ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Essen Speciality Films's annualizedNet Income for the quarter that ended in Mar. 2026 was ₹-352 Mil.
Essen Speciality Films's average Total Assets over the quarter that ended in Mar. 2026 was ₹2,071 Mil. Therefore, Essen Speciality Films's annualized ROA % for the quarter that ended in Mar. 2026 was -17.00%.
The historical rank and industry rank for Essen Speciality Films's ROA % or its related term are showing as below:
NSE:ESFL'
s ROA % Range Over the Past 10 Years
Min: -2.02 Med: 10.15 Max: 12.45
Current: -1.92
During the past 7 years, Essen Speciality Films's highest ROA % was 12.45%. The lowest was -2.02%. And the median was 10.15%.
NSE:ESFL's ROA % is ranked worse than 75.75% of 433
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 2.18
vs NSE:ESFL: -1.92
Essen Speciality Films (NSE:ESFL) 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 four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (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.
* 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 Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films'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.
Essen Speciality Films ROA % vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's ROA % distribution charts can be found below:
* The bar in red indicates where Essen Speciality Films'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 four times the quarterly (Mar. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Essen Speciality Films (NSE:ESFL) has a ROA % of -17.00% 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 Essen Speciality Films and its competitors. According to the industry distribution chart, Essen Speciality Films ranks #328 out of 433 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 75.8%.
Is Essen Speciality Films' ROA % too high?
Essen Speciality Films' current ROA % is -17.00%. Based on the distribution chart, Essen Speciality Films ranks #328 out of 433 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Essen Speciality Films has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' ROA % compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Essen Speciality Films ranks #328 out of 433 companies for ROA %. This places Essen Speciality Films in the lower half of its industry. The industry median ROA % is 2.18. 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 Furnishings, Fixtures & Appliances company?
The median ROA % among Furnishings, Fixtures & Appliances companies is 2.18, based on 433 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. 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 Essen Speciality Films and its competitors. For the Furnishings, Fixtures & Appliances industry, the median ROA % is 2.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essen Speciality Films's current ROA % is -17.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹243.88, compared to a current price of ₹116.10 — trading 52.4% below its estimated fair value. The current ROA % is -17.00%. Essen Speciality Films' overall GF Score™ is 56/100 with 4 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 Essen Speciality Films (NSE:ESFL), the current ROA % is -17.00% 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?
Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued.
The current stock price of ₹116.10 is trading 52.4% below its estimated GF Value™ of ₹243.88.
GuruFocus considers Essen Speciality Films to be Possible Value Trap.
Key valuation signals for NSE:ESFL:
ROA %: -17.00%
GF Value™: ₹243.88 vs. price of ₹116.10 (52.4% below fair value)
No single metric tells the full story. See the NSE:ESFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
56GF Score
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