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Best Mart 360 HoldingsBMTHF 90 Return-on-Tangible-Asset is 18.76% as of Dec. 2025, which is 11% above its 10-year median of 16.85. GuruFocus rates BMTHF with a GF Score™ of 90/100 and a GF Value™ of $0.33. The stock has 2 warning signs investors should review. Among 313 Retail - Defensive companies, Best Mart 360 Holdings ranks better than 97.76% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Best Mart 360 Holdings's annualizedNet Income for the quarter that ended in Dec. 2025 was $25.5 Mil. Best Mart 360 Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was $135.8 Mil. Therefore, Best Mart 360 Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 18.76%.
The historical rank and industry rank for Best Mart 360 Holdings's Return-on-Tangible-Asset or its related term are showing as below:
BMTHF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 2.02 Med: 16.85 Max: 27.15
Current: 20.67
During the past 10 years, Best Mart 360 Holdings's highest Return-on-Tangible-Asset was 27.15%. The lowest was 2.02%. And the median was 16.85%.
BMTHF's Return-on-Tangible-Asset is ranked better than 97.76% of 313
companies
in the Retail - Defensive industry
Industry Median: 3.72
vs BMTHF: 20.67
Best Mart 360 Holdings (OTCPK:BMTHF) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
Best Mart 360 Holdings Return-on-Tangible-Asset Related Terms
Best Mart 360 Holdings Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Best Mart 360 Holdings's Return-on-Tangible-Asset 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.
Best Mart 360 Holdings Return-on-Tangible-Asset Chart
For the Grocery Stores subindustry, Best Mart 360 Holdings's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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.
Best Mart 360 Holdings Return-on-Tangible-Asset vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Best Mart 360 Holdings's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Best Mart 360 Holdings's Return-on-Tangible-Asset falls into.
* 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is two times the semi-annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 18.76% mean?
Best Mart 360 Holdings (BMTHF) has a Return-on-Tangible-Asset of 18.76% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Best Mart 360 Holdings and its competitors. This is 11% above median its historical median of 16.85. Over the past decade, Best Mart 360 Holdings' Return-on-Tangible-Asset has ranged from 2.02 to 27.15. According to the industry distribution chart, Best Mart 360 Holdings ranks #7 out of 313 companies in the Retail - Defensive industry, placing it in the top 2.2%.
Is Best Mart 360 Holdings' Return-on-Tangible-Asset too high?
Best Mart 360 Holdings' current Return-on-Tangible-Asset of 18.76% is 11% above median its 10-year median of 16.85. Over the past 10 years, this metric has ranged from a low of 2.02 to a high of 27.15. The Retail - Defensive industry median Return-on-Tangible-Asset is 3.72. Best Mart 360 Holdings' value of 18.76% is 404.3% above this industry median. Based on the distribution chart, Best Mart 360 Holdings ranks #7 out of 313 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Best Mart 360 Holdings has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Best Mart 360 Holdings' Return-on-Tangible-Asset compare to KR?
According to the Retail - Defensive industry distribution chart, Best Mart 360 Holdings ranks #7 out of 313 companies for Return-on-Tangible-Asset. This places Best Mart 360 Holdings in the top 2% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.72. Best Mart 360 Holdings' value of 18.76% is 404.3% above this benchmark. Historically, Best Mart 360 Holdings' own Return-on-Tangible-Asset has ranged from 2.02 to 27.15 over the past decade. While the company's 10-year median is 16.85 vs. the industry median of 3.72, Best Mart 360 Holdings has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Retail - Defensive company?
The median Return-on-Tangible-Asset among Retail - Defensive companies is 3.72, based on 313 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Best Mart 360 Holdings's current Return-on-Tangible-Asset of 18.76% is 404.3% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Best Mart 360 Holdings and its competitors. For the Retail - Defensive industry, the median Return-on-Tangible-Asset is 3.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Best Mart 360 Holdings's current Return-on-Tangible-Asset is 18.76%, which is 11% above median its own 10-year median of 16.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Mart 360 Holdings stock overvalued right now?
Best Mart 360 Holdings (BMTHF) has a current Return-on-Tangible-Asset of 18.76%. The stock's GF Value™ is $0.33, compared to a current price of $0.24 — trading 26.2% below its estimated fair value. The current Return-on-Tangible-Asset is 18.76%, which is 11% above median its 10-year median of 16.85 and 404.3% above the Retail - Defensive industry median of 3.72. Best Mart 360 Holdings' overall GF Score™ is 90/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Best Mart 360 Holdings (BMTHF), the current Return-on-Tangible-Asset is 18.76% 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 Best Mart 360 Holdings (BMTHF) Overvalued in 2026?
Based on GuruFocus' analysis, Best Mart 360 Holdings stock appears to be undervalued.
The current stock price of $0.24 is trading 26.2% below its estimated GF Value™ of $0.33.
Key valuation signals for BMTHF:
Return-on-Tangible-Asset: 18.76% (11% above median its 10-year median of 16.85)
GF Value™: $0.33 vs. price of $0.24 (26.2% below fair value)
Industry Position: 404.3% above the Retail - Defensive median (#7 of 313)
No single metric tells the full story. See the BMTHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Best Mart 360 Holdings Ltd is a leisure food retailer operating a chain of retail stores under its stores Best Mart 360 and FoodVille. The company is engaged in retail sales of food and beverages, confectionery, packaged bakery products, snacks, nuts and dried fruits, grain and other miscellaneous food products, and household and personal care products in Hong Kong, Macau, and Mainland China. The company generates the majority of its revenue from Hong Kong.
90GF Score
Get the complete analysis for BMTHF
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