Liberty Flour Mills (PHS:LFM) ROA %: 2.84% (As of Mar. 2026) — Near Median


PHS:LFM Liberty Flour Mills Inc PHS:LFM
61 GF Score
Price ₱28.10
GF Value ₱14.41
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Liberty Flour Mills ROA %?

Liberty Flour Mills PHS:LFM -4.58% 61 ROA % is 2.84% as of Mar. 2026, which is 8% below its 10-year median of 3.10. GuruFocus rates PHS:LFM with a GF Score™ of 61/100 and a GF Value™ of ₱14.41 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,990 Consumer Packaged Goods companies, Liberty Flour Mills ranks better than 99.1% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Liberty Flour Mills's annualized Net Income for the quarter that ended in Mar. 2026 was ₱80 Mil. Liberty Flour Mills's average Total Assets over the quarter that ended in Mar. 2026 was ₱2,833 Mil. Therefore, Liberty Flour Mills's annualized ROA % for the quarter that ended in Mar. 2026 was 2.84%.

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

PHS:LFM' s ROA % Range Over the Past 10 Years
Min: -2.55   Med: 3.1   Max: 36.97
Current: 36.97

During the past 13 years, Liberty Flour Mills's highest ROA % was 36.97%. The lowest was -2.55%. And the median was 3.10%.

PHS:LFM's ROA % is ranked better than
99.1% of 1990 companies
in the Consumer Packaged Goods industry
Industry Median: 3.245 vs PHS:LFM: 36.97

Liberty Flour Mills  (PHS:LFM) 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
=80.432/2833.1955
=(Net Income / Revenue)*(Revenue / Total Assets)
=(80.432 / 1177.36)*(1177.36 / 2833.1955)
=Net Margin %*Asset Turnover
=6.83 %*0.4156
=2.84 %

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.


Liberty Flour Mills ROA % Related Terms


Liberty Flour Mills ROA % Historical Data

* Premium members only.

The historical data trend for Liberty Flour Mills'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.

Liberty Flour Mills ROA % Chart

Liberty Flour Mills 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 3.32 -2.55 0.31 3.35 36.03

Liberty Flour Mills 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 0.38 0.76 40.06 106.34 2.84

PHS:LFM vs KHC, GIS: ROA % Comparison

For the Packaged Foods subindustry, Liberty Flour Mills'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.


Liberty Flour Mills ROA % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Liberty Flour Mills's ROA % distribution charts can be found below:

* The bar in red indicates where Liberty Flour Mills's ROA % falls into.


PHS:LFM
61GF Score
Liberty Flour Mills Inc PHS:LFM
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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Liberty Flour Mills ROA % Calculation

Liberty Flour Mills'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 )
=1306.507/( (4395.863+2857.05)/ 2 )
=1306.507/3626.4565
=36.03 %

Liberty Flour Mills's annualized ROA % for the quarter that ended in Mar. 2026 is calculated as:

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=80.432/( (2857.05+2809.341)/ 2 )
=80.432/2833.1955
=2.84 %

* 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.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 2.84% mean?
Liberty Flour Mills (PHS:LFM) has a ROA % of 2.84% 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 Liberty Flour Mills and its competitors. This is near median its historical median of 3.10. According to the industry distribution chart, Liberty Flour Mills ranks #18 out of 1990 companies in the Consumer Packaged Goods industry, placing it in the top 0.90000000000001%.
Is Liberty Flour Mills' ROA % too high?
Liberty Flour Mills' current ROA % of 2.84% is near median its 10-year median of 3.10. The Consumer Packaged Goods industry median ROA % is 3.25. Liberty Flour Mills' value of 2.84% is 12.5% below this industry median. Based on the distribution chart, Liberty Flour Mills ranks #18 out of 1990 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Liberty Flour Mills has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liberty Flour Mills' ROA % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Liberty Flour Mills ranks #18 out of 1990 companies for ROA %. This places Liberty Flour Mills in the top 1% of its industry — outperforming the majority of peers. The industry median ROA % is 3.25. Liberty Flour Mills' value of 2.84% is 12.5% below this benchmark. While the company's 10-year median is 3.10 vs. the industry median of 3.25, Liberty Flour Mills has consistently been below 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 3.25, 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. Liberty Flour Mills's current ROA % of 2.84% is 12.5% below 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 Liberty Flour Mills and its competitors. For the Consumer Packaged Goods industry, the median ROA % is 3.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liberty Flour Mills's current ROA % is 2.84%, which is near median its own 10-year median of 3.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liberty Flour Mills stock overvalued right now?
Based on GuruFocus' analysis, Liberty Flour Mills (PHS:LFM) is currently considered Significantly Overvalued. The stock's GF Value™ is ₱14.41, compared to a current price of ₱28.10 — trading 95% above its estimated fair value. The current ROA % is 2.84%, which is near median its 10-year median of 3.10 and 12.5% below the Consumer Packaged Goods industry median of 3.25. Liberty Flour Mills' overall GF Score™ is 61/100 with 7 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 Liberty Flour Mills (PHS:LFM), the current ROA % is 2.84% 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 Liberty Flour Mills (PHS:LFM) Overvalued in 2026?

Based on GuruFocus' analysis, Liberty Flour Mills stock appears to be overvalued. The current stock price of ₱28.10 is trading 95% above its estimated GF Value™ of ₱14.41. GuruFocus considers Liberty Flour Mills to be Significantly Overvalued.

Key valuation signals for PHS:LFM:

  • ROA %: 2.84% (near median its 10-year median of 3.10)
  • GF Value™: ₱14.41 vs. price of ₱28.10 (95% above fair value)
  • GF Score™: 61/100 with 7 warning signs
  • Industry Position: 12.5% below the Consumer Packaged Goods median (#18 of 1990)

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


Liberty Flour Mills Business Description

Address 835 Antonio Arnaiz Avenue, Liberty Building, Legaspi Village, Makati, PHL, 1223
Liberty Flour Mills Inc is a Philippines-based company. It operates in various business segments that are Bakery Flour, which manufactures flour and distributes its products; Mill Feed, which involves the utilization of its by-products and distribution/sales of its produce; and Real Estate and Investment, which involves the leasing of office and commercial units and investment in securities. Its products consist of EL Superior, LFM Bakers, pine tree, and LFM soft. The company derives maximum revenue from the Bakery Flour Segment.
61GF Score

Get the complete analysis for PHS:LFM

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

₱28.10
Price
₱14.41
GF Value