Freelancer (ASX:FLN) ROE %: 2.09% (As of Dec. 2025)


ASX:FLN Freelancer Ltd ASX:FLN
31 GF Score
Price A$0.11
GF Value A$0.21
Valuation Possible Value Trap
! 4 Warning Signs
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What is Freelancer ROE %?

Freelancer ASX:FLN 31 ROE % is 2.09% as of Dec. 2025. GuruFocus rates ASX:FLN with a GF Score™ of 31/100 and a GF Value™ of A$0.21 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 534 Interactive Media companies, Freelancer ranks better than 65.92% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Freelancer's annualized net income for the quarter that ended in Dec. 2025 was A$0.49 Mil. Freelancer's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was A$23.58 Mil. Therefore, Freelancer's annualized ROE % for the quarter that ended in Dec. 2025 was 2.09%.

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

ASX:FLN' s ROE % Range Over the Past 10 Years
Min: -21.46   Med: -4.12   Max: 9.47
Current: 9.27

During the past 13 years, Freelancer's highest ROE % was 9.47%. The lowest was -21.46%. And the median was -4.12%.

ASX:FLN's ROE % is ranked better than
65.92% of 534 companies
in the Interactive Media industry
Industry Median: 2.345 vs ASX:FLN: 9.27

Freelancer  (ASX:FLN) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=0.494/23.58
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(0.494 / 52.284)*(52.284 / 80.6585)*(80.6585 / 23.58)
=Net Margin %*Asset Turnover*Equity Multiplier
=0.94 %*0.6482*3.4206
=ROA %*Equity Multiplier
=0.61 %*3.4206
=2.09 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=0.494/23.58
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (0.494 / 1.136) * (1.136 / -1.34) * (-1.34 / 52.284) * (52.284 / 80.6585) * (80.6585 / 23.58)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.4349 * -0.8478 * -2.56 % * 0.6482 * 3.4206
=2.09 %

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. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Freelancer ROE % Related Terms


Freelancer ROE % Historical Data

* Premium members only.

The historical data trend for Freelancer's ROE % 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.

Freelancer ROE % Chart

Freelancer Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -7.95 -21.46 0.82 -3.53 9.47

Freelancer Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % 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 4.69 -8.93 1.75 16.24 2.09

ASX:FLN vs GOOGL, META, SPOT: ROE % Comparison

For the Internet Content & Information subindustry, Freelancer's ROE %, along with its competitors' market caps and ROE % 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.


Freelancer ROE % vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Freelancer's ROE % distribution charts can be found below:

* The bar in red indicates where Freelancer's ROE % falls into.


ASX:FLN
31GF Score
Freelancer Ltd ASX:FLN
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Freelancer ROE % Calculation

Freelancer's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=2.165/( (22.92+22.826)/ 2 )
=2.165/22.873
=9.47 %

Freelancer's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Jun. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=0.494/( (24.334+22.826)/ 2 )
=0.494/23.58
=2.09 %

* 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 ROE %, the net income of the last fiscal year and the average total shareholder equity 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. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 2.09% mean?
Freelancer (ASX:FLN) has a ROE % of 2.09% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Freelancer and its competitors. According to the industry distribution chart, Freelancer ranks #182 out of 534 companies in the Interactive Media industry, placing it in the top 34.1%.
Is Freelancer's ROE % too high?
Freelancer's current ROE % is 2.09%. The Interactive Media industry median ROE % is 2.35. Freelancer's value of 2.09% is 10.9% below this industry median. Based on the distribution chart, Freelancer ranks #182 out of 534 companies in the Interactive Media industry, which is above the industry midpoint. Overall, Freelancer has a GF Score™ of 31/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Freelancer's ROE % compare to GOOGL and META?
According to the Interactive Media industry distribution chart, Freelancer ranks #182 out of 534 companies for ROE %. This puts Freelancer in the upper half of its industry. The industry median ROE % is 2.35. Freelancer's value of 2.09% is 10.9% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for an Interactive Media company?
The median ROE % among Interactive Media companies is 2.35, based on 534 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Freelancer's current ROE % of 2.09% is 10.9% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Freelancer and its competitors. For the Interactive Media industry, the median ROE % is 2.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Freelancer's current ROE % is 2.09%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Freelancer stock overvalued right now?
Based on GuruFocus' analysis, Freelancer (ASX:FLN) is currently considered Possible Value Trap. The stock's GF Value™ is A$0.21, compared to a current price of A$0.11 — trading 50% below its estimated fair value. The current ROE % is 2.09% and 10.9% below the Interactive Media industry median of 2.35. Freelancer's overall GF Score™ is 31/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Freelancer (ASX:FLN), the current ROE % is 2.09% 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 Freelancer (ASX:FLN) Overvalued in 2026?

Based on GuruFocus' analysis, Freelancer stock appears to be undervalued. The current stock price of A$0.11 is trading 50% below its estimated GF Value™ of A$0.21. GuruFocus considers Freelancer to be Possible Value Trap.

Key valuation signals for ASX:FLN:

  • ROE %: 2.09%
  • GF Value™: A$0.21 vs. price of A$0.11 (50% below fair value)
  • GF Score™: 31/100 with 4 warning signs
  • Industry Position: 10.9% below the Interactive Media median (#182 of 534)

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


Freelancer Business Description

Other Exchanges FLNCF:USA
Address 225 George Street, Level 37, Grosvenor Place, Sydney, NSW, AUS, 2000
Freelancer Ltd is engaged in freelancing, outsourcing services, and crowdsourcing marketplace. It offers software development, writing, data entry, and design services. The company is organized into two operating segments: Online marketplace which also generates key revenue, and Online payment services. The company operates predominantly in Australia, where majority of the online revenues and expenses are incurred. It also has its presence in Philippines, United Kingdom, Argentina, the United States and Canada.
31GF Score

Get the complete analysis for ASX:FLN

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

A$0.11
Price
A$0.21
GF Value