Black Point (WAR:BPN) ROE %: -1.29% (As of Mar. 2026)


WAR:BPN Black Point SA WAR:BPN
43 GF Score
Price zł0.30
GF Value zł0.53
Valuation Possible Value Trap
! 3 Warning Signs
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What is Black Point ROE %?

Black Point WAR:BPN -1.94% 43 ROE % is -1.29% as of Mar. 2026. GuruFocus rates WAR:BPN with a GF Score™ of 43/100 and a GF Value™ of zł0.53 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 1,581 Chemicals companies, Black Point ranks worse than 68.82% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Black Point's annualized net income for the quarter that ended in Mar. 2026 was zł-0.11 Mil. Black Point's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was zł8.69 Mil. Therefore, Black Point's annualized ROE % for the quarter that ended in Mar. 2026 was -1.29%.

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

WAR:BPN' s ROE % Range Over the Past 10 Years
Min: -19.97   Med: 4.55   Max: 11.04
Current: 1.23

During the past 13 years, Black Point's highest ROE % was 11.04%. The lowest was -19.97%. And the median was 4.55%.

WAR:BPN's ROE % is ranked worse than
68.82% of 1581 companies
in the Chemicals industry
Industry Median: 5.21 vs WAR:BPN: 1.23

Black Point  (WAR:BPN) 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
=-0.112/8.69
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-0.112 / 17.364)*(17.364 / 12.5155)*(12.5155 / 8.69)
=Net Margin %*Asset Turnover*Equity Multiplier
=-0.65 %*1.3874*1.4402
=ROA %*Equity Multiplier
=-0.9 %*1.4402
=-1.29 %

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
=-0.112/8.69
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-0.112 / -0.076) * (-0.076 / -0.056) * (-0.056 / 17.364) * (17.364 / 12.5155) * (12.5155 / 8.69)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.4737 * 1.3571 * -0.32 % * 1.3874 * 1.4402
=-1.29 %

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.


Black Point ROE % Related Terms


Black Point ROE % Historical Data

* Premium members only.

The historical data trend for Black Point'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.

Black Point ROE % Chart

Black Point 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 5.64 6.19 3.46 -11.25 -7.66

Black Point 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 -31.32 -1.00 -7.08 14.36 -1.29

WAR:BPN vs LIN, SHW, ECL: ROE % Comparison

For the Specialty Chemicals subindustry, Black Point'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.


Black Point ROE % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Black Point's ROE % distribution charts can be found below:

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


WAR:BPN
43GF Score
Black Point SA WAR:BPN
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Black Point ROE % Calculation

Black Point'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 )
=-0.693/( (9.397+8.704)/ 2 )
=-0.693/9.0505
=-7.66 %

Black Point'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 )
=-0.112/( (8.704+8.676)/ 2 )
=-0.112/8.69
=-1.29 %

* 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 -1.29% mean?
Black Point (WAR:BPN) has a ROE % of -1.29% 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 Black Point and its competitors. According to the industry distribution chart, Black Point ranks #1088 out of 1581 companies in the Chemicals industry, placing it in the top 68.8%.
Is Black Point's ROE % too high?
Black Point's current ROE % is -1.29%. Based on the distribution chart, Black Point ranks #1088 out of 1581 companies in the Chemicals industry, which is below the industry midpoint. Overall, Black Point has a GF Score™ of 43/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Black Point's ROE % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Black Point ranks #1088 out of 1581 companies for ROE %. This places Black Point in the lower half of its industry. The industry median ROE % is 5.21. 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 Chemicals company?
The median ROE % among Chemicals companies is 5.21, based on 1,581 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 Black Point and its competitors. For the Chemicals industry, the median ROE % is 5.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Black Point's current ROE % is -1.29%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Black Point stock overvalued right now?
Based on GuruFocus' analysis, Black Point (WAR:BPN) is currently considered Possible Value Trap. The stock's GF Value™ is zł0.53, compared to a current price of zł0.30 — trading 42.6% below its estimated fair value. The current ROE % is -1.29%. Black Point's overall GF Score™ is 43/100 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 Black Point (WAR:BPN), the current ROE % is -1.29% 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 Black Point (WAR:BPN) Overvalued in 2026?

Based on GuruFocus' analysis, Black Point stock appears to be undervalued. The current stock price of zł0.30 is trading 42.6% below its estimated GF Value™ of zł0.53. GuruFocus considers Black Point to be Possible Value Trap.

Key valuation signals for WAR:BPN:

  • ROE %: -1.29%
  • GF Value™: zł0.53 vs. price of zł0.30 (42.6% below fair value)
  • GF Score™: 43/100 with 3 warning signs

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


Black Point Business Description

Address Ulica Atramentowa 5, Bielany Wroclawskie, Kobierzyce, POL, 55-040
Black Point SA is a domestic manufacturer of toners and inks. The company also distributes stationery consumables such as tapes for dot matrix printers and thermal transfer rolls for fax machines.
43GF Score

Get the complete analysis for WAR:BPN

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

zł0.30
Price
zł0.53
GF Value