Smart Shooter (XTAE:SMSH) ROE %: 39.12% (As of Dec. 2025) — 71% Above Median

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XTAE:SMSH Smart Shooter Ltd XTAE:SMSH
14 GF Score
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What is Smart Shooter ROE %?

Smart Shooter XTAE:SMSH -1.53% 14 ROE % is 39.12% as of Dec. 2025, which is 71% above its 10-year median of 22.83. GuruFocus rates XTAE:SMSH with a GF Score™ of 14/100. The stock has 4 warning signs investors should review. Among 349 Aerospace & Defense companies, Smart Shooter ranks better than 94.84% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Smart Shooter's annualized net income for the quarter that ended in Dec. 2025 was ₪17.8 Mil. Smart Shooter's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was ₪45.5 Mil. Therefore, Smart Shooter's annualized ROE % for the quarter that ended in Dec. 2025 was 39.12%.

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

XTAE:SMSH' s ROE % Range Over the Past 10 Years
Min: 6.54   Med: 22.83   Max: 39.12
Current: 39.12

During the past 2 years, Smart Shooter's highest ROE % was 39.12%. The lowest was 6.54%. And the median was 22.83%.

XTAE:SMSH's ROE % is ranked better than
94.84% of 349 companies
in the Aerospace & Defense industry
Industry Median: 5.62 vs XTAE:SMSH: 39.12

Smart Shooter  (XTAE:SMSH) 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
=17.814/45.533
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(17.814 / 108.485)*(108.485 / 100.4565)*(100.4565 / 45.533)
=Net Margin %*Asset Turnover*Equity Multiplier
=16.42 %*1.0799*2.2062
=ROA %*Equity Multiplier
=17.73 %*2.2062
=39.12 %

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
=17.814/45.533
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (17.814 / 17.811) * (17.811 / 18.088) * (18.088 / 108.485) * (108.485 / 100.4565) * (100.4565 / 45.533)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.0002 * 0.9847 * 16.67 % * 1.0799 * 2.2062
=39.12 %

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.


Smart Shooter ROE % Related Terms


Smart Shooter ROE % Historical Data

* Premium members only.

The historical data trend for Smart Shooter'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.

Smart Shooter ROE % Chart

Smart Shooter Annual Data
Trend Dec24 Dec25
ROE %
6.54 39.12

Smart Shooter Semi-Annual Data
Dec24 Dec25
ROE % 6.54 39.12

XTAE:SMSH vs SPCX, GE, RTX: ROE % Comparison

For the Aerospace & Defense subindustry, Smart Shooter'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.


Smart Shooter ROE % vs Aerospace & Defense Industry

For the Aerospace & Defense industry and Industrials sector, Smart Shooter's ROE % distribution charts can be found below:

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


XTAE:SMSH
14GF Score
Smart Shooter Ltd XTAE:SMSH
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Smart Shooter ROE % Calculation

Smart Shooter'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 )
=17.814/( (26.141+64.925)/ 2 )
=17.814/45.533
=39.12 %

Smart Shooter'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 )
=17.814/( (26.141+64.925)/ 2 )
=17.814/45.533
=39.12 %

* 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 39.12% mean?
Smart Shooter (XTAE:SMSH) has a ROE % of 39.12% 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 Smart Shooter and its competitors. This is 71% above median its historical median of 22.83. Over the past decade, Smart Shooter's ROE % has ranged from 6.54 to 39.12. According to the industry distribution chart, Smart Shooter ranks #18 out of 349 companies in the Aerospace & Defense industry, placing it in the top 5.2%.
Is Smart Shooter's ROE % too high?
Smart Shooter's current ROE % of 39.12% is 71% above median its 10-year median of 22.83. Over the past 10 years, this metric has ranged from a low of 6.54 to a high of 39.12. The Aerospace & Defense industry median ROE % is 5.62. Smart Shooter's value of 39.12% is 596.1% above this industry median. Based on the distribution chart, Smart Shooter ranks #18 out of 349 companies in the Aerospace & Defense industry, which is in the top quartile — a strong position relative to peers. Overall, Smart Shooter has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Smart Shooter's ROE % compare to SPCX and GE?
According to the Aerospace & Defense industry distribution chart, Smart Shooter ranks #18 out of 349 companies for ROE %. This places Smart Shooter in the top 5% of its industry — outperforming the majority of peers. The industry median ROE % is 5.62. Smart Shooter's value of 39.12% is 596.1% above this benchmark. Historically, Smart Shooter's own ROE % has ranged from 6.54 to 39.12 over the past decade. While the company's 10-year median is 22.83 vs. the industry median of 5.62, Smart Shooter 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 an Aerospace & Defense company?
The median ROE % among Aerospace & Defense companies is 5.62, based on 349 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. Smart Shooter's current ROE % of 39.12% is 596.1% 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 Smart Shooter and its competitors. For the Aerospace & Defense industry, the median ROE % is 5.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Shooter's current ROE % is 39.12%, which is 71% above median its own 10-year median of 22.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Shooter stock overvalued right now?
Smart Shooter (XTAE:SMSH) has a current ROE % of 39.12%. The current ROE % is 39.12%, which is 71% above median its 10-year median of 22.83 and 596.1% above the Aerospace & Defense industry median of 5.62. Smart Shooter's overall GF Score™ is 14/100 with 4 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 Smart Shooter (XTAE:SMSH), the current ROE % is 39.12% 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.

Smart Shooter Business Description

Address 11 Green Mountain Road, Kibbutz Yagur, ISR, 3006500
Smart Shooter Ltd is engaged in the development, production, and sale of electro-optical fire control. It develops Fire Control Systems for small arms that significantly increase weapon accuracy and lethality when engaging static and moving targets, on the ground and in the air, day and night. With effective One Shot - One Hit precision, its product line empowers defense and security forces by maximizing rifle effectiveness against enemy targets while minimizing friendly casualties and collateral damage. Based on Artificial Intelligence, Computer Vision, and Machine Learning technologies, it is also designed to interconnect with other operational resources to form a micro-tactical network. Its systems solutions are SMASH 2000L (3000), SMASH Hopper 5000, and others.
14GF Score

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

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