Ximei Resources Holding (FRA:L23) Return-on-Tangible-Asset: 5.80% (As of Dec. 2025) — 44% 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:L23 Ximei Resources Holding Ltd FRA:L23
70 GF Score
Price €1.51
GF Value €0.70
! 6 Warning Signs
View Full Analysis

What is Ximei Resources Holding Return-on-Tangible-Asset?

Ximei Resources Holding FRA:L23 +0.67% 70 Return-on-Tangible-Asset is 5.80% as of Dec. 2025, which is 44% below its 10-year median of 10.36. GuruFocus rates FRA:L23 with a GF Score™ of 70/100 and a GF Value™ of €0.70. The stock has 6 warning signs investors should review. Among 1,616 Chemicals companies, Ximei Resources Holding ranks better than 71.41% 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. Ximei Resources Holding's annualized Net Income for the quarter that ended in Dec. 2025 was €19.3 Mil. Ximei Resources Holding's average total tangible assets for the quarter that ended in Dec. 2025 was €333.5 Mil. Therefore, Ximei Resources Holding's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 5.80%.

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

FRA:L23' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 4.76   Med: 10.36   Max: 18.87
Current: 6.77

During the past 10 years, Ximei Resources Holding's highest Return-on-Tangible-Asset was 18.87%. The lowest was 4.76%. And the median was 10.36%.

FRA:L23's Return-on-Tangible-Asset is ranked better than
71.41% of 1616 companies
in the Chemicals industry
Industry Median: 3.445 vs FRA:L23: 6.77

Ximei Resources Holding  (FRA:L23) 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.


Ximei Resources Holding Return-on-Tangible-Asset Related Terms


Ximei Resources Holding Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Ximei Resources Holding'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.

Ximei Resources Holding Return-on-Tangible-Asset Chart

Ximei Resources Holding 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 11.01 7.45 4.69 6.16 6.31

Ximei Resources Holding Semi-Annual Data
Dec16 Dec17 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 4.55 6.30 6.02 7.79 5.80

FRA:L23 vs LIN, SHW, ECL: Return-on-Tangible-Asset Comparison

For the Specialty Chemicals subindustry, Ximei Resources Holding'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.


Ximei Resources Holding Return-on-Tangible-Asset vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Ximei Resources Holding's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Ximei Resources Holding's Return-on-Tangible-Asset falls into.


FRA:L23
70GF Score
Ximei Resources Holding Ltd FRA:L23
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ximei Resources Holding Return-on-Tangible-Asset Calculation

Ximei Resources Holding'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 )
=20.806/( (281.153+378.771)/ 2 )
=20.806/329.962
=6.31 %

Ximei Resources Holding'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 )
=19.346/( (288.207+378.771)/ 2 )
=19.346/333.489
=5.80 %

* 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 5.80% mean?
Ximei Resources Holding (FRA:L23) has a Return-on-Tangible-Asset of 5.80% 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 Ximei Resources Holding and its competitors. This is 44% below median its historical median of 10.36. Over the past decade, Ximei Resources Holding's Return-on-Tangible-Asset has ranged from 4.76 to 18.87. According to the industry distribution chart, Ximei Resources Holding ranks #462 out of 1616 companies in the Chemicals industry, placing it in the top 28.6%.
Is Ximei Resources Holding's Return-on-Tangible-Asset too high?
Ximei Resources Holding's current Return-on-Tangible-Asset of 5.80% is 44% below median its 10-year median of 10.36. Over the past 10 years, this metric has ranged from a low of 4.76 to a high of 18.87. The Chemicals industry median Return-on-Tangible-Asset is 3.45. Ximei Resources Holding's value of 5.80% is 68.4% above this industry median. Based on the distribution chart, Ximei Resources Holding ranks #462 out of 1616 companies in the Chemicals industry, which is above the industry midpoint. Overall, Ximei Resources Holding has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does Ximei Resources Holding's Return-on-Tangible-Asset compare to LIN and SHW?
According to the Chemicals industry distribution chart, Ximei Resources Holding ranks #462 out of 1616 companies for Return-on-Tangible-Asset. This puts Ximei Resources Holding in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.45. Ximei Resources Holding's value of 5.80% is 68.4% above this benchmark. Historically, Ximei Resources Holding's own Return-on-Tangible-Asset has ranged from 4.76 to 18.87 over the past decade. While the company's 10-year median is 10.36 vs. the industry median of 3.45, Ximei Resources Holding 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 Chemicals company?
The median Return-on-Tangible-Asset among Chemicals companies is 3.45, based on 1,616 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. Ximei Resources Holding's current Return-on-Tangible-Asset of 5.80% is 68.4% 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 Ximei Resources Holding and its competitors. For the Chemicals industry, the median Return-on-Tangible-Asset is 3.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ximei Resources Holding's current Return-on-Tangible-Asset is 5.80%, which is 44% below median its own 10-year median of 10.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ximei Resources Holding stock overvalued right now?
Ximei Resources Holding (FRA:L23) has a current Return-on-Tangible-Asset of 5.80%. The stock's GF Value™ is €0.70, compared to a current price of €1.51 — trading 115.7% above its estimated fair value. The current Return-on-Tangible-Asset is 5.80%, which is 44% below median its 10-year median of 10.36 and 68.4% above the Chemicals industry median of 3.45. Ximei Resources Holding's overall GF Score™ is 70/100 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 Ximei Resources Holding (FRA:L23), the current Return-on-Tangible-Asset is 5.80% 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 Ximei Resources Holding (FRA:L23) Overvalued in 2026?

Based on GuruFocus' analysis, Ximei Resources Holding stock appears to be overvalued. The current stock price of €1.51 is trading 115.7% above its estimated GF Value™ of €0.70.

Key valuation signals for FRA:L23:

  • Return-on-Tangible-Asset: 5.80% (44% below median its 10-year median of 10.36)
  • GF Value™: €0.70 vs. price of €1.51 (115.7% above fair value)
  • GF Score™: 70/100 with 6 warning signs
  • Industry Position: 68.4% above the Chemicals median (#462 of 1616)

No single metric tells the full story. See the FRA:L23 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ximei Resources Holding Business Description

Other Exchanges 09936:Hong Kong
Address East Hanxi Avenue, Zhongcun Street, No. 290 Poly Metropolis, Room 1903, A3 Office Building, East Hanxi Avenue, Panyu District, Guangzhou, CHN
Ximei Resources Holding Ltd produces tantalum and niobium-based metallurgical products in China. Tantalum and niobium-based metallurgical products are essential in the downstream manufacture of many products used in high-tech industries, such as special alloys, chemicals, automobiles, Oil and gas pipelines, Sputtering targets, capacitors, and hard alloys. Its principal products are tantalum pentoxide and niobium pentoxide. It also produces and sells potassium heptafluorotantalate. The company sells processed products such as tantalum bars, tantalum carbide, and niobium bars to process the pentoxide products and potassium heptafluorotantalate it produces or purchases from third-party metallurgy companies.
70GF Score

Get the complete analysis for FRA:L23

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

€1.51
Price
€0.70
GF Value