3R Games SpolkaAkcyjna (WAR:3RG) ROE %: 17.76% (As of Mar. 2026)


WAR:3RG 3R Games SpolkaAkcyjna WAR:3RG
40 GF Score
Price zł0.75
GF Value zł0.93
Valuation Modestly Undervalued
! 3 Warning Signs
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What is 3R Games SpolkaAkcyjna ROE %?

3R Games SpolkaAkcyjna WAR:3RG +4.43% 40 ROE % is 17.76% as of Mar. 2026. GuruFocus rates WAR:3RG with a GF Score™ of 40/100 and a GF Value™ of zł0.93 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,097 Retail - Cyclical companies, 3R Games SpolkaAkcyjna ranks better than 81.22% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. 3R Games SpolkaAkcyjna's annualized net income for the quarter that ended in Mar. 2026 was zł3.84 Mil. 3R Games SpolkaAkcyjna's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was zł21.62 Mil. Therefore, 3R Games SpolkaAkcyjna's annualized ROE % for the quarter that ended in Mar. 2026 was 17.76%.

The historical rank and industry rank for 3R Games SpolkaAkcyjna's ROE % or its related term are showing as below:

WAR:3RG' s ROE % Range Over the Past 10 Years
Min: -261.3   Med: -3.48   Max: 19.97
Current: 19.97

During the past 13 years, 3R Games SpolkaAkcyjna's highest ROE % was 19.97%. The lowest was -261.30%. And the median was -3.48%.

WAR:3RG's ROE % is ranked better than
81.22% of 1097 companies
in the Retail - Cyclical industry
Industry Median: 6.46 vs WAR:3RG: 19.97

3R Games SpolkaAkcyjna  (WAR:3RG) 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
=3.84/21.622
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(3.84 / 9.628)*(9.628 / 22.549)*(22.549 / 21.622)
=Net Margin %*Asset Turnover*Equity Multiplier
=39.88 %*0.427*1.0429
=ROA %*Equity Multiplier
=17.03 %*1.0429
=17.76 %

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
=3.84/21.622
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (3.84 / 4.012) * (4.012 / 3.868) * (3.868 / 9.628) * (9.628 / 22.549) * (22.549 / 21.622)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.9571 * 1.0372 * 40.17 % * 0.427 * 1.0429
=17.76 %

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.


3R Games SpolkaAkcyjna ROE % Related Terms


3R Games SpolkaAkcyjna ROE % Historical Data

* Premium members only.

The historical data trend for 3R Games SpolkaAkcyjna'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.

3R Games SpolkaAkcyjna ROE % Chart

3R Games SpolkaAkcyjna Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 14.40 3.63 -3.48 15.43

3R Games SpolkaAkcyjna Quarterly Data
Mar21 Jun21 Sep21 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 -0.22 14.00 24.72 23.32 17.76

WAR:3RG vs AMZN, BABA, PDD: ROE % Comparison

For the Internet Retail subindustry, 3R Games SpolkaAkcyjna'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.


3R Games SpolkaAkcyjna ROE % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, 3R Games SpolkaAkcyjna's ROE % distribution charts can be found below:

* The bar in red indicates where 3R Games SpolkaAkcyjna's ROE % falls into.


WAR:3RG
40GF Score
3R Games SpolkaAkcyjna WAR:3RG
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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3R Games SpolkaAkcyjna ROE % Calculation

3R Games SpolkaAkcyjna'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 )
=3.014/( (18.028+21.042)/ 2 )
=3.014/19.535
=15.43 %

3R Games SpolkaAkcyjna'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 )
=3.84/( (21.042+22.202)/ 2 )
=3.84/21.622
=17.76 %

* 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 17.76% mean?
3R Games SpolkaAkcyjna (WAR:3RG) has a ROE % of 17.76% 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 3R Games SpolkaAkcyjna and its competitors. According to the industry distribution chart, 3R Games SpolkaAkcyjna ranks #206 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 18.8%.
Is 3R Games SpolkaAkcyjna's ROE % too high?
3R Games SpolkaAkcyjna's current ROE % is 17.76%. The Retail - Cyclical industry median ROE % is 6.46. 3R Games SpolkaAkcyjna's value of 17.76% is 174.9% above this industry median. Based on the distribution chart, 3R Games SpolkaAkcyjna ranks #206 out of 1097 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, 3R Games SpolkaAkcyjna has a GF Score™ of 40/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 3R Games SpolkaAkcyjna's ROE % compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, 3R Games SpolkaAkcyjna ranks #206 out of 1097 companies for ROE %. This places 3R Games SpolkaAkcyjna in the top 19% of its industry — outperforming the majority of peers. The industry median ROE % is 6.46. 3R Games SpolkaAkcyjna's value of 17.76% is 174.9% above this benchmark. 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 Retail - Cyclical company?
The median ROE % among Retail - Cyclical companies is 6.46, based on 1,097 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. 3R Games SpolkaAkcyjna's current ROE % of 17.76% is 174.9% 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 3R Games SpolkaAkcyjna and its competitors. For the Retail - Cyclical industry, the median ROE % is 6.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3R Games SpolkaAkcyjna's current ROE % is 17.76%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3R Games SpolkaAkcyjna stock overvalued right now?
Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna (WAR:3RG) is currently considered Modestly Undervalued. The stock's GF Value™ is zł0.93, compared to a current price of zł0.75 — trading 18.9% below its estimated fair value. The current ROE % is 17.76% and 174.9% above the Retail - Cyclical industry median of 6.46. 3R Games SpolkaAkcyjna's overall GF Score™ is 40/100 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 3R Games SpolkaAkcyjna (WAR:3RG), the current ROE % is 17.76% 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.

Is 3R Games SpolkaAkcyjna (WAR:3RG) Overvalued in 2026?

Based on GuruFocus' analysis, 3R Games SpolkaAkcyjna stock appears to be undervalued. The current stock price of zł0.75 is trading 18.9% below its estimated GF Value™ of zł0.93. GuruFocus considers 3R Games SpolkaAkcyjna to be Modestly Undervalued.

Key valuation signals for WAR:3RG:

  • ROE %: 17.76%
  • GF Value™: zł0.93 vs. price of zł0.75 (18.9% below fair value)
  • GF Score™: 40/100 with 3 warning signs
  • Industry Position: 174.9% above the Retail - Cyclical median (#206 of 1097)

No single metric tells the full story. See the WAR:3RG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3R Games SpolkaAkcyjna Business Description

Address Inflancka 4B, Gdynia, POL, 00-189
3R Games SpolkaAkcyjna formerly HubStyle SA is an e-commerce development company. The company creates web-based tools for Internet users and entrepreneurs as well as develops and operates its own sites. It also operates a price comparison website.
40GF Score

Get the complete analysis for WAR:3RG

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

zł0.75
Price
zł0.93
GF Value