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.
Since intangibles such as goodwill cannot be sold when the company liquidates, tangible book value per share is considered more accurate in reflecting how much shareholders will receive when the company liquidates.
Emerald Horizon AG (FRA:YO2) Tangible Book per Share Explanation
Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.
For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.
Emerald Horizon AG Tangible Book per Share Related Terms
Emerald Horizon AG Tangible Book per Share Historical Data
* Premium members only.
The historical data trend for Emerald Horizon AG's Tangible Book per Share 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.
Emerald Horizon AG Tangible Book per Share Chart
Emerald Horizon AG Annual Data
Trend
Dec23
Dec24
Dec25
Tangible Book per Share
0.00
0.18
0.10
Emerald Horizon AG Quarterly Data
Dec23
Dec24
Dec25
Tangible Book per Share
0.00
0.18
0.10
FRA:YO2 vs GEV, ETN, PH: Tangible Book per Share Comparison
For the Specialty Industrial Machinery subindustry, Emerald Horizon AG's Price-to-Tangible-Book, along with its competitors' market caps and Price-to-Tangible-Book 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.
Emerald Horizon AG Price-to-Tangible-Book vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Emerald Horizon AG's Price-to-Tangible-Book distribution charts can be found below:
* The bar in red indicates where Emerald Horizon AG's Price-to-Tangible-Book 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.
Theoretically it is what the shareholders will receive if the company is liquidated. Total equity is a balance sheet item and equal to total assets less total liabilities of the company. Since intangibles such as goodwill cannot be sold when the company liquidates, tangible book value per share is considered more accurate in reflecting how much shareholders will receive when the company liquidates.
What does a Tangible Book per Share of €0.10 mean?
Emerald Horizon AG (FRA:YO2) has a Tangible Book per Share of €0.10 as of Dec. 2025. Tangible book per share equals the per-share value of a company's tangible equity. View historical data on Emerald Horizon AG and its competitors.
Is Emerald Horizon AG's Tangible Book per Share too high?
Emerald Horizon AG's current Tangible Book per Share is €0.10. Overall, Emerald Horizon AG has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Emerald Horizon AG's Tangible Book per Share compare to GEV and ETN?
Emerald Horizon AG's Tangible Book per Share of €0.10 can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tangible Book per Share for an Industrial Products company?
A good Tangible Book per Share depends on the Industrial Products industry context. However, Tangible Book per Share 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 Tangible Book per Share mean?
A high Tangible Book per Share can signal that a stock is expensive relative to its fundamentals. Tangible book per share equals the per-share value of a company's tangible equity. View historical data on Emerald Horizon AG and its competitors. Emerald Horizon AG's current Tangible Book per Share is €0.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emerald Horizon AG stock overvalued right now?
Emerald Horizon AG (FRA:YO2) has a current Tangible Book per Share of €0.10. The current Tangible Book per Share is €0.10. Emerald Horizon AG's overall GF Score™ is 16/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tangible Book per Share calculated?
Tangible Book per Share is calculated from a company's financial statements. For Emerald Horizon AG (FRA:YO2), the current Tangible Book per Share is €0.10 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.
Emerald Horizon AG develops technologies for decarbonizing the energy supply under the SMRX brand-ranging from hybrid energy storage systems to next-generation modular reactors. The company aims to provide safe, scalable, and globally deployable baseload energy, free from the drawbacks of conventional nuclear technology. Its technologies under development include ADES, an accelerator-driven thorium-based nuclear power system, and CALstore, a molten-salt thermal energy storage system. The company also develops the DUALstore PLUS system, which combines energy storage technologies with an AI-based multicontrol unit.
16GF Score
Get the complete analysis for FRA:YO2
Tangible Book per Share 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:YO2 has been successfully added to your 
