POSC (Positron) ROE %: -2,694.54% (As of Dec. 2025)

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POSC Positron Corp POSC
30 GF Score
Price $1.76
GF Value $0.12
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Positron ROE %?

Positron POSC +5.51% 30 ROE % is -2,694.54% as of Dec. 2025. GuruFocus rates POSC with a GF Score™ of 30/100 and a GF Value™ of $0.12 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 798 Medical Devices & Instruments companies, Positron ranks worse than 99.87% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Positron's annualized net income for the quarter that ended in Dec. 2025 was $-10.60 Mil. Positron's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $0.39 Mil. Therefore, Positron's annualized ROE % for the quarter that ended in Dec. 2025 was -2,694.54%.

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

POSC' s ROE % Range Over the Past 10 Years
Min: -2694.54   Med: -2694.54   Max: -2694.54
Current: -2694.54

During the past 13 years, Positron's highest ROE % was -2,694.54%. The lowest was -2,694.54%. And the median was -2,694.54%.

POSC's ROE % is ranked worse than
99.87% of 798 companies
in the Medical Devices & Instruments industry
Industry Median: 2.43 vs POSC: -2694.54

Positron  (OTCPK:POSC) 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
=-10.603/0.3935
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-10.603 / 0.461)*(0.461 / 2.9005)*(2.9005 / 0.3935)
=Net Margin %*Asset Turnover*Equity Multiplier
=-2300 %*0.1589*7.371
=ROA %*Equity Multiplier
=-365.47 %*7.371
=-2,694.54 %

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
=-10.603/0.3935
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-10.603 / -10.603) * (-10.603 / -10.498) * (-10.498 / 0.461) * (0.461 / 2.9005) * (2.9005 / 0.3935)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1 * 1.01 * -2277.22 % * 0.1589 * 7.371
=-2,694.54 %

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


Positron ROE % Related Terms


Positron ROE % Historical Data

* Premium members only.

The historical data trend for Positron'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.

Positron ROE % Chart

Positron Annual Data
Trend Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 -2,694.54

Positron Semi-Annual Data
Dec97 Dec98 Dec99 Dec00 Dec01 Dec02 Dec03 Dec04 Dec05 Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec24 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 0.00 0.00 0.00 0.00 -2,694.54

POSC vs MDAI, ECOR, COCH: ROE % Comparison

For the Medical Devices subindustry, Positron'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.


Positron ROE % vs Medical Devices & Instruments Industry

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

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


POSC
30GF Score
Positron Corp POSC
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Positron ROE % Calculation

Positron'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 )
=-10.603/( (-0.657+1.444)/ 2 )
=-10.603/0.3935
=-2,694.54 %

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

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Dec. 2024 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=-10.603/( (-0.657+1.444)/ 2 )
=-10.603/0.3935
=-2,694.54 %

* 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 one times the 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 -2,694.54% mean?
Positron (POSC) has a ROE % of -2,694.54% 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 Positron and its competitors. According to the industry distribution chart, Positron ranks #797 out of 798 companies in the Medical Devices & Instruments industry, placing it in the top 99.9%.
Is Positron's ROE % too high?
Positron's current ROE % is -2,694.54%. Based on the distribution chart, Positron ranks #797 out of 798 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Positron has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Positron's ROE % compare to MDAI and ECOR?
According to the Medical Devices & Instruments industry distribution chart, Positron ranks #797 out of 798 companies for ROE %. This places Positron in the lower half of its industry. The industry median ROE % is 2.43. 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 2.43, based on 798 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. 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 Positron and its competitors. For the Medical Devices & Instruments industry, the median ROE % is 2.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Positron's current ROE % is -2,694.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Positron stock overvalued right now?
Based on GuruFocus' analysis, Positron (POSC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.12, compared to a current price of $1.76 — trading 1368.3% above its estimated fair value. The current ROE % is -2,694.54%. Positron's overall GF Score™ is 30/100 with 8 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 Positron (POSC), the current ROE % is -2,694.54% 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 Positron (POSC) Overvalued in 2026?

Based on GuruFocus' analysis, Positron stock appears to be overvalued. The current stock price of $1.76 is trading 1368.3% above its estimated GF Value™ of $0.12. GuruFocus considers Positron to be Significantly Overvalued.

Key valuation signals for POSC:

  • ROE %: -2,694.54%
  • GF Value™: $0.12 vs. price of $1.76 (1368.3% above fair value)
  • GF Score™: 30/100 with 8 warning signs

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


Positron Business Description

Address 3784 Commerce Court, Suite 100, North Tonawanda, NY, USA, 14120
Positron Corp is a medical technology company engaged in the co-development, manufacture, and sale of PET and PET-CT imaging systems, delivering high-performance, cost-effective molecular imaging solutions that empower healthcare providers to improve the diagnosis and treatment of cardiovascular disease and other critical conditions. By combining proprietary PET and PET-CT systems with comprehensive clinical and technical support, flexible financing, & a focus on operational efficiency, Positron makes advance diagnostic imaging more accessible & sustainable for hospitals, outpatient centers, & physician practices. The company focused on advancing positron emission tomography imaging through the development, manufacture, & commercialization of PET & PET-computed tomography imaging systems.
30GF Score

Get the complete analysis for POSC

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

$1.76
Price
$0.12
GF Value