Seafront Resources (PHS:SPM) ROE %: 1.04% (As of Mar. 2026) — 53% Below Median


PHS:SPM Seafront Resources Corp PHS:SPM
33 GF Score
Price ₱2.38
! 1 Warning Sign
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What is Seafront Resources ROE %?

Seafront Resources PHS:SPM 33 ROE % is 1.04% as of Mar. 2026, which is 53% below its 10-year median of 2.22. GuruFocus rates PHS:SPM with a GF Score™ of 33/100. The stock has 1 warning sign investors should review. Among 957 Oil & Gas companies, Seafront Resources ranks worse than 62.8% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Seafront Resources's annualized net income for the quarter that ended in Mar. 2026 was ₱4.42 Mil. Seafront Resources's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was ₱423.12 Mil. Therefore, Seafront Resources's annualized ROE % for the quarter that ended in Mar. 2026 was 1.04%.

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

PHS:SPM' s ROE % Range Over the Past 10 Years
Min: -1.53   Med: 2.22   Max: 6.45
Current: 1.28

During the past 13 years, Seafront Resources's highest ROE % was 6.45%. The lowest was -1.53%. And the median was 2.22%.

PHS:SPM's ROE % is ranked worse than
62.8% of 957 companies
in the Oil & Gas industry
Industry Median: 5.74 vs PHS:SPM: 1.28

Seafront Resources  (PHS:SPM) 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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=4.416/423.12
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(4.416 / 0)*(0 / 423.6945)*(423.6945 / 423.12)
=Net Margin %*Asset Turnover*Equity Multiplier
=N/A %*0*1.0014
=ROA %*Equity Multiplier
=N/A %*1.0014
=1.04 %

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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=4.416/423.12
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (4.416 / 4.416) * (4.416 / -4.708) * (-4.708 / 0) * (0 / 423.6945) * (423.6945 / 423.12)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1 * -0.938 * N/A % * 0 * 1.0014
=1.04 %

Note: The net income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) 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.


Seafront Resources ROE % Related Terms


Seafront Resources ROE % Historical Data

* Premium members only.

The historical data trend for Seafront Resources'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.

Seafront Resources ROE % Chart

Seafront Resources 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 3.80 0.21 0.65 -0.48 1.08

Seafront Resources 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 0.23 0.87 1.32 2.07 1.04

PHS:SPM vs COP, EOG, OXY: ROE % Comparison

For the Oil & Gas E&P subindustry, Seafront Resources'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.


Seafront Resources ROE % vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Seafront Resources's ROE % distribution charts can be found below:

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


PHS:SPM
33GF Score
Seafront Resources Corp PHS:SPM
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Seafront Resources ROE % Calculation

Seafront Resources'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 )
=6.241/( (695.851+464.678)/ 2 )
=6.241/580.2645
=1.08 %

Seafront Resources's annualized ROE % for the quarter that ended in Mar. 2026 is calculated as

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Dec. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=4.416/( (464.678+381.562)/ 2 )
=4.416/423.12
=1.04 %

* 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 (Mar. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 1.04% mean?
Seafront Resources (PHS:SPM) has a ROE % of 1.04% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Seafront Resources and its competitors. This is 53% below median its historical median of 2.22. According to the industry distribution chart, Seafront Resources ranks #601 out of 957 companies in the Oil & Gas industry, placing it in the top 62.8%.
Is Seafront Resources' ROE % too high?
Seafront Resources' current ROE % of 1.04% is 53% below median its 10-year median of 2.22. The Oil & Gas industry median ROE % is 5.74. Seafront Resources' value of 1.04% is 81.9% below this industry median. Based on the distribution chart, Seafront Resources ranks #601 out of 957 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Seafront Resources has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does Seafront Resources' ROE % compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Seafront Resources ranks #601 out of 957 companies for ROE %. This places Seafront Resources in the lower half of its industry. The industry median ROE % is 5.74. Seafront Resources' value of 1.04% is 81.9% below this benchmark. While the company's 10-year median is 2.22 vs. the industry median of 5.74, Seafront Resources has consistently been below 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 an Oil & Gas company?
The median ROE % among Oil & Gas companies is 5.74, based on 957 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. Seafront Resources's current ROE % of 1.04% is 81.9% below 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 Seafront Resources and its competitors. For the Oil & Gas industry, the median ROE % is 5.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Seafront Resources's current ROE % is 1.04%, which is 53% below median its own 10-year median of 2.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Seafront Resources stock overvalued right now?
Seafront Resources (PHS:SPM) has a current ROE % of 1.04%. The current ROE % is 1.04%, which is 53% below median its 10-year median of 2.22 and 81.9% below the Oil & Gas industry median of 5.74. Seafront Resources' overall GF Score™ is 33/100 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 Seafront Resources (PHS:SPM), the current ROE % is 1.04% as of Mar. 2026. 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.

Seafront Resources Business Description

Industry EnergyOil & Gas
Address ADB Avenue, Ortigas Business Center, 7th Floor, JMT Building, Metro Manila, Pasig, QUE, PHL, 1600
Seafront Resources Corp engaging in the business of oil exploration and production into a holding company and to include oil exploration and production business as one of its secondary purposes.
33GF Score

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