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.
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.
Bank Of Chongqing CoFRA:CQN +0.55%66 Return-on-Tangible-Asset is 0.30% as of Dec. 2025, which is 64% below its 10-year median of 0.83. GuruFocus rates FRA:CQN with a GF Score™ of 66/100 and a GF Value™ of €0.92. The stock has 6 warning signs investors should review. Among 1,527 Banks companies, Bank Of Chongqing Co ranks worse than 73.28% 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. Bank Of Chongqing Co's annualizedNet Income for the quarter that ended in Dec. 2025 was €376 Mil. Bank Of Chongqing Co's average total tangible assets for the quarter that ended in Dec. 2025 was €123,735 Mil. Therefore, Bank Of Chongqing Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 0.30%.
The historical rank and industry rank for Bank Of Chongqing Co's Return-on-Tangible-Asset or its related term are showing as below:
FRA:CQN'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.59 Med: 0.83 Max: 0.98
Current: 0.59
During the past 13 years, Bank Of Chongqing Co's highest Return-on-Tangible-Asset was 0.98%. The lowest was 0.59%. And the median was 0.83%.
FRA:CQN's Return-on-Tangible-Asset is ranked worse than 73.28% of 1527
companies
in the Banks industry
Industry Median: 1.01
vs FRA:CQN: 0.59
Bank Of Chongqing Co (FRA:CQN) 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.
Bank Of Chongqing Co Return-on-Tangible-Asset Related Terms
Bank Of Chongqing Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Bank Of Chongqing Co'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.
Bank Of Chongqing Co Return-on-Tangible-Asset Chart
Bank Of Chongqing Co Return-on-Tangible-Asset Competitor Comparison
For the Banks - Regional subindustry, Bank Of Chongqing 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.
Bank Of Chongqing Co Return-on-Tangible-Asset vs Banks Industry
For the Banks industry and Financial Services sector, Bank Of Chongqing Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Bank Of Chongqing 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 four times the quarterly (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 0.30% mean?
Bank Of Chongqing Co (FRA:CQN) has a Return-on-Tangible-Asset of 0.30% 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 Bank Of Chongqing Co and its competitors. This is 64% below median its historical median of 0.83. Over the past decade, Bank Of Chongqing Co's Return-on-Tangible-Asset has ranged from 0.59 to 0.98. According to the industry distribution chart, Bank Of Chongqing Co ranks #1119 out of 1527 companies in the Banks industry, placing it in the top 73.3%.
Is Bank Of Chongqing Co's Return-on-Tangible-Asset too high?
Bank Of Chongqing Co's current Return-on-Tangible-Asset of 0.30% is 64% below median its 10-year median of 0.83. Over the past 10 years, this metric has ranged from a low of 0.59 to a high of 0.98. The Banks industry median Return-on-Tangible-Asset is 1.01. Bank Of Chongqing Co's value of 0.30% is 70.3% below this industry median. Based on the distribution chart, Bank Of Chongqing Co ranks #1119 out of 1527 companies in the Banks industry, which is below the industry midpoint. Overall, Bank Of Chongqing Co has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Bank Of Chongqing Co's Return-on-Tangible-Asset compare to competitors?
According to the Banks industry distribution chart, Bank Of Chongqing Co ranks #1119 out of 1527 companies for Return-on-Tangible-Asset. This places Bank Of Chongqing Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 1.01. Bank Of Chongqing Co's value of 0.30% is 70.3% below this benchmark. Historically, Bank Of Chongqing Co's own Return-on-Tangible-Asset has ranged from 0.59 to 0.98 over the past decade. While the company's 10-year median is 0.83 vs. the industry median of 1.01, Bank Of Chongqing 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 Banks company?
The median Return-on-Tangible-Asset among Banks companies is 1.01, based on 1,527 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. Bank Of Chongqing Co's current Return-on-Tangible-Asset of 0.30% is 70.3% 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 Bank Of Chongqing Co and its competitors. For the Banks industry, the median Return-on-Tangible-Asset is 1.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bank Of Chongqing Co's current Return-on-Tangible-Asset is 0.30%, which is 64% below median its own 10-year median of 0.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bank Of Chongqing Co stock overvalued right now?
Bank Of Chongqing Co (FRA:CQN) has a current Return-on-Tangible-Asset of 0.30%. The stock's GF Value™ is €0.92, compared to a current price of €0.92 — trading right at its estimated fair value. The current Return-on-Tangible-Asset is 0.30%, which is 64% below median its 10-year median of 0.83 and 70.3% below the Banks industry median of 1.01. Bank Of Chongqing Co's overall GF Score™ is 66/100 with 6 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 Bank Of Chongqing Co (FRA:CQN), the current Return-on-Tangible-Asset is 0.30% 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 Bank Of Chongqing Co (FRA:CQN) Overvalued in 2026?
Based on GuruFocus' analysis, Bank Of Chongqing Co stock appears to be undervalued.
The current stock price of €0.92 is trading 0% below its estimated GF Value™ of €0.92.
Key valuation signals for FRA:CQN:
Return-on-Tangible-Asset: 0.30% (64% below median its 10-year median of 0.83)
GF Value™: €0.92 vs. price of €0.92 (0% below fair value)
Industry Position: 70.3% below the Banks median (#1119 of 1527)
No single metric tells the full story. See the FRA:CQN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bank Of Chongqing Co Ltd is is engaged in banking business. The company's core businesses consist of the corporate banking business, which provides corporate customers with financial products and services such as deposits and loans; the retail banking business, which provides individual customers with financial products and services; and the treasury business, which is involved in interbank lending and borrowing, bond investment, repurchasing, and foreign currency transactions. The company generates over half of total revenue from the corporate banking business. The company's business is concentrated in Chongqing, and the bank also conducts business through branches in Chengdu, Guiyang, and Xi'an.
66GF Score
Get the complete analysis for FRA:CQN
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:CQN has been successfully added to your 
