Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) ROE %: 95.66% (As of Mar. 2026) — 697% Above Median

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.

BSP:VTRU3 Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
14 GF Score
Price R$12.60
! 3 Warning Signs
View Full Analysis

What is Vitru Brasil Empreendimentos Participacoes e Comercio ROE %?

Vitru Brasil Empreendimentos Participacoes e Comercio BSP:VTRU3 -1.87% 14 ROE % is 95.66% as of Mar. 2026, which is 697% above its 10-year median of 12.01. GuruFocus rates BSP:VTRU3 with a GF Score™ of 14/100. The stock has 3 warning signs investors should review. Among 259 Education companies, Vitru Brasil Empreendimentos Participacoes e Comercio ranks better than 93.44% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Vitru Brasil Empreendimentos Participacoes e Comercio's annualized net income for the quarter that ended in Mar. 2026 was R$3,180 Mil. Vitru Brasil Empreendimentos Participacoes e Comercio's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was R$3,324 Mil. Therefore, Vitru Brasil Empreendimentos Participacoes e Comercio's annualized ROE % for the quarter that ended in Mar. 2026 was 95.66%.

The historical rank and industry rank for Vitru Brasil Empreendimentos Participacoes e Comercio's ROE % or its related term are showing as below:

BSP:VTRU3' s ROE % Range Over the Past 10 Years
Min: 5.45   Med: 12.01   Max: 37.59
Current: 37.59

During the past 3 years, Vitru Brasil Empreendimentos Participacoes e Comercio's highest ROE % was 37.59%. The lowest was 5.45%. And the median was 12.01%.

BSP:VTRU3's ROE % is ranked better than
93.44% of 259 companies
in the Education industry
Industry Median: 7.31 vs BSP:VTRU3: 37.59

Vitru Brasil Empreendimentos Participacoes e Comercio  (BSP:VTRU3) 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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=3179.672/3324.098
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(3179.672 / 2316.944)*(2316.944 / 6516.9765)*(6516.9765 / 3324.098)
=Net Margin %*Asset Turnover*Equity Multiplier
=137.24 %*0.3555*1.9605
=ROA %*Equity Multiplier
=48.79 %*1.9605
=95.66 %

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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=3179.672/3324.098
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (3179.672 / 315.756) * (315.756 / 815.408) * (815.408 / 2316.944) * (2316.944 / 6516.9765) * (6516.9765 / 3324.098)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 10.07 * 0.3872 * 35.19 % * 0.3555 * 1.9605
=95.66 %

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. 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.


Vitru Brasil Empreendimentos Participacoes e Comercio ROE % Related Terms


Vitru Brasil Empreendimentos Participacoes e Comercio ROE % Historical Data

* Premium members only.

The historical data trend for Vitru Brasil Empreendimentos Participacoes e Comercio'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.

Vitru Brasil Empreendimentos Participacoes e Comercio ROE % Chart

Vitru Brasil Empreendimentos Participacoes e Comercio Annual Data
Trend Dec23 Dec24 Dec25
ROE %
5.45 12.01 13.49

Vitru Brasil Empreendimentos Participacoes e Comercio Quarterly Data
Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 7.73 19.05 14.10 13.11 95.66

BSP:VTRU3 vs EDU, TAL, LAUR: ROE % Comparison

For the Education & Training Services subindustry, Vitru Brasil Empreendimentos Participacoes e Comercio'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.


Vitru Brasil Empreendimentos Participacoes e Comercio ROE % vs Education Industry

For the Education industry and Consumer Defensive sector, Vitru Brasil Empreendimentos Participacoes e Comercio's ROE % distribution charts can be found below:

* The bar in red indicates where Vitru Brasil Empreendimentos Participacoes e Comercio's ROE % falls into.


