China Lilang (FRA:5LX) Return-on-Tangible-Asset: 7.77% (As of Dec. 2025) — 28% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:5LX China Lilang Ltd FRA:5LX
59 GF Score
Price €0.38
GF Value €0.55
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is China Lilang Return-on-Tangible-Asset?

China Lilang FRA:5LX +0.53% 59 Return-on-Tangible-Asset is 7.77% as of Dec. 2025, which is 28% below its 10-year median of 10.81. GuruFocus rates FRA:5LX with a GF Score™ of 59/100 and a GF Value™ of €0.55 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,068 Manufacturing - Apparel & Accessories companies, China Lilang ranks better than 83.43% 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 Lilang's annualized Net Income for the quarter that ended in Dec. 2025 was €63.0 Mil. China Lilang's average total tangible assets for the quarter that ended in Dec. 2025 was €810.8 Mil. Therefore, China Lilang's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 7.77%.

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

FRA:5LX' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 6.95   Med: 10.81   Max: 18.44
Current: 7.56

During the past 13 years, China Lilang's highest Return-on-Tangible-Asset was 18.44%. The lowest was 6.95%. And the median was 10.81%.

FRA:5LX's Return-on-Tangible-Asset is ranked better than
83.43% of 1068 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 2.02 vs FRA:5LX: 7.56

China Lilang  (FRA:5LX) 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 Lilang Return-on-Tangible-Asset Related Terms


China Lilang Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for China Lilang'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 Lilang Return-on-Tangible-Asset Chart

China Lilang 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 10.08 8.65 8.82 7.10 7.12

China Lilang 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 8.29 8.72 5.55 6.98 7.77

FRA:5LX vs RL, LEVI, VFC: Return-on-Tangible-Asset Comparison

For the Apparel Manufacturing subindustry, China Lilang'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 Lilang Return-on-Tangible-Asset vs Manufacturing - Apparel & Accessories Industry

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

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


FRA:5LX
59GF Score
China Lilang Ltd FRA:5LX
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Lilang Return-on-Tangible-Asset Calculation

China Lilang'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 )
=60.921/( (883.668+826.918)/ 2 )
=60.921/855.293
=7.12 %

China Lilang'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 )
=63.03/( (794.615+826.918)/ 2 )
=63.03/810.7665
=7.77 %

* 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 7.77% mean?
China Lilang (FRA:5LX) has a Return-on-Tangible-Asset of 7.77% 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 Lilang and its competitors. This is 28% below median its historical median of 10.81. Over the past decade, China Lilang's Return-on-Tangible-Asset has ranged from 6.95 to 18.44. According to the industry distribution chart, China Lilang ranks #177 out of 1068 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 16.6%.
Is China Lilang's Return-on-Tangible-Asset too high?
China Lilang's current Return-on-Tangible-Asset of 7.77% is 28% below median its 10-year median of 10.81. Over the past 10 years, this metric has ranged from a low of 6.95 to a high of 18.44. The Manufacturing - Apparel & Accessories industry median Return-on-Tangible-Asset is 2.02. China Lilang's value of 7.77% is 284.7% above this industry median. Based on the distribution chart, China Lilang ranks #177 out of 1068 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, China Lilang has a GF Score™ of 59/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Lilang's Return-on-Tangible-Asset compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China Lilang ranks #177 out of 1068 companies for Return-on-Tangible-Asset. This places China Lilang in the top 17% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.02. China Lilang's value of 7.77% is 284.7% above this benchmark. Historically, China Lilang's own Return-on-Tangible-Asset has ranged from 6.95 to 18.44 over the past decade. While the company's 10-year median is 10.81 vs. the industry median of 2.02, China Lilang 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 Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Asset among Manufacturing - Apparel & Accessories companies is 2.02, based on 1,068 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 Lilang's current Return-on-Tangible-Asset of 7.77% is 284.7% 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 China Lilang and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Asset is 2.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Lilang's current Return-on-Tangible-Asset is 7.77%, which is 28% below median its own 10-year median of 10.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Lilang stock overvalued right now?
Based on GuruFocus' analysis, China Lilang (FRA:5LX) is currently considered Significantly Undervalued. The stock's GF Value™ is €0.55, compared to a current price of €0.38 — trading 31.6% below its estimated fair value. The current Return-on-Tangible-Asset is 7.77%, which is 28% below median its 10-year median of 10.81 and 284.7% above the Manufacturing - Apparel & Accessories industry median of 2.02. China Lilang's overall GF Score™ is 59/100 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 China Lilang (FRA:5LX), the current Return-on-Tangible-Asset is 7.77% 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 Lilang (FRA:5LX) Overvalued in 2026?

Based on GuruFocus' analysis, China Lilang stock appears to be undervalued. The current stock price of €0.38 is trading 31.6% below its estimated GF Value™ of €0.55. GuruFocus considers China Lilang to be Significantly Undervalued.

Key valuation signals for FRA:5LX:

  • Return-on-Tangible-Asset: 7.77% (28% below median its 10-year median of 10.81)
  • GF Value™: €0.55 vs. price of €0.38 (31.6% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 284.7% above the Manufacturing - Apparel & Accessories median (#177 of 1068)

No single metric tells the full story. See the FRA:5LX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Lilang Business Description

Other Exchanges 01234:Hong Kong
Address 200 Chang Xing Road, Lilang Industrial Park, Fujian Province, Jinjiang, CHN, 362200
China Lilang Ltd is engaged in the manufacturing and sale of branded menswear and related accessories in the PRC. The company designs, sources and manufactures high-quality business and casual apparel for men and sells under the LILANZ and LESS IS MORE brands across an extensive retail and distribution network, covering 31 provinces, autonomous regions, and municipalities in the PRC. The company generates maximum revenue from China.
59GF Score

Get the complete analysis for FRA:5LX

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

€0.38
Price
€0.55
GF Value