DPNEY (Daphne International Holdings) Return-on-Tangible-Asset: 10.99% (As of Dec. 2025)


DPNEY Daphne International Holdings Ltd DPNEY
46 GF Score
Price $0.98
GF Value $0.88
! 1 Warning Sign
View Full Analysis

What is Daphne International Holdings Return-on-Tangible-Asset?

Daphne International Holdings DPNEY 46 Return-on-Tangible-Asset is 10.99% as of Dec. 2025. GuruFocus rates DPNEY with a GF Score™ of 46/100 and a GF Value™ of $0.88. The stock has 1 warning sign investors should review. Among 1,062 Manufacturing - Apparel & Accessories companies, Daphne International Holdings ranks better than 93.5% 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. Daphne International Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was $14.74 Mil. Daphne International Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was $134.10 Mil. Therefore, Daphne International Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 10.99%.

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

DPNEY' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -51.51   Med: -4.64   Max: 12.43
Current: 12.43

During the past 13 years, Daphne International Holdings's highest Return-on-Tangible-Asset was 12.43%. The lowest was -51.51%. And the median was -4.64%.

DPNEY's Return-on-Tangible-Asset is ranked better than
93.5% of 1062 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.99 vs DPNEY: 12.43

Daphne International Holdings  (OTCPK:DPNEY) 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.


Daphne International Holdings Return-on-Tangible-Asset Related Terms


Daphne International Holdings Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Daphne International 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.

Daphne International Holdings Return-on-Tangible-Asset Chart

Daphne International 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 6.21 4.87 7.74 12.09 12.35

Daphne International 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 7.90 13.50 11.45 14.08 10.99

DPNEY vs NKE, DECK, ONON: Return-on-Tangible-Asset Comparison

For the Footwear & Accessories subindustry, Daphne International 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.


Daphne International Holdings Return-on-Tangible-Asset vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Daphne International Holdings's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Daphne International Holdings's Return-on-Tangible-Asset falls into.


DPNEY
46GF Score
Daphne International Holdings Ltd DPNEY
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Daphne International Holdings Return-on-Tangible-Asset Calculation

Daphne International 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 )
=16.553/( (127.896+140.116)/ 2 )
=16.553/134.006
=12.35 %

Daphne International 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 )
=14.738/( (128.078+140.116)/ 2 )
=14.738/134.097
=10.99 %

* 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 10.99% mean?
Daphne International Holdings (DPNEY) has a Return-on-Tangible-Asset of 10.99% 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 Daphne International Holdings and its competitors. According to the industry distribution chart, Daphne International Holdings ranks #69 out of 1062 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 6.5%.
Is Daphne International Holdings' Return-on-Tangible-Asset too high?
Daphne International Holdings' current Return-on-Tangible-Asset is 10.99%. The Manufacturing - Apparel & Accessories industry median Return-on-Tangible-Asset is 1.99. Daphne International Holdings' value of 10.99% is 452.3% above this industry median. Based on the distribution chart, Daphne International Holdings ranks #69 out of 1062 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Daphne International Holdings has a GF Score™ of 46/100, reflecting its overall financial health beyond just this single metric.
How does Daphne International Holdings' Return-on-Tangible-Asset compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Daphne International Holdings ranks #69 out of 1062 companies for Return-on-Tangible-Asset. This places Daphne International Holdings in the top 7% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 1.99. Daphne International Holdings' value of 10.99% is 452.3% above this benchmark. 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 Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Asset among Manufacturing - Apparel & Accessories companies is 1.99, based on 1,062 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. Daphne International Holdings's current Return-on-Tangible-Asset of 10.99% is 452.3% 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 Daphne International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Asset is 1.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Daphne International Holdings's current Return-on-Tangible-Asset is 10.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daphne International Holdings stock overvalued right now?
Daphne International Holdings (DPNEY) has a current Return-on-Tangible-Asset of 10.99%. The stock's GF Value™ is $0.88, compared to a current price of $0.98 — trading 11.6% above its estimated fair value. The current Return-on-Tangible-Asset is 10.99% and 452.3% above the Manufacturing - Apparel & Accessories industry median of 1.99. Daphne International Holdings' overall GF Score™ is 46/100 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 Daphne International Holdings (DPNEY), the current Return-on-Tangible-Asset is 10.99% 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 Daphne International Holdings (DPNEY) Overvalued in 2026?

Based on GuruFocus' analysis, Daphne International Holdings stock appears to be overvalued. The current stock price of $0.98 is trading 11.6% above its estimated GF Value™ of $0.88.

Key valuation signals for DPNEY:

  • Return-on-Tangible-Asset: 10.99%
  • GF Value™: $0.88 vs. price of $0.98 (11.6% above fair value)
  • GF Score™: 46/100 with 1 warning sign
  • Industry Position: 452.3% above the Manufacturing - Apparel & Accessories median (#69 of 1062)

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


Daphne International Holdings Business Description

Other Exchanges 00210:Hong Kong
Address 668 Shenchang Road, Unit 405, 4th Floor, TPV Building, Minhang District, Shanghai, CHN
Daphne International Holdings Ltd is an investment holding company. It is principally engaged in the distribution and licensing of footwear and accessories in Mainland China. The group's revenue mainly comprises sales of goods from directly managed and partnership stores and franchisees, as well as licensing fee income in Mainland China.
46GF Score

Get the complete analysis for DPNEY

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

$0.98
Price
$0.88
GF Value