CUGCF (China Oriental Group Co) Liabilities-to-Assets : 0.51 (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.

CUGCF China Oriental Group Co Ltd CUGCF
67 GF Score
Price $0.19
GF Value $0.20
! 6 Warning Signs
View Full Analysis

What is China Oriental Group Co Liabilities-to-Assets?

China Oriental Group Co CUGCF 67 Liabilities-to-Assets is 0.51 as of Dec. 2025. GuruFocus rates CUGCF with a GF Score™ of 67/100 and a GF Value™ of $0.20. The stock has 6 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. China Oriental Group Co's Total Liabilities for the quarter that ended in Dec. 2025 was $3,635 Mil. China Oriental Group Co's Total Assets for the quarter that ended in Dec. 2025 was $7,191 Mil. Therefore, China Oriental Group Co's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.51.


China Oriental Group Co  (OTCPK:CUGCF) 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.


China Oriental Group Co Liabilities-to-Assets Related Terms


China Oriental Group Co Liabilities-to-Assets Historical Data

* Premium members only.

The historical data trend for China Oriental Group Co'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.

China Oriental Group Co Liabilities-to-Assets Chart

China Oriental Group Co 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 0.56 0.47 0.50 0.50 0.51

China Oriental Group Co 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 0.50 0.52 0.50 0.50 0.51

CUGCF vs NUE, STLD, RS: Liabilities-to-Assets Comparison

For the Steel subindustry, China Oriental Group Co'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.


China Oriental Group Co Liabilities-to-Assets vs Steel Industry

For the Steel industry and Basic Materials sector, China Oriental Group Co's Liabilities-to-Assets distribution charts can be found below:

* The bar in red indicates where China Oriental Group Co's Liabilities-to-Assets falls into.


CUGCF
67GF Score
China Oriental Group Co Ltd CUGCF
Liabilities-to-Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Oriental Group Co 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.

China Oriental Group Co'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
=3634.845/7190.9
=0.51

China Oriental Group Co'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
=3634.845/7190.9
=0.51

* 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 0.51 mean?
China Oriental Group Co (CUGCF) has a Liabilities-to-Assets of 0.51 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on China Oriental Group Co and its competitors.
Is China Oriental Group Co's Liabilities-to-Assets too high?
China Oriental Group Co's current Liabilities-to-Assets is 0.51. Overall, China Oriental Group Co has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.
How does China Oriental Group Co's Liabilities-to-Assets compare to NUE and STLD?
China Oriental Group Co's Liabilities-to-Assets of 0.51 can be compared against companies in the Steel 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 Steel company?
A good Liabilities-to-Assets depends on the Steel 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 China Oriental Group Co and its competitors. China Oriental Group Co's current Liabilities-to-Assets is 0.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Oriental Group Co stock overvalued right now?
China Oriental Group Co (CUGCF) has a current Liabilities-to-Assets of 0.51. The stock's GF Value™ is $0.20, compared to a current price of $0.19 — trading 4.9% below its estimated fair value. The current Liabilities-to-Assets is 0.51. China Oriental Group Co's overall GF Score™ is 67/100 with 6 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 China Oriental Group Co (CUGCF), the current Liabilities-to-Assets is 0.51 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 China Oriental Group Co (CUGCF) Overvalued in 2026?

Based on GuruFocus' analysis, China Oriental Group Co stock appears to be undervalued. The current stock price of $0.19 is trading 4.9% below its estimated GF Value™ of $0.20.

Key valuation signals for CUGCF:

  • Liabilities-to-Assets: 0.51
  • GF Value™: $0.20 vs. price of $0.19 (4.9% below fair value)
  • GF Score™: 67/100 with 6 warning signs

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


China Oriental Group Co Business Description

Other Exchanges 00581:Hong KongORG:Germany
Address 23 Harbour Road, Suites 901-2 and 10, 9th Floor, Great Eagle Centre, Wanchai, Hong Kong, HKG
China Oriental Group Co Ltd is involved in investment holding and trading of steel products and iron ore. The company, along with its subsidiaries, is engaged in the manufacturing and sale of iron and steel products, the trading of steel products, iron ore, and related raw materials, the sale of power equipment, and the real estate business. The Group's product offerings mainly include rebars, billets, cold-rolled sheets and galvanized sheets, steel strips and strip products, and H-section steel products, among others. Its operating segments are: Iron and steel, which generates the maximum revenue, and Real estate. Geographically, the Group generates the majority of its revenue from the People's Republic of China (PRC).
67GF Score

Get the complete analysis for CUGCF

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

$0.19
Price
$0.20
GF Value