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Consun Pharmaceutical GroupCPHGF +9.09%71 Return-on-Tangible-Asset is 19.74% as of Dec. 2025, which is 24% above its 10-year median of 15.93. GuruFocus rates CPHGF with a GF Score™ of 71/100 and a GF Value™ of $1.11 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,007 Drug Manufacturers companies, Consun Pharmaceutical Group ranks better than 93.35% 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. Consun Pharmaceutical Group's annualizedNet Income for the quarter that ended in Dec. 2025 was $164.6 Mil. Consun Pharmaceutical Group's average total tangible assets for the quarter that ended in Dec. 2025 was $834.2 Mil. Therefore, Consun Pharmaceutical Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 19.74%.
The historical rank and industry rank for Consun Pharmaceutical Group's Return-on-Tangible-Asset or its related term are showing as below:
CPHGF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 2.5 Med: 15.93 Max: 19.04
Current: 18.83
During the past 13 years, Consun Pharmaceutical Group's highest Return-on-Tangible-Asset was 19.04%. The lowest was 2.50%. And the median was 15.93%.
CPHGF's Return-on-Tangible-Asset is ranked better than 93.35% of 1007
companies
in the Drug Manufacturers industry
Industry Median: 3.16
vs CPHGF: 18.83
Consun Pharmaceutical Group (OTCPK:CPHGF) 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.
Consun Pharmaceutical Group Return-on-Tangible-Asset Related Terms
Consun Pharmaceutical Group Return-on-Tangible-Asset Historical Data
* 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.
Consun Pharmaceutical Group Return-on-Tangible-Asset Chart
CPHGF vs ZTS, UTHR: Return-on-Tangible-Asset Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Consun Pharmaceutical 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.
Consun Pharmaceutical Group Return-on-Tangible-Asset vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Consun Pharmaceutical Group's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Consun Pharmaceutical Group'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 19.74% mean?
Consun Pharmaceutical Group (CPHGF) has a Return-on-Tangible-Asset of 19.74% 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 Consun Pharmaceutical Group and its competitors. This is 24% above median its historical median of 15.93. Over the past decade, Consun Pharmaceutical Group's Return-on-Tangible-Asset has ranged from 2.50 to 19.04. According to the industry distribution chart, Consun Pharmaceutical Group ranks #67 out of 1007 companies in the Drug Manufacturers industry, placing it in the top 6.7%.
Is Consun Pharmaceutical Group's Return-on-Tangible-Asset too high?
Consun Pharmaceutical Group's current Return-on-Tangible-Asset of 19.74% is 24% above median its 10-year median of 15.93. Over the past 10 years, this metric has ranged from a low of 2.50 to a high of 19.04. The Drug Manufacturers industry median Return-on-Tangible-Asset is 3.16. Consun Pharmaceutical Group's value of 19.74% is 524.7% above this industry median. Based on the distribution chart, Consun Pharmaceutical Group ranks #67 out of 1007 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Consun Pharmaceutical Group has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Consun Pharmaceutical Group's Return-on-Tangible-Asset compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Consun Pharmaceutical Group ranks #67 out of 1007 companies for Return-on-Tangible-Asset. This places Consun Pharmaceutical Group in the top 7% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.16. Consun Pharmaceutical Group's value of 19.74% is 524.7% above this benchmark. Historically, Consun Pharmaceutical Group's own Return-on-Tangible-Asset has ranged from 2.50 to 19.04 over the past decade. While the company's 10-year median is 15.93 vs. the industry median of 3.16, Consun Pharmaceutical Group 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 3.16, based on 1,007 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. Consun Pharmaceutical Group's current Return-on-Tangible-Asset of 19.74% is 524.7% 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 Consun Pharmaceutical Group and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Consun Pharmaceutical Group's current Return-on-Tangible-Asset is 19.74%, which is 24% above median its own 10-year median of 15.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Consun Pharmaceutical Group stock overvalued right now?
Based on GuruFocus' analysis, Consun Pharmaceutical Group (CPHGF) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.11, compared to a current price of $1.80 — trading 62.2% above its estimated fair value. The current Return-on-Tangible-Asset is 19.74%, which is 24% above median its 10-year median of 15.93 and 524.7% above the Drug Manufacturers industry median of 3.16. Consun Pharmaceutical Group's overall GF Score™ is 71/100 with 1 warning sign 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 Consun Pharmaceutical Group (CPHGF), the current Return-on-Tangible-Asset is 19.74% 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 Consun Pharmaceutical Group (CPHGF) Overvalued in 2026?
Based on GuruFocus' analysis, Consun Pharmaceutical Group stock appears to be overvalued.
The current stock price of $1.80 is trading 62.2% above its estimated GF Value™ of $1.11.
GuruFocus considers Consun Pharmaceutical Group to be Significantly Overvalued.
Key valuation signals for CPHGF:
Return-on-Tangible-Asset: 19.74% (24% above median its 10-year median of 15.93)
GF Value™: $1.11 vs. price of $1.80 (62.2% above fair value)
Industry Position: 524.7% above the Drug Manufacturers median (#67 of 1007)
No single metric tells the full story. See the CPHGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Consun Pharmaceutical Group Ltd is a biotechnology company with a modern pharmaceutical enterprise that integrates R&D, production, and marketing. The company has two reportable segments: the Consun pharmaceutical segment, which is the key revenue driver, and makes and sells modern Chinese medicines and medical contrast medium, and the Yulin pharmaceutical segment, which manufactures and sells traditional Chinese medicines. Company derives revenue from kidney medicines, contrast mediums, orthopedics medicines, dermatologic medicines, hepatobiliary medicines, medicines for women and children, and others.
71GF Score
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