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.
Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Element 25's selling, general, & admin. expense for the
six
months ended in Dec. 2025 was €0.50 Mil.
Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Dec. 2025 was €0.91 Mil.
Element 25 (FRA:QFP) Selling, General, & Admin. Expense Explanation
An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.
Warren Buffett likes companies with consistent SGA as the percentage of gross profit.
Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.
If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.
Element 25 Selling, General, & Admin. Expense Related Terms
Element 25 Selling, General, & Admin. Expense Historical Data
* Premium members only.
The historical data trend for Element 25's Selling, General, & Admin. Expense 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.
Element 25 Selling, General, & Admin. Expense Chart
Element 25 Selling, General, & Admin. Expense Competitor Comparison
For the Other Industrial Metals & Mining subindustry, Element 25's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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.
Element 25 Selling, General, & Admin. Expense vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Element 25's Selling, General, & Admin. Expense distribution charts can be found below:
* The bar in red indicates where Element 25's Selling, General, & Admin. Expense falls into.
Element 25 Selling, General, & Admin. Expense Calculation
Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.
Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €0.91 Mil.
* 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.
What does a Selling, General, & Admin. Expense of €0.91 Mil mean?
Element 25 (FRA:QFP) has a Selling, General, & Admin. Expense of €0.91 Mil as of Dec. 2025. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Element 25 and its competitors.
Is Element 25's Selling, General, & Admin. Expense too high?
Element 25's current Selling, General, & Admin. Expense is €0.91 Mil. Overall, Element 25 has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Element 25's Selling, General, & Admin. Expense compare to competitors?
Element 25's Selling, General, & Admin. Expense of €0.91 Mil can be compared against companies in the Metals & Mining industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Metals & Mining company?
A good Selling, General, & Admin. Expense depends on the Metals & Mining industry context. However, Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Element 25 and its competitors. Element 25's current Selling, General, & Admin. Expense is €0.91 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Element 25 stock overvalued right now?
Based on GuruFocus' analysis, Element 25 (FRA:QFP) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.15 — trading 637.5% above its estimated fair value. The current Selling, General, & Admin. Expense is €0.91 Mil. Element 25's overall GF Score™ is 36/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Element 25 (FRA:QFP), the current Selling, General, & Admin. Expense is €0.91 Mil 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 Element 25 (FRA:QFP) Overvalued in 2026?
Based on GuruFocus' analysis, Element 25 stock appears to be overvalued.
The current stock price of €0.15 is trading 637.5% above its estimated GF Value™ of €0.02.
GuruFocus considers Element 25 to be Significantly Overvalued.
Key valuation signals for FRA:QFP:
Selling, General, & Admin. Expense: €0.91 Mil
GF Value™: €0.02 vs. price of €0.15 (637.5% above fair value)
No single metric tells the full story. See the FRA:QFP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Element 25 Ltd is the operator of the Butcherbird Manganese Project. It predominantly generates revenue from the sales of manganese ore to customers. Geographically, the group has its presence in Australia.
36GF Score
Get the complete analysis for FRA:QFP
Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:QFP has been successfully added to your 
