Danone (XSWX:BN) ROA %: 3.53% (As of Dec. 2025) — 20% Below Median


XSWX:BN Danone SA XSWX:BN
70 GF Score
Price CHF62.26
GF Value CHF60.08
Valuation Fairly Valued
! 2 Warning Signs
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What is Danone ROA %?

Danone XSWX:BN 70 ROA % is 3.53% as of Dec. 2025, which is 20% below its 10-year median of 4.40. GuruFocus rates XSWX:BN with a GF Score™ of 70/100 and a GF Value™ of CHF60.08 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,990 Consumer Packaged Goods companies, Danone ranks better than 55.43% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Danone's annualized Net Income for the quarter that ended in Dec. 2025 was CHF1,465 Mil. Danone's average Total Assets over the quarter that ended in Dec. 2025 was CHF41,549 Mil. Therefore, Danone's annualized ROA % for the quarter that ended in Dec. 2025 was 3.53%.

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

XSWX:BN' s ROA % Range Over the Past 10 Years
Min: 1.96   Med: 4.4   Max: 5.55
Current: 4.08

During the past 13 years, Danone's highest ROA % was 5.55%. The lowest was 1.96%. And the median was 4.40%.

XSWX:BN's ROA % is ranked better than
55.43% of 1990 companies
in the Consumer Packaged Goods industry
Industry Median: 3.275 vs XSWX:BN: 4.08

Danone  (XSWX:BN) 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
=1465.026/41549.1385
=(Net Income / Revenue)*(Revenue / Total Assets)
=(1465.026 / 25280.58)*(25280.58 / 41549.1385)
=Net Margin %*Asset Turnover
=5.8 %*0.6085
=3.53 %

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


Danone ROA % Related Terms


Danone ROA % Historical Data

* Premium members only.

The historical data trend for Danone'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.

Danone ROA % Chart

Danone 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 4.28 2.06 1.92 4.48 4.04

Danone Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 -0.93 5.48 3.48 4.68 3.53

XSWX:BN vs KHC, GIS: ROA % Comparison

For the Packaged Foods subindustry, Danone'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.


Danone ROA % vs Consumer Packaged Goods Industry

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

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


XSWX:BN
70GF Score
Danone SA XSWX:BN
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Danone ROA % Calculation

Danone'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 )
=1702.977/( (42285.18+42057.471)/ 2 )
=1702.977/42171.3255
=4.04 %

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

ROA %=Net Income (Q: Dec. 2025 )/( (Total Assets (Q: Jun. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=1465.026/( (41040.806+42057.471)/ 2 )
=1465.026/41549.1385
=3.53 %

* 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 two times the semi-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 3.53% mean?
Danone (XSWX:BN) has a ROA % of 3.53% 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 Danone and its competitors. This is 20% below median its historical median of 4.40. Over the past decade, Danone's ROA % has ranged from 1.96 to 5.55. According to the industry distribution chart, Danone ranks #887 out of 1990 companies in the Consumer Packaged Goods industry, placing it in the top 44.6%.
Is Danone's ROA % too high?
Danone's current ROA % of 3.53% is 20% below median its 10-year median of 4.40. Over the past 10 years, this metric has ranged from a low of 1.96 to a high of 5.55. The Consumer Packaged Goods industry median ROA % is 3.28. Danone's value of 3.53% is 7.8% above this industry median. Based on the distribution chart, Danone ranks #887 out of 1990 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Danone has a GF Score™ of 70/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Danone's ROA % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Danone ranks #887 out of 1990 companies for ROA %. This puts Danone in the upper half of its industry. The industry median ROA % is 3.28. Danone's value of 3.53% is 7.8% above this benchmark. Historically, Danone's own ROA % has ranged from 1.96 to 5.55 over the past decade. While the company's 10-year median is 4.40 vs. the industry median of 3.28, Danone has consistently been above 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 3.28, 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. Danone's current ROA % of 3.53% is 7.8% above 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 Danone and its competitors. For the Consumer Packaged Goods industry, the median ROA % is 3.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Danone's current ROA % is 3.53%, which is 20% below median its own 10-year median of 4.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Danone stock overvalued right now?
Based on GuruFocus' analysis, Danone (XSWX:BN) is currently considered Fairly Valued. The stock's GF Value™ is CHF60.08, compared to a current price of CHF62.26 — trading 3.6% above its estimated fair value. The current ROA % is 3.53%, which is 20% below median its 10-year median of 4.40 and 7.8% above the Consumer Packaged Goods industry median of 3.28. Danone's overall GF Score™ is 70/100 with 2 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 Danone (XSWX:BN), the current ROA % is 3.53% 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 Danone (XSWX:BN) Overvalued in 2026?

Based on GuruFocus' analysis, Danone stock appears to be overvalued. The current stock price of CHF62.26 is trading 3.6% above its estimated GF Value™ of CHF60.08. GuruFocus considers Danone to be Fairly Valued.

Key valuation signals for XSWX:BN:

  • ROA %: 3.53% (20% below median its 10-year median of 4.40)
  • GF Value™: CHF60.08 vs. price of CHF62.26 (3.6% above fair value)
  • GF Score™: 70/100 with 2 warning signs
  • Industry Position: 7.8% above the Consumer Packaged Goods median (#887 of 1990)

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


Danone Business Description

Address 59-61 rue La Fayette, Paris, FRA, 75009
Danone is a global food and beverage industry leader with more than EUR 27 billion annual revenue. Its operations are organized into three broad segments: essential dairy and plant-based products, representing just over half of group revenue; specialized nutrition; and bottled water. The firm's portfolio includes well-known brands such as Danone/Dannon dairy products, Alpro plant-based dairy, Aptamil infant milk formula, Evian and Volvic bottled water, and leading medical nutrition brands.
70GF Score

Get the complete analysis for XSWX:BN

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

CHF62.26
Price
CHF60.08
GF Value