POSC (Positron) ROA %: -365.56% (As of Dec. 2025)

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.

POSC Positron Corp POSC
30 GF Score
Price $1.76
GF Value $0.12
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Positron ROA %?

Positron POSC +5.51% 30 ROA % is -365.56% as of Dec. 2025. GuruFocus rates POSC with a GF Score™ of 30/100 and a GF Value™ of $0.12 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 854 Medical Devices & Instruments companies, Positron ranks worse than 98.48% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Positron's annualized Net Income for the quarter that ended in Dec. 2025 was $-10.60 Mil. Positron's average Total Assets over the quarter that ended in Dec. 2025 was $2.90 Mil. Therefore, Positron's annualized ROA % for the quarter that ended in Dec. 2025 was -365.56%.

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

POSC' s ROA % Range Over the Past 10 Years
Min: -549.62   Med: -267.5   Max: -89.86
Current: -365.56

During the past 13 years, Positron's highest ROA % was -89.86%. The lowest was -549.62%. And the median was -267.50%.

POSC's ROA % is ranked worse than
98.48% of 854 companies
in the Medical Devices & Instruments industry
Industry Median: 0.575 vs POSC: -365.56

Positron  (OTCPK:POSC) 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
=-10.603/2.9005
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-10.603 / 0.461)*(0.461 / 2.9005)
=Net Margin %*Asset Turnover
=-2300 %*0.1589
=-365.56 %

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


Positron ROA % Related Terms


Positron ROA % Historical Data

* Premium members only.

The historical data trend for Positron'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.

Positron ROA % Chart

Positron Annual Data
Trend Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -318.65 -216.35 -89.86 -129.65 -365.56

Positron Semi-Annual Data
Dec97 Dec98 Dec99 Dec00 Dec01 Dec02 Dec03 Dec04 Dec05 Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec24 Dec25
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 -318.65 -216.35 -89.86 -129.65 -365.56

POSC vs MDAI, ECOR, COCH: ROA % Comparison

For the Medical Devices subindustry, Positron'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.


Positron ROA % vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Positron's ROA % distribution charts can be found below:

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


POSC
30GF Score
Positron Corp POSC
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Positron ROA % Calculation

Positron'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 )
=-10.603/( (1.801+4)/ 2 )
=-10.603/2.9005
=-365.56 %

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

ROA %=Net Income (Q: Dec. 2025 )/( (Total Assets (Q: Dec. 2024 )+Total Assets (Q: Dec. 2025 ))/ count )
=-10.603/( (1.801+4)/ 2 )
=-10.603/2.9005
=-365.56 %

* 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 one times the annual (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 -365.56% mean?
Positron (POSC) has a ROA % of -365.56% 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 Positron and its competitors. According to the industry distribution chart, Positron ranks #841 out of 854 companies in the Medical Devices & Instruments industry, placing it in the top 98.5%.
Is Positron's ROA % too high?
Positron's current ROA % is -365.56%. Based on the distribution chart, Positron ranks #841 out of 854 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Positron has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Positron's ROA % compare to MDAI and ECOR?
According to the Medical Devices & Instruments industry distribution chart, Positron ranks #841 out of 854 companies for ROA %. This places Positron in the lower half of its industry. The industry median ROA % is 0.58. 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 Medical Devices & Instruments company?
The median ROA % among Medical Devices & Instruments companies is 0.58, based on 854 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 Positron and its competitors. For the Medical Devices & Instruments industry, the median ROA % is 0.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Positron's current ROA % is -365.56%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Positron stock overvalued right now?
Based on GuruFocus' analysis, Positron (POSC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.12, compared to a current price of $1.76 — trading 1368.3% above its estimated fair value. The current ROA % is -365.56%. Positron's overall GF Score™ is 30/100 with 8 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 Positron (POSC), the current ROA % is -365.56% 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 Positron (POSC) Overvalued in 2026?

Based on GuruFocus' analysis, Positron stock appears to be overvalued. The current stock price of $1.76 is trading 1368.3% above its estimated GF Value™ of $0.12. GuruFocus considers Positron to be Significantly Overvalued.

Key valuation signals for POSC:

  • ROA %: -365.56%
  • GF Value™: $0.12 vs. price of $1.76 (1368.3% above fair value)
  • GF Score™: 30/100 with 8 warning signs

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


Positron Business Description

Address 3784 Commerce Court, Suite 100, North Tonawanda, NY, USA, 14120
Positron Corp is a medical technology company engaged in the co-development, manufacture, and sale of PET and PET-CT imaging systems, delivering high-performance, cost-effective molecular imaging solutions that empower healthcare providers to improve the diagnosis and treatment of cardiovascular disease and other critical conditions. By combining proprietary PET and PET-CT systems with comprehensive clinical and technical support, flexible financing, & a focus on operational efficiency, Positron makes advance diagnostic imaging more accessible & sustainable for hospitals, outpatient centers, & physician practices. The company focused on advancing positron emission tomography imaging through the development, manufacture, & commercialization of PET & PET-computed tomography imaging systems.
30GF Score

Get the complete analysis for POSC

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

$1.76
Price
$0.12
GF Value