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QualityTang Eq#53

SGA Efficiency Trend

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Tangible equity (total equity minus intangibles and goodwill) divided by tangible assets. Strips out goodwill and intangibles to reveal the hard-asset equity cushion. Above 30% is strong; below 10% suggests the balance sheet relies heavily on intangible assets that may be impaired in a downturn.

Formula

(Equity - Intangibles - Goodwill) / (Assets - Intangibles - Goodwill)

Description

Strips goodwill and intangible assets from both equity and total assets to reveal the hard-asset equity cushion. This is a more conservative view of financial health because goodwill can be impaired during downturns, wiping out paper equity. Banks and regulators often focus on tangible equity.

Interpretation

Above 30% is strong. Between 10-30% is moderate. Below 10% means the balance sheet relies heavily on intangible assets - if goodwill gets written down, equity could vanish quickly. Serial acquirers often have low tangible equity ratios.

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