Pensum Group ZRT (BUD:PENSUM) ROE %: -25.15% (As of Dec. 2025)


BUD:PENSUM Pensum Group ZRT BUD:PENSUM
82 GF Score
Price Ft2,260.00
GF Value Ft3,364.02
Valuation Significantly Undervalued
! 8 Warning Signs
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What is Pensum Group ZRT ROE %?

Pensum Group ZRT BUD:PENSUM 82 ROE % is -25.15% as of Dec. 2025. GuruFocus rates BUD:PENSUM with a GF Score™ of 82/100 and a GF Value™ of Ft3,364.02 (Significantly Undervalued). The stock has 8 warning signs investors should review. Among 1,057 Business Services companies, Pensum Group ZRT ranks better than 68.12% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Pensum Group ZRT's annualized net income for the quarter that ended in Dec. 2025 was Ft-131 Mil. Pensum Group ZRT's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was Ft523 Mil. Therefore, Pensum Group ZRT's annualized ROE % for the quarter that ended in Dec. 2025 was -25.15%.

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

BUD:PENSUM' s ROE % Range Over the Past 10 Years
Min: 13.24   Med: 43.29   Max: 137.67
Current: 13.24

During the past 10 years, Pensum Group ZRT's highest ROE % was 137.67%. The lowest was 13.24%. And the median was 43.29%.

BUD:PENSUM's ROE % is ranked better than
68.12% of 1057 companies
in the Business Services industry
Industry Median: 8.03 vs BUD:PENSUM: 13.24

Pensum Group ZRT  (BUD:PENSUM) 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
=-131.47/522.7315
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-131.47 / 7949.086)*(7949.086 / 2832.089)*(2832.089 / 522.7315)
=Net Margin %*Asset Turnover*Equity Multiplier
=-1.65 %*2.8068*5.4179
=ROA %*Equity Multiplier
=-4.63 %*5.4179
=-25.15 %

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
=-131.47/522.7315
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-131.47 / -68.196) * (-68.196 / 32.732) * (32.732 / 7949.086) * (7949.086 / 2832.089) * (2832.089 / 522.7315)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.9278 * -2.0835 * 0.41 % * 2.8068 * 5.4179
=-25.15 %

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.


Pensum Group ZRT ROE % Related Terms


Pensum Group ZRT ROE % Historical Data

* Premium members only.

The historical data trend for Pensum Group ZRT'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.

Pensum Group ZRT ROE % Chart

Pensum Group ZRT 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 71.80 18.34 31.60 61.87 13.81

Pensum Group ZRT Semi-Annual Data
Dec16 Dec17 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 95.77 96.96 29.65 51.10 -25.15

BUD:PENSUM vs KFY, RHI, TNET: ROE % Comparison

For the Staffing & Employment Services subindustry, Pensum Group ZRT'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.


Pensum Group ZRT ROE % vs Business Services Industry

For the Business Services industry and Industrials sector, Pensum Group ZRT's ROE % distribution charts can be found below:

* The bar in red indicates where Pensum Group ZRT's ROE % falls into.


BUD:PENSUM
82GF Score
Pensum Group ZRT BUD:PENSUM
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pensum Group ZRT ROE % Calculation

Pensum Group ZRT'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 )
=67.812/( (491.081+491.129)/ 2 )
=67.812/491.105
=13.81 %

Pensum Group ZRT'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 )
=-131.47/( (554.334+491.129)/ 2 )
=-131.47/522.7315
=-25.15 %

* 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 -25.15% mean?
Pensum Group ZRT (BUD:PENSUM) has a ROE % of -25.15% 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 Pensum Group ZRT and its competitors. Over the past decade, Pensum Group ZRT's ROE % has ranged from 13.24 to 137.67. According to the industry distribution chart, Pensum Group ZRT ranks #337 out of 1057 companies in the Business Services industry, placing it in the top 31.9%.
Is Pensum Group ZRT's ROE % too high?
Pensum Group ZRT's current ROE % is -25.15%. Over the past 10 years, this metric has ranged from a low of 13.24 to a high of 137.67. Based on the distribution chart, Pensum Group ZRT ranks #337 out of 1057 companies in the Business Services industry, which is above the industry midpoint. Overall, Pensum Group ZRT has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pensum Group ZRT's ROE % compare to KFY and RHI?
According to the Business Services industry distribution chart, Pensum Group ZRT ranks #337 out of 1057 companies for ROE %. This puts Pensum Group ZRT in the upper half of its industry. The industry median ROE % is 8.03. Historically, Pensum Group ZRT's own ROE % has ranged from 13.24 to 137.67 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for a Business Services company?
The median ROE % among Business Services companies is 8.03, based on 1,057 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. 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 Pensum Group ZRT and its competitors. For the Business Services industry, the median ROE % is 8.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pensum Group ZRT's current ROE % is -25.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pensum Group ZRT stock overvalued right now?
Based on GuruFocus' analysis, Pensum Group ZRT (BUD:PENSUM) is currently considered Significantly Undervalued. The stock's GF Value™ is Ft3,364.02, compared to a current price of Ft2,260.00 — trading 32.8% below its estimated fair value. The current ROE % is -25.15%. Pensum Group ZRT's overall GF Score™ is 82/100 with 8 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 Pensum Group ZRT (BUD:PENSUM), the current ROE % is -25.15% 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 Pensum Group ZRT (BUD:PENSUM) Overvalued in 2026?

Based on GuruFocus' analysis, Pensum Group ZRT stock appears to be undervalued. The current stock price of Ft2,260.00 is trading 32.8% below its estimated GF Value™ of Ft3,364.02. GuruFocus considers Pensum Group ZRT to be Significantly Undervalued.

Key valuation signals for BUD:PENSUM:

  • ROE %: -25.15%
  • GF Value™: Ft3,364.02 vs. price of Ft2,260.00 (32.8% below fair value)
  • GF Score™: 82/100 with 8 warning signs

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


Pensum Group ZRT Business Description

Address Kossuth Lajos utca 103, Csomad, Budapest, HUN, H-2161
Pensum Group ZRT is a provider of human resource services in Hungary. Its service portfolio includes domestic and foreign staffing, outsourcing, and recruitment. The company offers services to Hungary, Austria and Germany.
82GF Score

Get the complete analysis for BUD:PENSUM

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

Ft2,260.00
Price
Ft3,364.02
GF Value