Cosma (WAR:COS) ROA %: -43.29% (As of Mar. 2026)


WAR:COS Cosma SA WAR:COS
40 GF Score
Price zł0.38
GF Value zł1.07
Valuation Possible Value Trap
! 5 Warning Signs
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What is Cosma ROA %?

Cosma WAR:COS 40 ROA % is -43.29% as of Mar. 2026. GuruFocus rates WAR:COS with a GF Score™ of 40/100 and a GF Value™ of zł1.07 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,990 Consumer Packaged Goods companies, Cosma ranks worse than 93.52% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Cosma's annualized Net Income for the quarter that ended in Mar. 2026 was zł-7.14 Mil. Cosma's average Total Assets over the quarter that ended in Mar. 2026 was zł16.49 Mil. Therefore, Cosma's annualized ROA % for the quarter that ended in Mar. 2026 was -43.29%.

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

WAR:COS' s ROA % Range Over the Past 10 Years
Min: -255.1   Med: -57.15   Max: 4.27
Current: -21.87

During the past 9 years, Cosma's highest ROA % was 4.27%. The lowest was -255.10%. And the median was -57.15%.

WAR:COS's ROA % is ranked worse than
93.52% of 1990 companies
in the Consumer Packaged Goods industry
Industry Median: 3.26 vs WAR:COS: -21.87

Cosma  (WAR:COS) 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
=-7.14/16.4925
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-7.14 / 13.248)*(13.248 / 16.4925)
=Net Margin %*Asset Turnover
=-53.89 %*0.8033
=-43.29 %

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.


Cosma ROA % Related Terms


Cosma ROA % Historical Data

* Premium members only.

The historical data trend for Cosma'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.

Cosma ROA % Chart

Cosma Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only -95.28 -173.98 -255.10 -86.02 -57.15

Cosma 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 -35.14 -35.34 -25.75 16.78 -43.29

WAR:COS vs PG, CL, KVUE: ROA % Comparison

For the Household & Personal Products subindustry, Cosma'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.


Cosma ROA % vs Consumer Packaged Goods Industry

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

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


WAR:COS
40GF Score
Cosma SA WAR:COS
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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Cosma ROA % Calculation

Cosma'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 )
=-11.711/( (24.093+16.89)/ 2 )
=-11.711/20.4915
=-57.15 %

Cosma'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 )
=-7.14/( (16.89+16.095)/ 2 )
=-7.14/16.4925
=-43.29 %

* 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 -43.29% mean?
Cosma (WAR:COS) has a ROA % of -43.29% 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 Cosma and its competitors. According to the industry distribution chart, Cosma ranks #1861 out of 1990 companies in the Consumer Packaged Goods industry, placing it in the top 93.5%.
Is Cosma's ROA % too high?
Cosma's current ROA % is -43.29%. Based on the distribution chart, Cosma ranks #1861 out of 1990 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Cosma has a GF Score™ of 40/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cosma's ROA % compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Cosma ranks #1861 out of 1990 companies for ROA %. This places Cosma in the lower half of its industry. The industry median ROA % is 3.26. 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. 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 Cosma 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. Cosma's current ROA % is -43.29%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosma stock overvalued right now?
Based on GuruFocus' analysis, Cosma (WAR:COS) is currently considered Possible Value Trap. The stock's GF Value™ is zł1.07, compared to a current price of zł0.38 — trading 64.3% below its estimated fair value. The current ROA % is -43.29%. Cosma's overall GF Score™ is 40/100 with 5 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 Cosma (WAR:COS), the current ROA % is -43.29% 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 Cosma (WAR:COS) Overvalued in 2026?

Based on GuruFocus' analysis, Cosma stock appears to be undervalued. The current stock price of zł0.38 is trading 64.3% below its estimated GF Value™ of zł1.07. GuruFocus considers Cosma to be Possible Value Trap.

Key valuation signals for WAR:COS:

  • ROA %: -43.29%
  • GF Value™: zł1.07 vs. price of zł0.38 (64.3% below fair value)
  • GF Score™: 40/100 with 5 warning signs

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


Cosma Business Description

Address ul. Fryderyka Chopina 41/2, Lublin, POL, 20-023
Cosma SA, formerly Vabun SA is a Poland-based company involved in the distribution of cosmetics for men and women with the brand name RM Vabun. The product portfolio of the company includes Perfumed Vabun Classic gel, Perfumed Vabun Gold gel, Perfume Vabun Classic, Vabun Sport set, and Mega Perfume Set Vabun Man & Lady.
40GF Score

Get the complete analysis for WAR:COS

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

zł0.38
Price
zł1.07
GF Value