CSSPF (NIOX Group) ROE %: 3.31% (As of Dec. 2025)


CSSPF NIOX Group PLC CSSPF
77 GF Score
Price $0.80
GF Value $1.21
Valuation Significantly Undervalued
! 1 Warning Sign
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What is NIOX Group ROE %?

NIOX Group CSSPF 77 ROE % is 3.31% as of Dec. 2025. GuruFocus rates CSSPF with a GF Score™ of 77/100 and a GF Value™ of $1.21 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 799 Medical Devices & Instruments companies, NIOX Group ranks better than 77.47% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. NIOX Group's annualized net income for the quarter that ended in Dec. 2025 was $2.95 Mil. NIOX Group's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $88.94 Mil. Therefore, NIOX Group's annualized ROE % for the quarter that ended in Dec. 2025 was 3.31%.

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

CSSPF' s ROE % Range Over the Past 10 Years
Min: -66.78   Med: -17.03   Max: 21.65
Current: 10.97

During the past 13 years, NIOX Group's highest ROE % was 21.65%. The lowest was -66.78%. And the median was -17.03%.

CSSPF's ROE % is ranked better than
77.47% of 799 companies
in the Medical Devices & Instruments industry
Industry Median: 2.42 vs CSSPF: 10.97

NIOX Group  (OTCPK:CSSPF) 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
=2.946/88.938
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(2.946 / 62.918)*(62.918 / 99.172)*(99.172 / 88.938)
=Net Margin %*Asset Turnover*Equity Multiplier
=4.68 %*0.6344*1.1151
=ROA %*Equity Multiplier
=2.97 %*1.1151
=3.31 %

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
=2.946/88.938
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (2.946 / 14.19) * (14.19 / 13.12) * (13.12 / 62.918) * (62.918 / 99.172) * (99.172 / 88.938)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.2076 * 1.0816 * 20.85 % * 0.6344 * 1.1151
=3.31 %

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.


NIOX Group ROE % Related Terms


NIOX Group ROE % Historical Data

* Premium members only.

The historical data trend for NIOX Group'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.

NIOX Group ROE % Chart

NIOX Group 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 5.39 20.80 13.16 5.16 11.31

NIOX Group 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 17.75 10.66 -1.97 19.69 3.31

CSSPF vs ABT, SYK, MDT: ROE % Comparison

For the Medical Devices subindustry, NIOX Group'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.


NIOX Group ROE % vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, NIOX Group's ROE % distribution charts can be found below:

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


CSSPF
77GF Score
NIOX Group PLC CSSPF
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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NIOX Group ROE % Calculation

NIOX Group'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 )
=9.371/( (75.221+90.495)/ 2 )
=9.371/82.858
=11.31 %

NIOX Group'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 )
=2.946/( (87.381+90.495)/ 2 )
=2.946/88.938
=3.31 %

* 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 3.31% mean?
NIOX Group (CSSPF) has a ROE % of 3.31% 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 NIOX Group and its competitors. According to the industry distribution chart, NIOX Group ranks #180 out of 799 companies in the Medical Devices & Instruments industry, placing it in the top 22.5%.
Is NIOX Group's ROE % too high?
NIOX Group's current ROE % is 3.31%. The Medical Devices & Instruments industry median ROE % is 2.42. NIOX Group's value of 3.31% is 36.8% above this industry median. Based on the distribution chart, NIOX Group ranks #180 out of 799 companies in the Medical Devices & Instruments industry, which is in the top quartile — a strong position relative to peers. Overall, NIOX Group has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does NIOX Group's ROE % compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, NIOX Group ranks #180 out of 799 companies for ROE %. This places NIOX Group in the top 23% of its industry — outperforming the majority of peers. The industry median ROE % is 2.42. NIOX Group's value of 3.31% is 36.8% above 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 a Medical Devices & Instruments company?
The median ROE % among Medical Devices & Instruments companies is 2.42, based on 799 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. NIOX Group's current ROE % of 3.31% is 36.8% 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 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 NIOX Group and its competitors. For the Medical Devices & Instruments industry, the median ROE % is 2.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. NIOX Group's current ROE % is 3.31%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is NIOX Group stock overvalued right now?
Based on GuruFocus' analysis, NIOX Group (CSSPF) is currently considered Significantly Undervalued. The stock's GF Value™ is $1.21, compared to a current price of $0.80 — trading 33.9% below its estimated fair value. The current ROE % is 3.31% and 36.8% above the Medical Devices & Instruments industry median of 2.42. NIOX Group's overall GF Score™ is 77/100 with 1 warning sign 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 NIOX Group (CSSPF), the current ROE % is 3.31% 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 NIOX Group (CSSPF) Overvalued in 2026?

Based on GuruFocus' analysis, NIOX Group stock appears to be undervalued. The current stock price of $0.80 is trading 33.9% below its estimated GF Value™ of $1.21. GuruFocus considers NIOX Group to be Significantly Undervalued.

Key valuation signals for CSSPF:

  • ROE %: 3.31%
  • GF Value™: $1.21 vs. price of $0.80 (33.9% below fair value)
  • GF Score™: 77/100 with 1 warning sign
  • Industry Position: 36.8% above the Medical Devices & Instruments median (#180 of 799)

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


NIOX Group Business Description

Other Exchanges NIOXl:UKNIOX:UK82C:Germany
Address 1 Robert Robinson Avenue, Magdalen Centre, The Oxford Science Park, Oxford, GBR, OX4 4GA
NIOX Group PLC is engaged in improving the diagnosis, monitoring and management of both asthma and COPD by providing greater patient access to FeNO testing. The company is engaged in the design, development, and commercialization of medical devices for the measurement of FeNO, a precise biomarker for type 2 inflammation which is present in asthma and COPD. Its device, NIOX VERO, is increasingly recognised by healthcare professionals as an important tool to improve the diagnosis, monitoring and management of asthma and COPD. It operates in single segment of NIOX relates to the portfolio of products used to improve asthma diagnosis, monitoring and management by measuring fractional exhaled nitric oxide (FeNO).
77GF Score

Get the complete analysis for CSSPF

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

$0.80
Price
$1.21
GF Value