China Resources Beverage (Holdings) Co (HKSE:02460) Book Value per Share: HK$4.94 (As of Dec. 2025)

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HKSE:02460 China Resources Beverage (Holdings) Co Ltd HKSE:02460
20 GF Score
Price HK$7.51
! 5 Warning Signs
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What is China Resources Beverage (Holdings) Co Book Value per Share?

China Resources Beverage (Holdings) Co HKSE:02460 -0.53% 20 Book Value per Share is HK$4.94 as of Dec. 2025. GuruFocus rates HKSE:02460 with a GF Score™ of 20/100. The stock has 5 warning signs investors should review.

China Resources Beverage (Holdings) Co's book value per share for the quarter that ended in Dec. 2025 was HK$4.94.

During the past 12 months, China Resources Beverage (Holdings) Co's average Book Value Per Share Growth Rate was -1.80% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 23.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 5 years, the highest 3-Year average Book Value Per Share Growth Rate of China Resources Beverage (Holdings) Co was 28.10% per year. The lowest was 23.10% per year. And the median was 25.60% per year.

China Resources Beverage (Holdings) Co's current price is HK$7.505. Its book value per share for the quarter that ended in Dec. 2025 was HK$4.94. Hence, today's PB Ratio of China Resources Beverage (Holdings) Co is 1.52.

During the past 5 years, the highest P/B Ratio of China Resources Beverage (Holdings) Co was 4.71. The lowest was 1.46. And the median was 2.19.

Good Sign:

China Resources Beverage (Holdings) Co Ltd stock PB Ratio (=1.52) is close to 2-year low of 1.46.


China Resources Beverage (Holdings) Co  (HKSE:02460) Book Value 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.


China Resources Beverage (Holdings) Co Book Value per Share Related Terms


China Resources Beverage (Holdings) Co Book Value per Share Historical Data

* Premium members only.

The historical data trend for China Resources Beverage (Holdings) Co's Book Value 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.

China Resources Beverage (Holdings) Co Book Value per Share Chart

China Resources Beverage (Holdings) Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
2.39 2.65 3.22 5.03 4.94

China Resources Beverage (Holdings) Co Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Book Value per Share Get a 7-Day Free Trial 3.22 0.00 5.03 4.95 4.94

HKSE:02460 vs KO, PEP, MNST: Book Value per Share Comparison

For the Beverages - Non-Alcoholic subindustry, China Resources Beverage (Holdings) Co's PB Ratio, along with its competitors' market caps and PB Ratio 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.


China Resources Beverage (Holdings) Co PB Ratio vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Resources Beverage (Holdings) Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where China Resources Beverage (Holdings) Co's PB Ratio falls into.


HKSE:02460
20GF Score
China Resources Beverage (Holdings) Co Ltd HKSE:02460
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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China Resources Beverage (Holdings) Co Book Value per Share Calculation

China Resources Beverage (Holdings) Co's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(11,853-0)/2,398
=4.94

China Resources Beverage (Holdings) Co's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(11,853-0)/2,398
=4.94

* 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 Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of HK$4.94 mean?
China Resources Beverage (Holdings) Co (HKSE:02460) has a Book Value per Share of HK$4.94 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on China Resources Beverage (Holdings) Co and its competitors.
Is China Resources Beverage (Holdings) Co's Book Value per Share too high?
China Resources Beverage (Holdings) Co's current Book Value per Share is HK$4.94. Overall, China Resources Beverage (Holdings) Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does China Resources Beverage (Holdings) Co's Book Value per Share compare to KO and PEP?
China Resources Beverage (Holdings) Co's Book Value per Share of HK$4.94 can be compared against companies in the Beverages - Non-Alcoholic industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Beverages - Non-Alcoholic company?
A good Book Value per Share depends on the Beverages - Non-Alcoholic industry context. However, Book Value 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on China Resources Beverage (Holdings) Co and its competitors. China Resources Beverage (Holdings) Co's current Book Value per Share is HK$4.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Resources Beverage (Holdings) Co stock overvalued right now?
China Resources Beverage (Holdings) Co (HKSE:02460) has a current Book Value per Share of HK$4.94. The current Book Value per Share is HK$4.94. China Resources Beverage (Holdings) Co's overall GF Score™ is 20/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For China Resources Beverage (Holdings) Co (HKSE:02460), the current Book Value per Share is HK$4.94 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.

China Resources Beverage (Holdings) Co Business Description

Address 22 Langshan Road, Shenzhen High-tech Industrial Park, North District, Nanshan District, Guangdong Province, Shenzhen, CHN
China Resources Beverage is the second-largest bottled water producer in China and a subsidiary of China Resources Group, a state-owned conglomerate. The bottled water business accounts for around 90% of the company's revenue, with C'estbon being the flagship product. The company has been leveraging its distribution network developed for water products to expand the scale of its nonwater beverages products, which accounts for roughly 10% of the company's revenue.
20GF Score

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HK$7.51
Price