Patrimoine et Commerce (XPAR:PAT) Tax Rate %: 1.06% (As of Dec. 2025)

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XPAR:PAT Patrimoine et Commerce XPAR:PAT
74 GF Score
Price €26.40
GF Value €20.43
Valuation Modestly Overvalued
! 10 Warning Signs
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What is Patrimoine et Commerce Tax Rate %?

Patrimoine et Commerce XPAR:PAT 74 Tax Rate % is 1.06% as of Dec. 2025. GuruFocus rates XPAR:PAT with a GF Score™ of 74/100 and a GF Value™ of €20.43 (Modestly Overvalued). The stock has 10 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Patrimoine et Commerce's Tax Expense for the six months ended in Dec. 2025 was €0.31 Mil. Patrimoine et Commerce's Pre-Tax Income for the six months ended in Dec. 2025 was €29.50 Mil. Therefore, Patrimoine et Commerce's Tax Rate % for the quarter that ended in Dec. 2025 was 1.06%.

Patrimoine et Commerce Tax Rate % Related Terms

Patrimoine et Commerce Tax Rate % Historical Data

* Premium members only.

The historical data trend for Patrimoine et Commerce'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.

Patrimoine et Commerce Tax Rate % Chart

Patrimoine et Commerce Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.01 0.73 -0.52 0.40 0.84

Patrimoine et Commerce Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 0.18 0.52 0.31 1.06 0.00
XPAR:PAT
74GF Score
Patrimoine et Commerce XPAR:PAT
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Patrimoine et Commerce Tax Rate % Calculation

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

Patrimoine et Commerce's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=0.348/41.292
=0.84 %

Patrimoine et Commerce's Tax Rate % for the quarter that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (Q: Dec. 2025 )/Pre-Tax Income (Q: Dec. 2025 )
=0.312/29.504
=1.06 %

* 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 1.06% mean?
Patrimoine et Commerce (XPAR:PAT) has a Tax Rate % of 1.06% as of Dec. 2025.
Is Patrimoine et Commerce's Tax Rate % too high?
Patrimoine et Commerce's current Tax Rate % is 1.06%. Overall, Patrimoine et Commerce has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Patrimoine et Commerce's Tax Rate % compare to SPG and O?
Patrimoine et Commerce's Tax Rate % of 1.06% 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. Patrimoine et Commerce's current Tax Rate % is 1.06%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Patrimoine et Commerce stock overvalued right now?
Based on GuruFocus' analysis, Patrimoine et Commerce (XPAR:PAT) is currently considered Modestly Overvalued. The stock's GF Value™ is €20.43, compared to a current price of €26.40 — trading 29.2% above its estimated fair value. The current Tax Rate % is 1.06%. Patrimoine et Commerce's overall GF Score™ is 74/100 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 Patrimoine et Commerce (XPAR:PAT), the current Tax Rate % is 1.06% 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 Patrimoine et Commerce (XPAR:PAT) Overvalued in 2026?

Based on GuruFocus' analysis, Patrimoine et Commerce stock appears to be overvalued. The current stock price of €26.40 is trading 29.2% above its estimated GF Value™ of €20.43. GuruFocus considers Patrimoine et Commerce to be Modestly Overvalued.

Key valuation signals for XPAR:PAT:

  • Tax Rate %: 1.06%
  • GF Value™: €20.43 vs. price of €26.40 (29.2% above fair value)
  • GF Score™: 74/100 with 10 warning signs

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

Patrimoine et Commerce Business Description

Industry Real EstateREITs
Other Exchanges 6DN:Germany
Address 7/9 rue Nationale, Boulogne-Billacourt, FRA, 92100
Patrimoine et Commerce is a real estate company engaged in the acquisition, development, and operation of commercial real estate properties in France. It operates a portfolio of real estate assets located in high-attraction areas in the suburbs or centers of medium-sized cities. The company's property portfolio includes shopping malls, supermarkets, shops, and business parks.
74GF Score

Get the complete analysis for XPAR:PAT

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

€26.40
Price
€20.43
GF Value