Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
FLOWSPARKS NVXBRU:FLSP 77 ROE % is 25.48% as of Dec. 2025, which is 21% above its 10-year median of 21.04. GuruFocus rates XBRU:FLSP with a GF Score™ of 77/100 and a GF Value™ of €26.29 (Fairly Valued). The stock has 7 warning signs investors should review. Among 2,693 Software companies, FLOWSPARKS NV ranks better than 86.33% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. FLOWSPARKS NV's annualized net income for the quarter that ended in Dec. 2025 was €1.56 Mil. FLOWSPARKS NV's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was €6.10 Mil. Therefore, FLOWSPARKS NV's annualized ROE % for the quarter that ended in Dec. 2025 was 25.48%.
The historical rank and industry rank for FLOWSPARKS NV's ROE % or its related term are showing as below:
XBRU:FLSP'
s ROE % Range Over the Past 10 Years
Min: -23.43 Med: 21.04 Max: 26.03
Current: 25.48
During the past 13 years, FLOWSPARKS NV's highest ROE % was 26.03%. The lowest was -23.43%. And the median was 21.04%.
XBRU:FLSP's ROE % is ranked better than 86.33% of 2693
companies
in the Software industry
Industry Median: 4.92
vs XBRU:FLSP: 25.48
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:
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.
FLOWSPARKS NV ROE % Related Terms
FLOWSPARKS NV ROE % Historical Data
* Premium members only.
The historical data trend for FLOWSPARKS NV'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.
For the Software - Application subindustry, FLOWSPARKS NV'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.
FLOWSPARKS NV ROE % vs Software Industry
For the Software industry and Technology sector, FLOWSPARKS NV's ROE % distribution charts can be found below:
* The bar in red indicates where FLOWSPARKS NV's ROE % falls into.
* 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.
FLOWSPARKS NV (XBRU:FLSP) has a ROE % of 25.48% 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 FLOWSPARKS NV and its competitors. This is 21% above median its historical median of 21.04. According to the industry distribution chart, FLOWSPARKS NV ranks #368 out of 2693 companies in the Software industry, placing it in the top 13.7%.
Is FLOWSPARKS NV's ROE % too high?
FLOWSPARKS NV's current ROE % of 25.48% is 21% above median its 10-year median of 21.04. The Software industry median ROE % is 4.92. FLOWSPARKS NV's value of 25.48% is 417.9% above this industry median. Based on the distribution chart, FLOWSPARKS NV ranks #368 out of 2693 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, FLOWSPARKS NV has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does FLOWSPARKS NV's ROE % compare to QH and SHOP?
According to the Software industry distribution chart, FLOWSPARKS NV ranks #368 out of 2693 companies for ROE %. This places FLOWSPARKS NV in the top 14% of its industry — outperforming the majority of peers. The industry median ROE % is 4.92. FLOWSPARKS NV's value of 25.48% is 417.9% above this benchmark. While the company's 10-year median is 21.04 vs. the industry median of 4.92, FLOWSPARKS NV 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 4.92, based on 2,693 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. FLOWSPARKS NV's current ROE % of 25.48% is 417.9% 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 FLOWSPARKS NV and its competitors. For the Software industry, the median ROE % is 4.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. FLOWSPARKS NV's current ROE % is 25.48%, which is 21% above median its own 10-year median of 21.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FLOWSPARKS NV stock overvalued right now?
Based on GuruFocus' analysis, FLOWSPARKS NV (XBRU:FLSP) is currently considered Fairly Valued. The stock's GF Value™ is €26.29, compared to a current price of €25.00 — trading 4.9% below its estimated fair value. The current ROE % is 25.48%, which is 21% above median its 10-year median of 21.04 and 417.9% above the Software industry median of 4.92. FLOWSPARKS NV's overall GF Score™ is 77/100 with 7 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 FLOWSPARKS NV (XBRU:FLSP), the current ROE % is 25.48% 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 FLOWSPARKS NV (XBRU:FLSP) Overvalued in 2026?
Based on GuruFocus' analysis, FLOWSPARKS NV stock appears to be undervalued.
The current stock price of €25.00 is trading 4.9% below its estimated GF Value™ of €26.29.
GuruFocus considers FLOWSPARKS NV to be Fairly Valued.
Key valuation signals for XBRU:FLSP:
ROE %: 25.48% (21% above median its 10-year median of 21.04)
GF Value™: €26.29 vs. price of €25.00 (4.9% below fair value)
Industry Position: 417.9% above the Software median (#368 of 2693)
No single metric tells the full story. See the XBRU:FLSP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
FLOWSPARKS NV is engaged in providing online educational services. It provides an e-learning platform that enables organizations to create, manage, and deliver digital training based on their internal expertise. With built-in instructional design, multilingual capabilities, reporting features, and AI Co-Authoring, FLOWSPARKS helps companies scale training across teams, locations, and languages. In addition to the platform, it offers customized training content creation services for customers who require support.
77GF Score
Get the complete analysis for XBRU:FLSP
ROE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XBRU:FLSP has been successfully added to your 
