B3 Consulting Group AB (FRA:B37) ROE %: 12.46% (As of Dec. 2025) — 57% Below Median


FRA:B37 B3 Consulting Group AB FRA:B37
66 GF Score
Price €1.65
GF Value €7.30
! 6 Warning Signs
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What is B3 Consulting Group AB ROE %?

B3 Consulting Group AB FRA:B37 -6.53% 66 ROE % is 12.46% as of Dec. 2025, which is 57% below its 10-year median of 28.81. GuruFocus rates FRA:B37 with a GF Score™ of 66/100 and a GF Value™ of €7.30. The stock has 6 warning signs investors should review. Among 2,682 Software companies, B3 Consulting Group AB ranks better than 50.75% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. B3 Consulting Group AB's annualized net income for the quarter that ended in Dec. 2025 was €2.4 Mil. B3 Consulting Group AB's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was €19.4 Mil. Therefore, B3 Consulting Group AB's annualized ROE % for the quarter that ended in Dec. 2025 was 12.46%.

The historical rank and industry rank for B3 Consulting Group AB's ROE % or its related term are showing as below:

FRA:B37' s ROE % Range Over the Past 10 Years
Min: 4.9   Med: 28.81   Max: 55.94
Current: 4.93

During the past 13 years, B3 Consulting Group AB's highest ROE % was 55.94%. The lowest was 4.90%. And the median was 28.81%.

FRA:B37's ROE % is ranked better than
50.75% of 2682 companies
in the Software industry
Industry Median: 4.72 vs FRA:B37: 4.93

B3 Consulting Group AB  (FRA:B37) 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
=2.424/19.449
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(2.424 / 115.748)*(115.748 / 76.667)*(76.667 / 19.449)
=Net Margin %*Asset Turnover*Equity Multiplier
=2.09 %*1.5097*3.942
=ROA %*Equity Multiplier
=3.16 %*3.942
=12.46 %

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
=2.424/19.449
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (2.424 / 4.228) * (4.228 / 6.324) * (6.324 / 115.748) * (115.748 / 76.667) * (76.667 / 19.449)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.5733 * 0.6686 * 5.46 % * 1.5097 * 3.942
=12.46 %

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.


B3 Consulting Group AB ROE % Related Terms


B3 Consulting Group AB ROE % Historical Data

* Premium members only.

The historical data trend for B3 Consulting Group AB'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.

B3 Consulting Group AB ROE % Chart

B3 Consulting Group AB 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 30.04 54.14 34.08 42.32 5.04

B3 Consulting Group AB Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 -2.50 12.01 0.54 -4.98 12.46

FRA:B37 vs IBM, ACN, FISV: ROE % Comparison

For the Information Technology Services subindustry, B3 Consulting Group AB'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.


B3 Consulting Group AB ROE % vs Software Industry

For the Software industry and Technology sector, B3 Consulting Group AB's ROE % distribution charts can be found below:

* The bar in red indicates where B3 Consulting Group AB's ROE % falls into.


FRA:B37
66GF Score
B3 Consulting Group AB FRA:B37
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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B3 Consulting Group AB ROE % Calculation

B3 Consulting Group AB'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 )
=1.002/( (20.213+19.545)/ 2 )
=1.002/19.879
=5.04 %

B3 Consulting Group AB'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 )
=2.424/( (19.353+19.545)/ 2 )
=2.424/19.449
=12.46 %

* 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 12.46% mean?
B3 Consulting Group AB (FRA:B37) has a ROE % of 12.46% 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 B3 Consulting Group AB and its competitors. This is 57% below median its historical median of 28.81. Over the past decade, B3 Consulting Group AB's ROE % has ranged from 4.90 to 55.94. According to the industry distribution chart, B3 Consulting Group AB ranks #1321 out of 2682 companies in the Software industry, placing it in the top 49.3%.
Is B3 Consulting Group AB's ROE % too high?
B3 Consulting Group AB's current ROE % of 12.46% is 57% below median its 10-year median of 28.81. Over the past 10 years, this metric has ranged from a low of 4.90 to a high of 55.94. The Software industry median ROE % is 4.72. B3 Consulting Group AB's value of 12.46% is 164% above this industry median. Based on the distribution chart, B3 Consulting Group AB ranks #1321 out of 2682 companies in the Software industry, which is above the industry midpoint. Overall, B3 Consulting Group AB has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does B3 Consulting Group AB's ROE % compare to IBM and ACN?
According to the Software industry distribution chart, B3 Consulting Group AB ranks #1321 out of 2682 companies for ROE %. This puts B3 Consulting Group AB in the upper half of its industry. The industry median ROE % is 4.72. B3 Consulting Group AB's value of 12.46% is 164% above this benchmark. Historically, B3 Consulting Group AB's own ROE % has ranged from 4.90 to 55.94 over the past decade. While the company's 10-year median is 28.81 vs. the industry median of 4.72, B3 Consulting Group AB 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 Software company?
The median ROE % among Software companies is 4.72, based on 2,682 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. B3 Consulting Group AB's current ROE % of 12.46% is 164% 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 B3 Consulting Group AB and its competitors. For the Software industry, the median ROE % is 4.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B3 Consulting Group AB's current ROE % is 12.46%, which is 57% below median its own 10-year median of 28.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B3 Consulting Group AB stock overvalued right now?
B3 Consulting Group AB (FRA:B37) has a current ROE % of 12.46%. The stock's GF Value™ is €7.30, compared to a current price of €1.65 — trading 77.5% below its estimated fair value. The current ROE % is 12.46%, which is 57% below median its 10-year median of 28.81 and 164% above the Software industry median of 4.72. B3 Consulting Group AB's overall GF Score™ is 66/100 with 6 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 B3 Consulting Group AB (FRA:B37), the current ROE % is 12.46% 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 B3 Consulting Group AB (FRA:B37) Overvalued in 2026?

Based on GuruFocus' analysis, B3 Consulting Group AB stock appears to be undervalued. The current stock price of €1.65 is trading 77.5% below its estimated GF Value™ of €7.30.

Key valuation signals for FRA:B37:

  • ROE %: 12.46% (57% below median its 10-year median of 28.81)
  • GF Value™: €7.30 vs. price of €1.65 (77.5% below fair value)
  • GF Score™: 66/100 with 6 warning signs
  • Industry Position: 164% above the Software median (#1321 of 2682)

No single metric tells the full story. See the FRA:B37 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


B3 Consulting Group AB Business Description

Other Exchanges B3:Sweden0RL1:UKB37:Germany
Address Kungsbron 2, Box 8, Stockholm, SWE, SE-101 20
B3 Consulting Group AB is a Sweden based consultancy company which help businesses to streamline their IT operations by developing their technology, processes, strategies, and organization. The company has expertise in fields such as IT management, systems development, databases, telecommunications solutions, healthcare, infrastructure and cloud solutions, testing and quality management, and digital channels.
66GF Score

Get the complete analysis for FRA:B37

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

€1.65
Price
€7.30
GF Value