CEBTF (Citychamp Watch & Jewellery Group) Liabilities-to-Assets : 0.80 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

CEBTF Citychamp Watch & Jewellery Group Ltd CEBTF
26 GF Score
Price $0.01
GF Value $0.08
! 4 Warning Signs
View Full Analysis

What is Citychamp Watch & Jewellery Group Liabilities-to-Assets?

Citychamp Watch & Jewellery Group CEBTF 26 Liabilities-to-Assets is 0.80 as of Dec. 2025. GuruFocus rates CEBTF with a GF Score™ of 26/100 and a GF Value™ of $0.08. The stock has 4 warning signs investors should review.

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Citychamp Watch & Jewellery Group's Total Liabilities for the quarter that ended in Dec. 2025 was $2,121.8 Mil. Citychamp Watch & Jewellery Group's Total Assets for the quarter that ended in Dec. 2025 was $2,647.2 Mil. Therefore, Citychamp Watch & Jewellery Group's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.80.


Citychamp Watch & Jewellery Group  (OTCPK:CEBTF) Liabilities-to-Assets Explanation

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.


Citychamp Watch & Jewellery Group Liabilities-to-Assets Related Terms


Citychamp Watch & Jewellery Group Liabilities-to-Assets Historical Data

* Premium members only.

The historical data trend for Citychamp Watch & Jewellery Group's Liabilities-to-Assets 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.

Citychamp Watch & Jewellery Group Liabilities-to-Assets Chart

Citychamp Watch & Jewellery Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Liabilities-to-Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.77 0.74 0.74 0.79 0.80

Citychamp Watch & Jewellery Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Liabilities-to-Assets 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 0.74 0.77 0.79 0.80 0.80

CEBTF vs TPR: Liabilities-to-Assets Comparison

For the Luxury Goods subindustry, Citychamp Watch & Jewellery Group's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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.


Citychamp Watch & Jewellery Group Liabilities-to-Assets vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Citychamp Watch & Jewellery Group's Liabilities-to-Assets distribution charts can be found below:

* The bar in red indicates where Citychamp Watch & Jewellery Group's Liabilities-to-Assets falls into.


CEBTF
26GF Score
Citychamp Watch & Jewellery Group Ltd CEBTF
Liabilities-to-Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Citychamp Watch & Jewellery Group Liabilities-to-Assets Calculation

Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.

Citychamp Watch & Jewellery Group's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:

Liabilities-to-Assets (A: Dec. 2025 )=Total Liabilities/Total Assets
=2121.813/2647.238
=0.80

Citychamp Watch & Jewellery Group's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 is calculated as

Liabilities-to-Assets (Q: Dec. 2025 )=Total Liabilities/Total Assets
=2121.813/2647.238
=0.80

* 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 Liabilities-to-Assets →
What does a Liabilities-to-Assets of 0.80 mean?
Citychamp Watch & Jewellery Group (CEBTF) has a Liabilities-to-Assets of 0.80 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Citychamp Watch & Jewellery Group and its competitors.
Is Citychamp Watch & Jewellery Group's Liabilities-to-Assets too high?
Citychamp Watch & Jewellery Group's current Liabilities-to-Assets is 0.80. Overall, Citychamp Watch & Jewellery Group has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Citychamp Watch & Jewellery Group's Liabilities-to-Assets compare to TPR?
Citychamp Watch & Jewellery Group's Liabilities-to-Assets of 0.80 can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Liabilities-to-Assets for a Retail - Cyclical company?
A good Liabilities-to-Assets depends on the Retail - Cyclical industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Citychamp Watch & Jewellery Group and its competitors. Citychamp Watch & Jewellery Group's current Liabilities-to-Assets is 0.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citychamp Watch & Jewellery Group stock overvalued right now?
Citychamp Watch & Jewellery Group (CEBTF) has a current Liabilities-to-Assets of 0.80. The stock's GF Value™ is $0.08, compared to a current price of $0.01 — trading 87.5% below its estimated fair value. The current Liabilities-to-Assets is 0.80. Citychamp Watch & Jewellery Group's overall GF Score™ is 26/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Citychamp Watch & Jewellery Group (CEBTF), the current Liabilities-to-Assets is 0.80 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 Citychamp Watch & Jewellery Group (CEBTF) Overvalued in 2026?

Based on GuruFocus' analysis, Citychamp Watch & Jewellery Group stock appears to be undervalued. The current stock price of $0.01 is trading 87.5% below its estimated GF Value™ of $0.08.

Key valuation signals for CEBTF:

  • Liabilities-to-Assets: 0.80
  • GF Value™: $0.08 vs. price of $0.01 (87.5% below fair value)
  • GF Score™: 26/100 with 4 warning signs

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


Citychamp Watch & Jewellery Group Business Description

Other Exchanges 00256:Hong Kong
Address 1 Austin Road West, Units 1902-04, Level 19, International Commerce Centre, Kowloon, Hong Kong, HKG
Citychamp Watch & Jewellery Group Ltd is an investment holding company engaged in the segments of manufacturing and distribution of watches, timepieces and watch accessories, property investments, and banking and financial businesses, which generate maximum revenue. Its brands include Corum, Eterna, Rotary, Dreyfuss & Co, J&T Windmills, Rossini, and EBOHR. The products are sold in Mainland China and overseas through self-owned shops and distributors. The company generates maximum revenue from Liechtenstein.
26GF Score

Get the complete analysis for CEBTF

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

$0.01
Price
$0.08
GF Value