CEBTF (Citychamp Watch & Jewellery Group) Return-on-Tangible-Asset: -1.78% (As of Dec. 2025)


What is Citychamp Watch & Jewellery Group Return-on-Tangible-Asset?

Citychamp Watch & Jewellery Group CEBTF Return-on-Tangible-Asset is -1.78% as of Dec. 2025. The stock has 4 warning signs investors should review. Among 1,130 Retail - Cyclical companies, Citychamp Watch & Jewellery Group ranks worse than 75.22% 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. Citychamp Watch & Jewellery Group's annualized Net Income for the quarter that ended in Dec. 2025 was $-43.8 Mil. Citychamp Watch & Jewellery Group's average total tangible assets for the quarter that ended in Dec. 2025 was $2,465.9 Mil. Therefore, Citychamp Watch & Jewellery Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -1.78%.

The historical rank and industry rank for Citychamp Watch & Jewellery Group's Return-on-Tangible-Asset or its related term are showing as below:

CEBTF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.58   Med: -0.14   Max: 6.29
Current: -1.15

During the past 13 years, Citychamp Watch & Jewellery Group's highest Return-on-Tangible-Asset was 6.29%. The lowest was -1.58%. And the median was -0.14%.

CEBTF's Return-on-Tangible-Asset is ranked worse than
75.22% of 1130 companies
in the Retail - Cyclical industry
Industry Median: 2.93 vs CEBTF: -1.15

Citychamp Watch & Jewellery Group  (OTCPK:CEBTF) 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 company’s 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 company’s 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.


Citychamp Watch & Jewellery Group Return-on-Tangible-Asset Related Terms


Citychamp Watch & Jewellery Group Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Citychamp Watch & Jewellery Group'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.

Citychamp Watch & Jewellery Group Return-on-Tangible-Asset Chart

Citychamp Watch & Jewellery Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.52 -0.66 0.30 -1.58 -1.16

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
Return-on-Tangible-Asset 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 0.34 0.09 -3.15 -0.47 -1.78

CEBTF vs TPR: Return-on-Tangible-Asset Comparison

For the Luxury Goods subindustry, Citychamp Watch & Jewellery Group'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.


Citychamp Watch & Jewellery Group Return-on-Tangible-Asset vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Citychamp Watch & Jewellery Group's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Citychamp Watch & Jewellery Group's Return-on-Tangible-Asset falls into.



Citychamp Watch & Jewellery Group Return-on-Tangible-Asset Calculation

Citychamp Watch & Jewellery Group's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=-27.324/( (2175.47+2517.902)/ 2 )
=-27.324/2346.686
=-1.16 %

Citychamp Watch & Jewellery Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=-43.84/( (2413.812+2517.902)/ 2 )
=-43.84/2465.857
=-1.78 %

* 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 -1.78% mean?
Citychamp Watch & Jewellery Group (CEBTF) has a Return-on-Tangible-Asset of -1.78% 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 Citychamp Watch & Jewellery Group and its competitors. According to the industry distribution chart, Citychamp Watch & Jewellery Group ranks #850 out of 1130 companies in the Retail - Cyclical industry, placing it in the top 75.2%.
Is Citychamp Watch & Jewellery Group's Return-on-Tangible-Asset too high?
Citychamp Watch & Jewellery Group's current Return-on-Tangible-Asset is -1.78%. Based on the distribution chart, Citychamp Watch & Jewellery Group ranks #850 out of 1130 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers.
How does Citychamp Watch & Jewellery Group's Return-on-Tangible-Asset compare to TPR?
According to the Retail - Cyclical industry distribution chart, Citychamp Watch & Jewellery Group ranks #850 out of 1130 companies for Return-on-Tangible-Asset. This places Citychamp Watch & Jewellery Group in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.93. 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 - Cyclical company?
The median Return-on-Tangible-Asset among Retail - Cyclical companies is 2.93, based on 1,130 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. 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 Citychamp Watch & Jewellery Group and its competitors. For the Retail - Cyclical industry, the median Return-on-Tangible-Asset is 2.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Citychamp Watch & Jewellery Group's current Return-on-Tangible-Asset is -1.78%. 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 Return-on-Tangible-Asset of -1.78%. The stock's GF Value™ is $0.09, compared to a current price of $0.01 — trading 88.9% below its estimated fair value. The current Return-on-Tangible-Asset is -1.78%. 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 Citychamp Watch & Jewellery Group (CEBTF), the current Return-on-Tangible-Asset is -1.78% 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.

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.