ELAN (FRA:25E) ROE %: 20.78% (As of Dec. 2025) — Near Median


FRA:25E ELAN Corp FRA:25E
84 GF Score
Price €3.66
GF Value €5.85
! 3 Warning Signs
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What is ELAN ROE %?

ELAN FRA:25E +0.55% 84 ROE % is 20.78% as of Dec. 2025, which is 5% below its 10-year median of 21.82. GuruFocus rates FRA:25E with a GF Score™ of 84/100 and a GF Value™ of €5.85. The stock has 3 warning signs investors should review. Among 628 Healthcare Providers & Services companies, ELAN ranks better than 86.46% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. ELAN's annualized net income for the quarter that ended in Dec. 2025 was €16.3 Mil. ELAN's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was €78.6 Mil. Therefore, ELAN's annualized ROE % for the quarter that ended in Dec. 2025 was 20.78%.

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

FRA:25E' s ROE % Range Over the Past 10 Years
Min: 18.62   Med: 21.82   Max: 27.89
Current: 21.54

During the past 13 years, ELAN's highest ROE % was 27.89%. The lowest was 18.62%. And the median was 21.82%.

FRA:25E's ROE % is ranked better than
86.46% of 628 companies
in the Healthcare Providers & Services industry
Industry Median: 5.72 vs FRA:25E: 21.54

ELAN  (FRA:25E) 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
=16.328/78.5675
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(16.328 / 322.276)*(322.276 / 140.9275)*(140.9275 / 78.5675)
=Net Margin %*Asset Turnover*Equity Multiplier
=5.07 %*2.2868*1.7937
=ROA %*Equity Multiplier
=11.59 %*1.7937
=20.78 %

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
=16.328/78.5675
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (16.328 / 25.408) * (25.408 / 26.964) * (26.964 / 322.276) * (322.276 / 140.9275) * (140.9275 / 78.5675)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.6426 * 0.9423 * 8.37 % * 2.2868 * 1.7937
=20.78 %

Note: The net income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (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.


ELAN ROE % Related Terms


ELAN ROE % Historical Data

* Premium members only.

The historical data trend for ELAN'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.

ELAN ROE % Chart

ELAN 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 27.66 24.07 24.35 19.96 19.35

ELAN Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 25.73 17.69 19.46 20.78 26.18

FRA:25E vs HCA, THC, DVA: ROE % Comparison

For the Medical Care Facilities subindustry, ELAN'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.


ELAN ROE % vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, ELAN's ROE % distribution charts can be found below:

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


FRA:25E
84GF Score
ELAN Corp FRA:25E
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ELAN ROE % Calculation

ELAN'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 )
=15.16/( (77.621+79.111)/ 2 )
=15.16/78.366
=19.35 %

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

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Sep. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=16.328/( (78.024+79.111)/ 2 )
=16.328/78.5675
=20.78 %

* 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 (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 20.78% mean?
ELAN (FRA:25E) has a ROE % of 20.78% 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 ELAN and its competitors. This is near median its historical median of 21.82. Over the past decade, ELAN's ROE % has ranged from 18.62 to 27.89. According to the industry distribution chart, ELAN ranks #85 out of 628 companies in the Healthcare Providers & Services industry, placing it in the top 13.5%.
Is ELAN's ROE % too high?
ELAN's current ROE % of 20.78% is near median its 10-year median of 21.82. Over the past 10 years, this metric has ranged from a low of 18.62 to a high of 27.89. The Healthcare Providers & Services industry median ROE % is 5.72. ELAN's value of 20.78% is 263.3% above this industry median. Based on the distribution chart, ELAN ranks #85 out of 628 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, ELAN has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does ELAN's ROE % compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, ELAN ranks #85 out of 628 companies for ROE %. This places ELAN in the top 14% of its industry — outperforming the majority of peers. The industry median ROE % is 5.72. ELAN's value of 20.78% is 263.3% above this benchmark. Historically, ELAN's own ROE % has ranged from 18.62 to 27.89 over the past decade. While the company's 10-year median is 21.82 vs. the industry median of 5.72, ELAN 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 a Healthcare Providers & Services company?
The median ROE % among Healthcare Providers & Services companies is 5.72, based on 628 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. ELAN's current ROE % of 20.78% is 263.3% 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 ELAN and its competitors. For the Healthcare Providers & Services industry, the median ROE % is 5.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELAN's current ROE % is 20.78%, which is near median its own 10-year median of 21.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELAN stock overvalued right now?
ELAN (FRA:25E) has a current ROE % of 20.78%. The stock's GF Value™ is €5.85, compared to a current price of €3.66 — trading 37.4% below its estimated fair value. The current ROE % is 20.78%, which is near median its 10-year median of 21.82 and 263.3% above the Healthcare Providers & Services industry median of 5.72. ELAN's overall GF Score™ is 84/100 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 ELAN (FRA:25E), the current ROE % is 20.78% 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 ELAN (FRA:25E) Overvalued in 2026?

Based on GuruFocus' analysis, ELAN stock appears to be undervalued. The current stock price of €3.66 is trading 37.4% below its estimated GF Value™ of €5.85.

Key valuation signals for FRA:25E:

  • ROE %: 20.78% (near median its 10-year median of 21.82)
  • GF Value™: €5.85 vs. price of €3.66 (37.4% below fair value)
  • GF Score™: 84/100 with 3 warning signs
  • Industry Position: 263.3% above the Healthcare Providers & Services median (#85 of 628)

No single metric tells the full story. See the FRA:25E stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ELAN Business Description

Other Exchanges 6099:Japan
Address 15-12 Degawa-cho, Nagano Prefecture, Matsumoto, JPN, 390-0826
ELAN Corp operates in the medical industry. The company provides the CS (Care Support) Set service, which combines the rental of clothing and towels, laundry services, and the provision of daily living goods. The service is offered to individuals in hospitals and nursing care facilities, including nursing homes and other care facilities. The CS Set allows users to access clothing, towels, and daily necessities through a combined rental and supply service.
84GF Score

Get the complete analysis for FRA:25E

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

€3.66
Price
€5.85
GF Value