BSP:VTRU3
14GF Score
Vitru Brasil Empreendimentos Participacoes e Comercio SA BSP:VTRU3
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vitru Brasil Empreendimentos Participacoes e Comercio ROE % Calculation

Vitru Brasil Empreendimentos Participacoes e Comercio'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 )
=369.891/( (2558.217+2925.765)/ 2 )
=369.891/2741.991
=13.49 %

Vitru Brasil Empreendimentos Participacoes e Comercio's annualized ROE % for the quarter that ended in Mar. 2026 is calculated as

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Dec. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=3179.672/( (2925.765+3722.431)/ 2 )
=3179.672/3324.098
=95.66 %

* 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 four times the quarterly (Mar. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 95.66% mean?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a ROE % of 95.66% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors. This is 697% above median its historical median of 12.01. Over the past decade, Vitru Brasil Empreendimentos Participacoes e Comercio's ROE % has ranged from 5.45 to 37.59. According to the industry distribution chart, Vitru Brasil Empreendimentos Participacoes e Comercio ranks #17 out of 259 companies in the Education industry, placing it in the top 6.6%.
Is Vitru Brasil Empreendimentos Participacoes e Comercio's ROE % too high?
Vitru Brasil Empreendimentos Participacoes e Comercio's current ROE % of 95.66% is 697% above median its 10-year median of 12.01. Over the past 10 years, this metric has ranged from a low of 5.45 to a high of 37.59. The Education industry median ROE % is 7.31. Vitru Brasil Empreendimentos Participacoes e Comercio's value of 95.66% is 1208.6% above this industry median. Based on the distribution chart, Vitru Brasil Empreendimentos Participacoes e Comercio ranks #17 out of 259 companies in the Education industry, which is in the top quartile — a strong position relative to peers. Overall, Vitru Brasil Empreendimentos Participacoes e Comercio has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Vitru Brasil Empreendimentos Participacoes e Comercio's ROE % compare to EDU and TAL?
According to the Education industry distribution chart, Vitru Brasil Empreendimentos Participacoes e Comercio ranks #17 out of 259 companies for ROE %. This places Vitru Brasil Empreendimentos Participacoes e Comercio in the top 7% of its industry — outperforming the majority of peers. The industry median ROE % is 7.31. Vitru Brasil Empreendimentos Participacoes e Comercio's value of 95.66% is 1208.6% above this benchmark. Historically, Vitru Brasil Empreendimentos Participacoes e Comercio's own ROE % has ranged from 5.45 to 37.59 over the past decade. While the company's 10-year median is 12.01 vs. the industry median of 7.31, Vitru Brasil Empreendimentos Participacoes e Comercio 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 ROE % for an Education company?
The median ROE % among Education companies is 7.31, based on 259 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. Vitru Brasil Empreendimentos Participacoes e Comercio's current ROE % of 95.66% is 1208.6% 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 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 Vitru Brasil Empreendimentos Participacoes e Comercio and its competitors. For the Education industry, the median ROE % is 7.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vitru Brasil Empreendimentos Participacoes e Comercio's current ROE % is 95.66%, which is 697% above median its own 10-year median of 12.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vitru Brasil Empreendimentos Participacoes e Comercio stock overvalued right now?
Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3) has a current ROE % of 95.66%. The current ROE % is 95.66%, which is 697% above median its 10-year median of 12.01 and 1208.6% above the Education industry median of 7.31. Vitru Brasil Empreendimentos Participacoes e Comercio's overall GF Score™ is 14/100 with 3 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 Vitru Brasil Empreendimentos Participacoes e Comercio (BSP:VTRU3), the current ROE % is 95.66% 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.

Vitru Brasil Empreendimentos Participacoes e Comercio Business Description

Address Rodovia Jose Carlos Daux, 5500, Torre Jurere A, Room 212, 2nd Floor, Saco Grande, Florianopolis, SC, BRA, 88032-005
Vitru Brasil Empreendimentos Participacoes e Comercio SA invests in educational service providers and provides distance learning continuing education services through its subsidiaries. The group provides educational services in Brazil, mainly undergraduate and continuing education courses, offered in person at its campuses located throughout Brazil. Its operating segments are: Distance Learning Undergraduate Courses, In-person undergraduate programs, and Continuing education courses. Maximum revenue is generated from its Distance Learning business, which offers virtual learning opportunities in education, business administration, accounting, physical education, vocational training, engineering, and health-related courses.
14GF Score

Get the complete analysis for BSP:VTRU3

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

R$12.60
Price