CHSYF (China Medical System Holdings) Return-on-Tangible-Asset: 7.97% (As of Dec. 2025) — 72% Below Median

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CHSYF China Medical System Holdings Ltd CHSYF
87 GF Score
Price $1.57
GF Value $1.30
Valuation Modestly Overvalued
! 3 Warning Signs
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What is China Medical System Holdings Return-on-Tangible-Asset?

China Medical System Holdings CHSYF +0.11% 87 Return-on-Tangible-Asset is 7.97% as of Dec. 2025, which is 72% below its 10-year median of 28.35. GuruFocus rates CHSYF with a GF Score™ of 87/100 and a GF Value™ of $1.30 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,008 Drug Manufacturers companies, China Medical System Holdings ranks better than 81.25% 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. China Medical System Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was $156 Mil. China Medical System Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was $1,951 Mil. Therefore, China Medical System Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 7.97%.

The historical rank and industry rank for China Medical System Holdings's Return-on-Tangible-Asset or its related term are showing as below:

CHSYF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 11.04   Med: 28.35   Max: 33.31
Current: 11.04

During the past 13 years, China Medical System Holdings's highest Return-on-Tangible-Asset was 33.31%. The lowest was 11.04%. And the median was 28.35%.

CHSYF's Return-on-Tangible-Asset is ranked better than
81.25% of 1008 companies
in the Drug Manufacturers industry
Industry Median: 3.12 vs CHSYF: 11.04

China Medical System Holdings  (OTCPK:CHSYF) 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.


China Medical System Holdings Return-on-Tangible-Asset Related Terms


China Medical System Holdings Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for China Medical System 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.

China Medical System Holdings Return-on-Tangible-Asset Chart

China Medical System Holdings 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 30.96 26.20 18.47 12.36 11.20

China Medical System Holdings 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 7.26 13.94 10.91 14.16 7.97

CHSYF vs ZTS: Return-on-Tangible-Asset Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, China Medical System 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.


China Medical System Holdings Return-on-Tangible-Asset vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, China Medical System Holdings's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where China Medical System Holdings's Return-on-Tangible-Asset falls into.


CHSYF
87GF Score
China Medical System Holdings Ltd CHSYF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Medical System Holdings Return-on-Tangible-Asset Calculation

China Medical System Holdings'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 )
=211.394/( (1786.818+1986.762)/ 2 )
=211.394/1886.79
=11.20 %

China Medical System Holdings'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 )
=155.53/( (1915.145+1986.762)/ 2 )
=155.53/1950.9535
=7.97 %

* 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 7.97% mean?
China Medical System Holdings (CHSYF) has a Return-on-Tangible-Asset of 7.97% 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 China Medical System Holdings and its competitors. This is 72% below median its historical median of 28.35. Over the past decade, China Medical System Holdings' Return-on-Tangible-Asset has ranged from 11.04 to 33.31. According to the industry distribution chart, China Medical System Holdings ranks #189 out of 1008 companies in the Drug Manufacturers industry, placing it in the top 18.7%.
Is China Medical System Holdings' Return-on-Tangible-Asset too high?
China Medical System Holdings' current Return-on-Tangible-Asset of 7.97% is 72% below median its 10-year median of 28.35. Over the past 10 years, this metric has ranged from a low of 11.04 to a high of 33.31. The Drug Manufacturers industry median Return-on-Tangible-Asset is 3.12. China Medical System Holdings' value of 7.97% is 155.4% above this industry median. Based on the distribution chart, China Medical System Holdings ranks #189 out of 1008 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, China Medical System Holdings has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Medical System Holdings' Return-on-Tangible-Asset compare to ZTS?
According to the Drug Manufacturers industry distribution chart, China Medical System Holdings ranks #189 out of 1008 companies for Return-on-Tangible-Asset. This places China Medical System Holdings in the top 19% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.12. China Medical System Holdings' value of 7.97% is 155.4% above this benchmark. Historically, China Medical System Holdings' own Return-on-Tangible-Asset has ranged from 11.04 to 33.31 over the past decade. While the company's 10-year median is 28.35 vs. the industry median of 3.12, China Medical System 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 Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.12, based on 1,008 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. China Medical System Holdings's current Return-on-Tangible-Asset of 7.97% is 155.4% 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 China Medical System Holdings and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Medical System Holdings's current Return-on-Tangible-Asset is 7.97%, which is 72% below median its own 10-year median of 28.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Medical System Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Medical System Holdings (CHSYF) is currently considered Modestly Overvalued. The stock's GF Value™ is $1.30, compared to a current price of $1.57 — trading 20.8% above its estimated fair value. The current Return-on-Tangible-Asset is 7.97%, which is 72% below median its 10-year median of 28.35 and 155.4% above the Drug Manufacturers industry median of 3.12. China Medical System Holdings' overall GF Score™ is 87/100 with 3 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 China Medical System Holdings (CHSYF), the current Return-on-Tangible-Asset is 7.97% 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 Medical System Holdings (CHSYF) Overvalued in 2026?

Based on GuruFocus' analysis, China Medical System Holdings stock appears to be overvalued. The current stock price of $1.57 is trading 20.8% above its estimated GF Value™ of $1.30. GuruFocus considers China Medical System Holdings to be Modestly Overvalued.

Key valuation signals for CHSYF:

  • Return-on-Tangible-Asset: 7.97% (72% below median its 10-year median of 28.35)
  • GF Value™: $1.30 vs. price of $1.57 (20.8% above fair value)
  • GF Score™: 87/100 with 3 warning signs
  • Industry Position: 155.4% above the Drug Manufacturers median (#189 of 1008)

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


China Medical System Holdings Business Description

Address 510 King’s Road, Unit 2106, 21st Floor, Island Place Tower, North Point, Hong Kong, HKG
China Medical System Holdings Ltd is a holding company. Along with its subsidiaries, it is engaged in the research and development, production, promotion and sale of medicines. The company's reportable segments are: (i) Integrated pharmaceuticals portfolio and (ii) Skin diseases related business. The majority of the company's revenue, which consists of pharmaceutical products sales, is derived from the integrated pharmaceuticals portfolio segment.
87GF Score

Get the complete analysis for CHSYF

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$1.57
Price
$1.30
GF Value