Lee's Pharmaceutical Holdings (FRA:L1PA) Goodwill: €0.4 Mil (As of Dec. 2025)


FRA:L1PA Lee's Pharmaceutical Holdings Ltd FRA:L1PA
74 GF Score
Price €0.11
GF Value €0.17
! 5 Warning Signs
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What is Lee's Pharmaceutical Holdings Goodwill?

Lee's Pharmaceutical Holdings FRA:L1PA +1.87% 74 Goodwill is €0.4 Mil as of Dec. 2025. GuruFocus rates FRA:L1PA with a GF Score™ of 74/100 and a GF Value™ of €0.17. The stock has 5 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Lee's Pharmaceutical Holdings's goodwill for the quarter that ended in Dec. 2025 was €0.4 Mil.


Lee's Pharmaceutical Holdings  (FRA:L1PA) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

Lee's Pharmaceutical Holdings's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (A: Dec. 2025 )=Goodwill/Total Assets
=0.428/380.184
=0.00

Lee's Pharmaceutical Holdings's Goodwill-to-Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=0.428/380.184
=0.00

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


Lee's Pharmaceutical Holdings Goodwill Related Terms


Lee's Pharmaceutical Holdings Goodwill Historical Data

* Premium members only.

The historical data trend for Lee's Pharmaceutical Holdings's Goodwill 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.

Lee's Pharmaceutical Holdings Goodwill Chart

Lee's Pharmaceutical Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.44 0.47 0.51 0.54 0.43

Lee's Pharmaceutical Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Goodwill 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 0.51 0.52 0.54 0.48 0.43
FRA:L1PA
74GF Score
Lee's Pharmaceutical Holdings Ltd FRA:L1PA
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
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Lee's Pharmaceutical Holdings Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of €0.4 Mil mean?
Lee's Pharmaceutical Holdings (FRA:L1PA) has a Goodwill of €0.4 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Lee's Pharmaceutical Holdings and its competitors.
Is Lee's Pharmaceutical Holdings' Goodwill too high?
Lee's Pharmaceutical Holdings' current Goodwill is €0.4 Mil. Overall, Lee's Pharmaceutical Holdings has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Lee's Pharmaceutical Holdings' Goodwill compare to ZTS and UTHR?
Lee's Pharmaceutical Holdings' Goodwill of €0.4 Mil can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill for a Drug Manufacturers company?
A good Goodwill depends on the Drug Manufacturers industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Lee's Pharmaceutical Holdings and its competitors. Lee's Pharmaceutical Holdings's current Goodwill is €0.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee's Pharmaceutical Holdings stock overvalued right now?
Lee's Pharmaceutical Holdings (FRA:L1PA) has a current Goodwill of €0.4 Mil. The stock's GF Value™ is €0.17, compared to a current price of €0.11 — trading 35.9% below its estimated fair value. The current Goodwill is €0.4 Mil. Lee's Pharmaceutical Holdings' overall GF Score™ is 74/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For Lee's Pharmaceutical Holdings (FRA:L1PA), the current Goodwill is €0.4 Mil 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 Lee's Pharmaceutical Holdings (FRA:L1PA) Overvalued in 2026?

Based on GuruFocus' analysis, Lee's Pharmaceutical Holdings stock appears to be undervalued. The current stock price of €0.11 is trading 35.9% below its estimated GF Value™ of €0.17.

Key valuation signals for FRA:L1PA:

  • Goodwill: €0.4 Mil
  • GF Value™: €0.17 vs. price of €0.11 (35.9% below fair value)
  • GF Score™: 74/100 with 5 warning signs

No single metric tells the full story. See the FRA:L1PA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lee's Pharmaceutical Holdings Business Description

Other Exchanges 00950:Hong Kong
Address Hong Kong Science Park, 1st Floor, Building 20E, Phase 3, Shatin, Hong Kong, HKG
Lee's Pharmaceutical Holdings Ltd is a research-driven and market-oriented biopharmaceutical company. Along with its subsidiaries, it develops, manufactures, sells, and markets pharmaceutical products. It focuses on cardiovascular, women's health, pediatrics, rare diseases, oncology, dermatology, and obstetrics. The company's reportable segments are; Proprietary and generic products which generates key revenue; and Licensed-in products. The Proprietary Products portfolio includes Livaracine, Yallaferon, Slounase, and Nadroparin Calcium Injection. Its Licensed-in Products include Centraxal Plus, Dicoflor, Ferplex, and Natulan among others. Geographically, the company generates a majority of its revenue from the People's Republic of China.
74GF Score

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

€0.11
Price
€0.17
GF Value