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.
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 four times the quarterly (Apr. 2026) net income data. The Revenue data used here is four times the quarterly (Apr. 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.
Aviyan Laghubitta Bittiyanstha ROE % Related Terms
Aviyan Laghubitta Bittiyanstha ROE % Historical Data
* 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 Credit Services subindustry, Aviyan Laghubitta Bittiyanstha'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.
Aviyan Laghubitta Bittiyanstha ROE % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Aviyan Laghubitta Bittiyanstha's ROE % distribution charts can be found below:
* The bar in red indicates where Aviyan Laghubitta Bittiyanstha'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 four times the quarterly (Apr. 2026) net income data.
ROE % is displayed in the 30-year financial page.
Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN) has a ROE % of 22.02% as of Apr. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Aviyan Laghubitta Bittiyanstha and its competitors. This is 6191% above median its historical median of 0.35. According to the industry distribution chart, Aviyan Laghubitta Bittiyanstha ranks #24 out of 531 companies in the Credit Services industry, placing it in the top 4.5%.
Is Aviyan Laghubitta Bittiyanstha's ROE % too high?
Aviyan Laghubitta Bittiyanstha's current ROE % of 22.02% is 6191% above median its 10-year median of 0.35. The Credit Services industry median ROE % is 6.82. Aviyan Laghubitta Bittiyanstha's value of 22.02% is 222.9% above this industry median. Based on the distribution chart, Aviyan Laghubitta Bittiyanstha ranks #24 out of 531 companies in the Credit Services industry, which is in the top quartile — a strong position relative to peers. Overall, Aviyan Laghubitta Bittiyanstha has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Aviyan Laghubitta Bittiyanstha's ROE % compare to V and MA?
According to the Credit Services industry distribution chart, Aviyan Laghubitta Bittiyanstha ranks #24 out of 531 companies for ROE %. This places Aviyan Laghubitta Bittiyanstha in the top 5% of its industry — outperforming the majority of peers. The industry median ROE % is 6.82. Aviyan Laghubitta Bittiyanstha's value of 22.02% is 222.9% above this benchmark. While the company's 10-year median is 0.35 vs. the industry median of 6.82, Aviyan Laghubitta Bittiyanstha 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 Credit Services company?
The median ROE % among Credit Services companies is 6.82, based on 531 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. Aviyan Laghubitta Bittiyanstha's current ROE % of 22.02% is 222.9% 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 Aviyan Laghubitta Bittiyanstha and its competitors. For the Credit Services industry, the median ROE % is 6.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aviyan Laghubitta Bittiyanstha's current ROE % is 22.02%, which is 6191% above median its own 10-year median of 0.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aviyan Laghubitta Bittiyanstha stock overvalued right now?
Based on GuruFocus' analysis, Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN) is currently considered Possible Value Trap. The stock's GF Value™ is NPR1,788.91, compared to a current price of NPR1,060.00 — trading 40.7% below its estimated fair value. The current ROE % is 22.02%, which is 6191% above median its 10-year median of 0.35 and 222.9% above the Credit Services industry median of 6.82. Aviyan Laghubitta Bittiyanstha's overall GF Score™ is 55/100 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 Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN), the current ROE % is 22.02% as of Apr. 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 Aviyan Laghubitta Bittiyanstha (XNEP:AVYAN) Overvalued in 2026?
Based on GuruFocus' analysis, Aviyan Laghubitta Bittiyanstha stock appears to be undervalued.
The current stock price of NPR1,060.00 is trading 40.7% below its estimated GF Value™ of NPR1,788.91.
GuruFocus considers Aviyan Laghubitta Bittiyanstha to be Possible Value Trap.
Key valuation signals for XNEP:AVYAN:
ROE %: 22.02% (6191% above median its 10-year median of 0.35)
GF Value™: NPR1,788.91 vs. price of NPR1,060.00 (40.7% below fair value)
Industry Position: 222.9% above the Credit Services median (#24 of 531)
No single metric tells the full story. See the XNEP:AVYAN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Aviyan Laghubitta Bittiya Sanstha Ltd provides retail microfinance in Nepal. It offers various loans, such as general, alternate energy, seasonal, discipline, emergency, micro entrepreneur, foreign employment, education, home construction, agro equipment, business loans, and SRG loans.
55GF Score
Get the complete analysis for XNEP:AVYAN
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
XNEP:AVYAN has been successfully added to your 
