Industrial & Infrastructure Fund Investment (FRA:2ES) Tax Rate %: 0.01% (As of Jan. 2026)

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FRA:2ES Industrial & Infrastructure Fund Investment Corp FRA:2ES
77 GF Score
Price €775.00
GF Value €755.39
! 10 Warning Signs
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What is Industrial & Infrastructure Fund Investment Tax Rate %?

Industrial & Infrastructure Fund Investment FRA:2ES +1.31% 77 Tax Rate % is 0.01% as of Jan. 2026. GuruFocus rates FRA:2ES with a GF Score™ of 77/100 and a GF Value™ of €755.39. The stock has 10 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Industrial & Infrastructure Fund Investment's Tax Expense for the six months ended in Jan. 2026 was €0.0 Mil. Industrial & Infrastructure Fund Investment's Pre-Tax Income for the six months ended in Jan. 2026 was €59.6 Mil. Therefore, Industrial & Infrastructure Fund Investment's Tax Rate % for the quarter that ended in Jan. 2026 was 0.01%.

Industrial & Infrastructure Fund Investment Tax Rate % Related Terms

Industrial & Infrastructure Fund Investment Tax Rate % Historical Data

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The historical data trend for Industrial & Infrastructure Fund Investment's Tax Rate % 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.

Industrial & Infrastructure Fund Investment Tax Rate % Chart

Industrial & Infrastructure Fund Investment Annual Data
Trend Dec16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.02 0.02 0.02 0.03 0.02

Industrial & Infrastructure Fund Investment Semi-Annual Data
Jun16 Dec16 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.01 0.04 0.02 0.01 0.01
FRA:2ES
77GF Score
Industrial & Infrastructure Fund Investment Corp FRA:2ES
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Industrial & Infrastructure Fund Investment Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Industrial & Infrastructure Fund Investment's Tax Rate % for the fiscal year that ended in Jul. 2025 is calculated as

Tax Rate %=Tax Expense (A: Jul. 2025 )/Pre-Tax Income (A: Jul. 2025 )
=0.016/105.417
=0.02 %

Industrial & Infrastructure Fund Investment's Tax Rate % for the quarter that ended in Jan. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Jan. 2026 )/Pre-Tax Income (Q: Jan. 2026 )
=0.003/59.575
=0.01 %

* 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.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of 0.01% mean?
Industrial & Infrastructure Fund Investment (FRA:2ES) has a Tax Rate % of 0.01% as of Jan. 2026.
Is Industrial & Infrastructure Fund Investment's Tax Rate % too high?
Industrial & Infrastructure Fund Investment's current Tax Rate % is 0.01%. Overall, Industrial & Infrastructure Fund Investment has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Industrial & Infrastructure Fund Investment's Tax Rate % compare to PLD and PSA?
Industrial & Infrastructure Fund Investment's Tax Rate % of 0.01% can be compared against companies in the REITs industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for a REITs company?
A good Tax Rate % depends on the REITs industry context. However, Tax Rate % 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 Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Industrial & Infrastructure Fund Investment's current Tax Rate % is 0.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Industrial & Infrastructure Fund Investment stock overvalued right now?
Industrial & Infrastructure Fund Investment (FRA:2ES) has a current Tax Rate % of 0.01%. The stock's GF Value™ is €755.39, compared to a current price of €775.00 — trading 2.6% above its estimated fair value. The current Tax Rate % is 0.01%. Industrial & Infrastructure Fund Investment's overall GF Score™ is 77/100 with 10 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Industrial & Infrastructure Fund Investment (FRA:2ES), the current Tax Rate % is 0.01% as of Jan. 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 Industrial & Infrastructure Fund Investment (FRA:2ES) Overvalued in 2026?

Based on GuruFocus' analysis, Industrial & Infrastructure Fund Investment stock appears to be overvalued. The current stock price of €775.00 is trading 2.6% above its estimated GF Value™ of €755.39.

Key valuation signals for FRA:2ES:

  • Tax Rate %: 0.01%
  • GF Value™: €755.39 vs. price of €775.00 (2.6% above fair value)
  • GF Score™: 77/100 with 10 warning signs

No single metric tells the full story. See the FRA:2ES stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Industrial & Infrastructure Fund Investment Business Description

Industry Real EstateREITs
Other Exchanges 3249:Japan
Address Tokyo Building 7-3, Marunouchi 2-chome, Chiyoda-ku, Tokyo, JPN, 100-6420
Industrial & Infrastructure Fund Investment Corp operates as a J-REIT specializing in industrial properties. The company focuses on industrial properties including logistic facilities, manufacturing and R&D facilities, and infrastructures.
77GF Score

Get the complete analysis for FRA:2ES

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

€775.00
Price
€755.39
GF Value