ELMTF (Element 25) ROE %: -6.50% (As of Dec. 2025)


ELMTF Element 25 Ltd ELMTF
35 GF Score
Price $0.16
GF Value $0.02
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Element 25 ROE %?

Element 25 ELMTF 35 ROE % is -6.50% as of Dec. 2025. GuruFocus rates ELMTF with a GF Score™ of 35/100 and a GF Value™ of $0.02 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,389 Metals & Mining companies, Element 25 ranks better than 58.39% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Element 25's annualized net income for the quarter that ended in Dec. 2025 was $-2.53 Mil. Element 25's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $38.89 Mil. Therefore, Element 25's annualized ROE % for the quarter that ended in Dec. 2025 was -6.50%.

The historical rank and industry rank for Element 25's ROE % or its related term are showing as below:

ELMTF' s ROE % Range Over the Past 10 Years
Min: -49.16   Med: -21.78   Max: 10.35
Current: -9.21

During the past 13 years, Element 25's highest ROE % was 10.35%. The lowest was -49.16%. And the median was -21.78%.

ELMTF's ROE % is ranked better than
58.39% of 2389 companies
in the Metals & Mining industry
Industry Median: -16.11 vs ELMTF: -9.21

Element 25  (OTCPK:ELMTF) 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
=-2.526/38.8855
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-2.526 / 0)*(0 / 43.6855)*(43.6855 / 38.8855)
=Net Margin %*Asset Turnover*Equity Multiplier
=N/A %*0*1.1234
=ROA %*Equity Multiplier
=N/A %*1.1234
=-6.50 %

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
=-2.526/38.8855
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-2.526 / -2.526) * (-2.526 / -2.632) * (-2.632 / 0) * (0 / 43.6855) * (43.6855 / 38.8855)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1 * 0.9597 * N/A % * 0 * 1.1234
=-6.50 %

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.


Element 25 ROE % Related Terms


Element 25 ROE % Historical Data

* Premium members only.

The historical data trend for Element 25'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.

Element 25 ROE % Chart

Element 25 Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -18.92 -30.85 -48.13 -38.03 -10.35

Element 25 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 -45.85 -25.23 -8.43 -12.58 -6.50

Element 25 ROE % Competitor Comparison

For the Other Industrial Metals & Mining subindustry, Element 25'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.


Element 25 ROE % vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Element 25's ROE % distribution charts can be found below:

* The bar in red indicates where Element 25's ROE % falls into.


ELMTF
35GF Score
Element 25 Ltd ELMTF
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Element 25 ROE % Calculation

Element 25's annualized ROE % for the fiscal year that ended in Jun. 2025 is calculated as

ROE %=Net Income (A: Jun. 2025 )/( (Total Stockholders Equity (A: Jun. 2024 )+Total Stockholders Equity (A: Jun. 2025 ))/ count )
=-3.82/( (37.936+35.854)/ 2 )
=-3.82/36.895
=-10.35 %

Element 25'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 )
=-2.526/( (35.854+41.917)/ 2 )
=-2.526/38.8855
=-6.50 %

* 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 -6.50% mean?
Element 25 (ELMTF) has a ROE % of -6.50% 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 Element 25 and its competitors. According to the industry distribution chart, Element 25 ranks #994 out of 2389 companies in the Metals & Mining industry, placing it in the top 41.6%.
Is Element 25's ROE % too high?
Element 25's current ROE % is -6.50%. Based on the distribution chart, Element 25 ranks #994 out of 2389 companies in the Metals & Mining industry, which is above the industry midpoint. Overall, Element 25 has a GF Score™ of 35/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Element 25's ROE % compare to competitors?
According to the Metals & Mining industry distribution chart, Element 25 ranks #994 out of 2389 companies for ROE %. This puts Element 25 in the upper half of its industry. 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 Metals & Mining company?
A good ROE % depends on the Metals & Mining industry context. 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 Element 25 and its competitors. Element 25's current ROE % is -6.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Element 25 stock overvalued right now?
Based on GuruFocus' analysis, Element 25 (ELMTF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.02, compared to a current price of $0.16 — trading 713.8% above its estimated fair value. The current ROE % is -6.50%. Element 25's overall GF Score™ is 35/100 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 Element 25 (ELMTF), the current ROE % is -6.50% 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 Element 25 (ELMTF) Overvalued in 2026?

Based on GuruFocus' analysis, Element 25 stock appears to be overvalued. The current stock price of $0.16 is trading 713.8% above its estimated GF Value™ of $0.02. GuruFocus considers Element 25 to be Significantly Overvalued.

Key valuation signals for ELMTF:

  • ROE %: -6.50%
  • GF Value™: $0.02 vs. price of $0.16 (713.8% above fair value)
  • GF Score™: 35/100 with 4 warning signs

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


Element 25 Business Description

Other Exchanges QFP:GermanyE25:Australia
Address 355 Scarborough Beach Road, Level 1, Building B, Garden Office Park, Osborne Park, WA, AUS, 6017
Element 25 Ltd is the operator of the Butcherbird Manganese Project. It predominantly generates revenue from the sales of manganese ore to customers. Geographically, the group has its presence in Australia.
35GF Score

Get the complete analysis for ELMTF

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

$0.16
Price
$0.02
GF Value