Rex Concepts (WAR:REX) ROA %: -5.21% (As of Dec. 2025)

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Charlie Tian
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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.

WAR:REX Rex Concepts SA WAR:REX
7 GF Score
Price zł12.20
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What is Rex Concepts ROA %?

Rex Concepts WAR:REX +1.84% 7 ROA % is -5.21% as of Dec. 2025. GuruFocus rates WAR:REX with a GF Score™ of 7/100. The stock has 1 warning sign investors should review. Among 364 Restaurants companies, Rex Concepts ranks worse than 78.85% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Rex Concepts's annualized Net Income for the quarter that ended in Dec. 2025 was zł-45.6 Mil. Rex Concepts's average Total Assets over the quarter that ended in Dec. 2025 was zł875.4 Mil. Therefore, Rex Concepts's annualized ROA % for the quarter that ended in Dec. 2025 was -5.21%.

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

WAR:REX' s ROA % Range Over the Past 10 Years
Min: -11.4   Med: -10.52   Max: -5.21
Current: -5.21

During the past 3 years, Rex Concepts's highest ROA % was -5.21%. The lowest was -11.40%. And the median was -10.52%.

WAR:REX's ROA % is ranked worse than
78.85% of 364 companies
in the Restaurants industry
Industry Median: 2.19 vs WAR:REX: -5.21

Rex Concepts  (WAR:REX) 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
=-45.595/875.445
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-45.595 / 594.568)*(594.568 / 875.445)
=Net Margin %*Asset Turnover
=-7.67 %*0.6792
=-5.21 %

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.


Rex Concepts ROA % Related Terms


Rex Concepts ROA % Historical Data

* Premium members only.

The historical data trend for Rex Concepts'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.

Rex Concepts ROA % Chart

Rex Concepts Annual Data
Trend Dec23 Dec24 Dec25
ROA %
-11.40 -10.52 -5.21

Rex Concepts Semi-Annual Data
Dec23 Dec24 Dec25
ROA % -11.40 -10.52 -5.21

WAR:REX vs MCD, SBUX, YUM: ROA % Comparison

For the Restaurants subindustry, Rex Concepts'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.


Rex Concepts ROA % vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Rex Concepts's ROA % distribution charts can be found below:

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


WAR:REX
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Rex Concepts SA WAR:REX
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Rex Concepts ROA % Calculation

Rex Concepts'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 )
=-45.595/( (623.84+1127.05)/ 2 )
=-45.595/875.445
=-5.21 %

Rex Concepts'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 )
=-45.595/( (623.84+1127.05)/ 2 )
=-45.595/875.445
=-5.21 %

* 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 -5.21% mean?
Rex Concepts (WAR:REX) has a ROA % of -5.21% 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 Rex Concepts and its competitors. According to the industry distribution chart, Rex Concepts ranks #287 out of 364 companies in the Restaurants industry, placing it in the top 78.8%.
Is Rex Concepts' ROA % too high?
Rex Concepts' current ROA % is -5.21%. Based on the distribution chart, Rex Concepts ranks #287 out of 364 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Rex Concepts has a GF Score™ of 7/100, reflecting its overall financial health beyond just this single metric.
How does Rex Concepts' ROA % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Rex Concepts ranks #287 out of 364 companies for ROA %. This places Rex Concepts in the lower half of its industry. The industry median ROA % is 2.19. 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 Restaurants company?
The median ROA % among Restaurants companies is 2.19, based on 364 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 Rex Concepts and its competitors. For the Restaurants industry, the median ROA % is 2.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Rex Concepts's current ROA % is -5.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rex Concepts stock overvalued right now?
Rex Concepts (WAR:REX) has a current ROA % of -5.21%. The current ROA % is -5.21%. Rex Concepts' overall GF Score™ is 7/100 with 1 warning sign 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 Rex Concepts (WAR:REX), the current ROA % is -5.21% 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.

Rex Concepts Business Description

Rex Concepts SA operates a chain of quick service restaurants (QSRs) in Central and Eastern Europe. The Group is the master franchisee of the Burger King and Popeyes brands in Poland, the Czech Republic, and Romania. It operates approximately 94 Burger King restaurants and 165 Popeyes restaurants in Poland, the Czech Republic, and Romania. In addition to operating its own restaurants, the Group's operations also include granting franchises to operate Burger King restaurants to third parties (sub franchisees) based on the Group's rights as master franchisee in Poland, the Czech Republic, and Romania.
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