China Oral Industry Group Holdings (HKSE:08406) Goodwill: HK$8.9 Mil (As of Dec. 2025)

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What is China Oral Industry Group Holdings Goodwill?

China Oral Industry Group Holdings HKSE:08406 +4.49% Goodwill is HK$8.9 Mil as of Dec. 2025. The stock has 7 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. China Oral Industry Group Holdings's goodwill for the quarter that ended in Dec. 2025 was HK$8.9 Mil.


China Oral Industry Group Holdings  (HKSE:08406) 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.

China Oral Industry Group 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
=8.906/183.644
=0.05

China Oral Industry Group 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
=8.906/183.644
=0.05

* 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.


China Oral Industry Group Holdings Goodwill Related Terms


China Oral Industry Group Holdings Goodwill Historical Data

* Premium members only.

The historical data trend for China Oral Industry Group 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.

China Oral Industry Group Holdings Goodwill Chart

China Oral Industry Group 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 0.00 0.00 15.73 8.61 8.91

China Oral Industry Group Holdings Semi-Annual Data
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 15.73 15.48 8.61 8.81 8.91

China Oral Industry Group 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 HK$8.9 Mil mean?
China Oral Industry Group Holdings (HKSE:08406) has a Goodwill of HK$8.9 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 China Oral Industry Group Holdings and its competitors.
Is China Oral Industry Group Holdings' Goodwill too high?
China Oral Industry Group Holdings' current Goodwill is HK$8.9 Mil.
How does China Oral Industry Group Holdings' Goodwill compare to AS and HAS?
China Oral Industry Group Holdings' Goodwill of HK$8.9 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Goodwill depends on the Travel & Leisure 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 China Oral Industry Group Holdings and its competitors. China Oral Industry Group Holdings's current Goodwill is HK$8.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Oral Industry Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Oral Industry Group Holdings (HKSE:08406) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.06, compared to a current price of HK$0.09 — trading 55% above its estimated fair value. The current Goodwill is HK$8.9 Mil. 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 China Oral Industry Group Holdings (HKSE:08406), the current Goodwill is HK$8.9 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.

China Oral Industry Group Holdings Business Description

Address Xinping Road, Dongcheng Industrial Zone, Minzhong Town, Guangdong Province, Zhongshan City, CHN
China Oral Industry Group Holdings Ltd is an investment holding company. The company and its subsidiaries are principally engaged in the manufacturing and sales of inflatable products and related accessories, and the provision of dental clinic services, sales of dental related products and sales of yarn and polyester in the People's Republic of China. It has three operating segments: i) Inflatable products business: manufacturing and sales of inflatable products and related accessories; ii) Dental clinic business: provision of dental clinic services and sales of dental related products in the PRC; and iii) Yarn and polyester business: sales of yarn and polyester. The majority of revenue is derived from the Inflatable products business. Geographically, key revenue is derived from China.