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The historical rank and industry rank for CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Asset or its related term are showing as below:
FRA:3LL'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.38 Med: 3.8 Max: 4.73
Current: 4.28
During the past 10 years, CSSC (Hong Kong) Shipping Co's highest Return-on-Tangible-Asset was 4.73%. The lowest was 1.38%. And the median was 3.80%.
FRA:3LL's Return-on-Tangible-Asset is ranked better than 52.1% of 1096
companies
in the Business Services industry
Industry Median: 3.955
vs FRA:3LL: 4.28
CSSC (Hong Kong) Shipping Co (FRA:3LL) 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.
CSSC (Hong Kong) Shipping Co Return-on-Tangible-Asset Related Terms
CSSC (Hong Kong) Shipping Co 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.
CSSC (Hong Kong) Shipping Co Return-on-Tangible-Asset Chart
FRA:3LL vs URI, SUNB, AER: Return-on-Tangible-Asset Comparison
For the Rental & Leasing Services subindustry, CSSC (Hong Kong) Shipping Co'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.
CSSC (Hong Kong) Shipping Co Return-on-Tangible-Asset vs Business Services Industry
For the Business Services industry and Industrials sector, CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where CSSC (Hong Kong) Shipping Co'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 3.45% mean?
CSSC (Hong Kong) Shipping Co (FRA:3LL) has a Return-on-Tangible-Asset of 3.45% 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 CSSC (Hong Kong) Shipping Co and its competitors. This is near median its historical median of 3.80. Over the past decade, CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Asset has ranged from 1.38 to 4.73. According to the industry distribution chart, CSSC (Hong Kong) Shipping Co ranks #525 out of 1096 companies in the Business Services industry, placing it in the top 47.9%.
Is CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Asset too high?
CSSC (Hong Kong) Shipping Co's current Return-on-Tangible-Asset of 3.45% is near median its 10-year median of 3.80. Over the past 10 years, this metric has ranged from a low of 1.38 to a high of 4.73. The Business Services industry median Return-on-Tangible-Asset is 3.96. CSSC (Hong Kong) Shipping Co's value of 3.45% is 12.8% below this industry median. Based on the distribution chart, CSSC (Hong Kong) Shipping Co ranks #525 out of 1096 companies in the Business Services industry, which is above the industry midpoint. Overall, CSSC (Hong Kong) Shipping Co has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Asset compare to URI and SUNB?
According to the Business Services industry distribution chart, CSSC (Hong Kong) Shipping Co ranks #525 out of 1096 companies for Return-on-Tangible-Asset. This puts CSSC (Hong Kong) Shipping Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.96. CSSC (Hong Kong) Shipping Co's value of 3.45% is 12.8% below this benchmark. Historically, CSSC (Hong Kong) Shipping Co's own Return-on-Tangible-Asset has ranged from 1.38 to 4.73 over the past decade. While the company's 10-year median is 3.80 vs. the industry median of 3.96, CSSC (Hong Kong) Shipping Co has consistently been below 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 Business Services company?
The median Return-on-Tangible-Asset among Business Services companies is 3.96, based on 1,096 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. CSSC (Hong Kong) Shipping Co's current Return-on-Tangible-Asset of 3.45% is 12.8% below 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 CSSC (Hong Kong) Shipping Co and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 3.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSSC (Hong Kong) Shipping Co's current Return-on-Tangible-Asset is 3.45%, which is near median its own 10-year median of 3.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSSC (Hong Kong) Shipping Co stock overvalued right now?
CSSC (Hong Kong) Shipping Co (FRA:3LL) has a current Return-on-Tangible-Asset of 3.45%. The stock's GF Value™ is €0.19, compared to a current price of €0.23 — trading 21.1% above its estimated fair value. The current Return-on-Tangible-Asset is 3.45%, which is near median its 10-year median of 3.80 and 12.8% below the Business Services industry median of 3.96. CSSC (Hong Kong) Shipping Co's overall GF Score™ is 82/100 with 4 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 CSSC (Hong Kong) Shipping Co (FRA:3LL), the current Return-on-Tangible-Asset is 3.45% 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 CSSC (Hong Kong) Shipping Co (FRA:3LL) Overvalued in 2026?
Based on GuruFocus' analysis, CSSC (Hong Kong) Shipping Co stock appears to be overvalued.
The current stock price of €0.23 is trading 21.1% above its estimated GF Value™ of €0.19.
Key valuation signals for FRA:3LL:
Return-on-Tangible-Asset: 3.45% (near median its 10-year median of 3.80)
GF Value™: €0.19 vs. price of €0.23 (21.1% above fair value)
Industry Position: 12.8% below the Business Services median (#525 of 1096)
No single metric tells the full story. See the FRA:3LL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CSSC (Hong Kong) Shipping Co Ltd is a ship leasing, investment, and operation company. Together with its subsidiaries, it provides integrated shipping services (including operating leases and shipbroking services) and financial services (including finance leases and loans). The group's operating segments are integrated shipping services and financing services. A majority of its revenue is generated from the Integrated shipping services segment, which includes operating lease services to the group's customers and shipbroking services to shipbuilders and charterers. The Financing services segment includes finance lease services and loan borrowing services to its customers. Geographically, its customers are located in the People's Republic of China, Asia, the United States, and Europe.
82GF Score
Get the complete analysis for FRA:3LL
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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