribution charts can be found below:

* The bar in red indicates where ELAN's ROA % falls into.


FRA:25E
90GF Score
ELAN Corp FRA:25E
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ELAN ROA % Calculation

ELAN's annualized ROA % for the fiscal year that ended in Dec. 2025 is calculated as:

ROA %=Net Income (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=15.16/( (134.747+144.029)/ 2 )
=15.16/139.388
=10.88 %

ELAN's annualized ROA % for the quarter that ended in Dec. 2025 is calculated as:

ROA %=Net Income (Q: Dec. 2025 )/( (Total Assets (Q: Sep. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=16.328/( (137.826+144.029)/ 2 )
=16.328/140.9275
=11.59 %

* 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 four times the quarterly (Dec. 2025) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 11.59% mean?
ELAN (FRA:25E) has a ROA % of 11.59% 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 ELAN and its competitors. This is near median its historical median of 11.83. Over the past decade, ELAN's ROA % has ranged from 10.46 to 14.87. According to the industry distribution chart, ELAN ranks #58 out of 683 companies in the Healthcare Providers & Services industry, placing it in the top 8.5%.
Is ELAN's ROA % too high?
ELAN's current ROA % of 11.59% is near median its 10-year median of 11.83. Over the past 10 years, this metric has ranged from a low of 10.46 to a high of 14.87. The Healthcare Providers & Services industry median ROA % is 1.77. ELAN's value of 11.59% is 554.8% above this industry median. Based on the distribution chart, ELAN ranks #58 out of 683 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, ELAN has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does ELAN's ROA % compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, ELAN ranks #58 out of 683 companies for ROA %. This places ELAN in the top 9% of its industry — outperforming the majority of peers. The industry median ROA % is 1.77. ELAN's value of 11.59% is 554.8% above this benchmark. Historically, ELAN's own ROA % has ranged from 10.46 to 14.87 over the past decade. While the company's 10-year median is 11.83 vs. the industry median of 1.77, ELAN 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 Healthcare Providers & Services company?
The median ROA % among Healthcare Providers & Services companies is 1.77, based on 683 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. ELAN's current ROA % of 11.59% is 554.8% 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 ELAN and its competitors. For the Healthcare Providers & Services industry, the median ROA % is 1.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELAN's current ROA % is 11.59%, which is near median its own 10-year median of 11.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELAN stock overvalued right now?
ELAN (FRA:25E) has a current ROA % of 11.59%. The stock's GF Value™ is €5.87, compared to a current price of €3.80 — trading 35.3% below its estimated fair value. The current ROA % is 11.59%, which is near median its 10-year median of 11.83 and 554.8% above the Healthcare Providers & Services industry median of 1.77. ELAN's overall GF Score™ is 90/100 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 ELAN (FRA:25E), the current ROA % is 11.59% 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 ELAN (FRA:25E) Overvalued in 2026?

Based on GuruFocus' analysis, ELAN stock appears to be undervalued. The current stock price of €3.80 is trading 35.3% below its estimated GF Value™ of €5.87.

Key valuation signals for FRA:25E:

  • ROA %: 11.59% (near median its 10-year median of 11.83)
  • GF Value™: €5.87 vs. price of €3.80 (35.3% below fair value)
  • GF Score™: 90/100 with 3 warning signs
  • Industry Position: 554.8% above the Healthcare Providers & Services median (#58 of 683)

No single metric tells the full story. See the FRA:25E stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ELAN Business Description

Other Exchanges 6099:Japan
Address 15-12 Degawa-cho, Nagano Prefecture, Matsumoto, JPN, 390-0826
ELAN Corp operates in the medical industry. The company provides the CS (Care Support) Set service, which combines the rental of clothing and towels, laundry services, and the provision of daily living goods. The service is offered to individuals in hospitals and nursing care facilities, including nursing homes and other care facilities. The CS Set allows users to access clothing, towels, and daily necessities through a combined rental and supply service.
90GF Score

Get the complete analysis for FRA:25E

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

€3.80
Price
€5.87
GF Value