First ResourcesFSRCY 80 ROA % is 14.52% as of Dec. 2025, which is 84% above its 10-year median of 7.89. GuruFocus rates FSRCY with a GF Score™ of 80/100 and a GF Value™ of $189.83 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,990 Consumer Packaged Goods companies, First Resources ranks better than 91.01% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. First Resources's annualizedNet Income for the quarter that ended in Dec. 2025 was $409 Mil.
First Resources's average Total Assets over the quarter that ended in Dec. 2025 was $2,820 Mil. Therefore, First Resources's annualized ROA % for the quarter that ended in Dec. 2025 was 14.52%.
The historical rank and industry rank for First Resources's ROA % or its related term are showing as below:
FSRCY'
s ROA % Range Over the Past 10 Years
Min: 5.41 Med: 7.89 Max: 17.47
Current: 13.82
During the past 13 years, First Resources's highest ROA % was 17.47%. The lowest was 5.41%. And the median was 7.89%.
FSRCY's ROA % is ranked better than 91.01% of 1990
companies
in the Consumer Packaged Goods industry
Industry Median: 3.26
vs FSRCY: 13.82
First Resources (OTCPK:FSRCY) 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 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.
First Resources ROA % Related Terms
First Resources ROA % Historical Data
* Premium members only.
The historical data trend for First Resources'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.
For the Packaged Foods subindustry, First Resources'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.
First Resources ROA % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, First Resources's ROA % distribution charts can be found below:
* The bar in red indicates where First Resources'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.
First Resources (FSRCY) has a ROA % of 14.52% 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 First Resources and its competitors. This is 84% above median its historical median of 7.89. Over the past decade, First Resources' ROA % has ranged from 5.41 to 17.47. According to the industry distribution chart, First Resources ranks #179 out of 1990 companies in the Consumer Packaged Goods industry, placing it in the top 9%.
Is First Resources' ROA % too high?
First Resources' current ROA % of 14.52% is 84% above median its 10-year median of 7.89. Over the past 10 years, this metric has ranged from a low of 5.41 to a high of 17.47. The Consumer Packaged Goods industry median ROA % is 3.26. First Resources' value of 14.52% is 345.4% above this industry median. Based on the distribution chart, First Resources ranks #179 out of 1990 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, First Resources has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Resources' ROA % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, First Resources ranks #179 out of 1990 companies for ROA %. This places First Resources in the top 9% of its industry — outperforming the majority of peers. The industry median ROA % is 3.26. First Resources' value of 14.52% is 345.4% above this benchmark. Historically, First Resources' own ROA % has ranged from 5.41 to 17.47 over the past decade. While the company's 10-year median is 7.89 vs. the industry median of 3.26, First Resources 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 Consumer Packaged Goods company?
The median ROA % among Consumer Packaged Goods companies is 3.26, based on 1,990 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. First Resources's current ROA % of 14.52% is 345.4% 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 First Resources and its competitors. For the Consumer Packaged Goods industry, the median ROA % is 3.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Resources's current ROA % is 14.52%, which is 84% above median its own 10-year median of 7.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Resources stock overvalued right now?
Based on GuruFocus' analysis, First Resources (FSRCY) is currently considered Modestly Overvalued. The stock's GF Value™ is $189.83, compared to a current price of $238.46 — trading 25.6% above its estimated fair value. The current ROA % is 14.52%, which is 84% above median its 10-year median of 7.89 and 345.4% above the Consumer Packaged Goods industry median of 3.26. First Resources' overall GF Score™ is 80/100 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 First Resources (FSRCY), the current ROA % is 14.52% 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 First Resources (FSRCY) Overvalued in 2026?
Based on GuruFocus' analysis, First Resources stock appears to be overvalued.
The current stock price of $238.46 is trading 25.6% above its estimated GF Value™ of $189.83.
GuruFocus considers First Resources to be Modestly Overvalued.
Key valuation signals for FSRCY:
ROA %: 14.52% (84% above median its 10-year median of 7.89)
GF Value™: $189.83 vs. price of $238.46 (25.6% above fair value)
Industry Position: 345.4% above the Consumer Packaged Goods median (#179 of 1990)
No single metric tells the full story. See the FSRCY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
First Resources Ltd manages hectares of oil palm plantations located in Indonesia and mills fresh fruit bunches into crude palm oil and palm kernel. In addition, the group also processes crude palm oil and palm kernel into higher-value palm-based products such as refined, bleached, and deodorized olein and biodiesel. The operating segment of the company is Plantations, Palm Oil Mills & Refinery and Processing. The plantations and palm oil mills segment is principally involved in the cultivation and maintenance of oil palm plantations and the operation of palm oil mills. Refinery and processing segment markets and sells processed palm-based products produced from the refinery, fractionation and biodiesel plants, and other downstream processing facilities.
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