FSHYF (Shougang Fushan Resources Group) Return-on-Tangible-Asset: 2.16% (As of Dec. 2025) — 62% Below Median

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FSHYF Shougang Fushan Resources Group Ltd FSHYF
59 GF Score
Price $0.31
GF Value $0.34
Valuation Fairly Valued
! 8 Warning Signs
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What is Shougang Fushan Resources Group Return-on-Tangible-Asset?

Shougang Fushan Resources Group FSHYF -13.56% 59 Return-on-Tangible-Asset is 2.16% as of Dec. 2025, which is 62% below its 10-year median of 5.69. GuruFocus rates FSHYF with a GF Score™ of 59/100 and a GF Value™ of $0.34 (Fairly Valued). The stock has 8 warning signs investors should review. Among 634 Steel companies, Shougang Fushan Resources Group ranks better than 58.68% 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. Shougang Fushan Resources Group's annualized Net Income for the quarter that ended in Dec. 2025 was $58.7 Mil. Shougang Fushan Resources Group's average total tangible assets for the quarter that ended in Dec. 2025 was $2,717.0 Mil. Therefore, Shougang Fushan Resources Group's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 2.16%.

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

FSHYF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.6   Med: 5.69   Max: 11.93
Current: 2.96

During the past 13 years, Shougang Fushan Resources Group's highest Return-on-Tangible-Asset was 11.93%. The lowest was 0.60%. And the median was 5.69%.

FSHYF's Return-on-Tangible-Asset is ranked better than
58.68% of 634 companies
in the Steel industry
Industry Median: 1.995 vs FSHYF: 2.96

Shougang Fushan Resources Group  (OTCPK:FSHYF) 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.


Shougang Fushan Resources Group Return-on-Tangible-Asset Related Terms


Shougang Fushan Resources Group Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Shougang Fushan Resources Group'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.

Shougang Fushan Resources Group Return-on-Tangible-Asset Chart

Shougang Fushan Resources Group 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 11.66 11.95 8.71 6.99 2.97

Shougang Fushan Resources Group 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 5.97 7.78 6.05 3.72 2.16

FSHYF vs HCC, AMR, METC: Return-on-Tangible-Asset Comparison

For the Coking Coal subindustry, Shougang Fushan Resources Group'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.


Shougang Fushan Resources Group Return-on-Tangible-Asset vs Steel Industry

For the Steel industry and Basic Materials sector, Shougang Fushan Resources Group's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Shougang Fushan Resources Group's Return-on-Tangible-Asset falls into.


FSHYF
59GF Score
Shougang Fushan Resources Group Ltd FSHYF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shougang Fushan Resources Group Return-on-Tangible-Asset Calculation

Shougang Fushan Resources Group'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 )
=81.29/( (2785.921+2681.837)/ 2 )
=81.29/2733.879
=2.97 %

Shougang Fushan Resources Group'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 )
=58.7/( (2752.128+2681.837)/ 2 )
=58.7/2716.9825
=2.16 %

* 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 2.16% mean?
Shougang Fushan Resources Group (FSHYF) has a Return-on-Tangible-Asset of 2.16% 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 Shougang Fushan Resources Group and its competitors. This is 62% below median its historical median of 5.69. Over the past decade, Shougang Fushan Resources Group's Return-on-Tangible-Asset has ranged from 0.60 to 11.93. According to the industry distribution chart, Shougang Fushan Resources Group ranks #262 out of 634 companies in the Steel industry, placing it in the top 41.3%.
Is Shougang Fushan Resources Group's Return-on-Tangible-Asset too high?
Shougang Fushan Resources Group's current Return-on-Tangible-Asset of 2.16% is 62% below median its 10-year median of 5.69. Over the past 10 years, this metric has ranged from a low of 0.60 to a high of 11.93. The Steel industry median Return-on-Tangible-Asset is 2.00. Shougang Fushan Resources Group's value of 2.16% is 8.3% above this industry median. Based on the distribution chart, Shougang Fushan Resources Group ranks #262 out of 634 companies in the Steel industry, which is above the industry midpoint. Overall, Shougang Fushan Resources Group has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Shougang Fushan Resources Group's Return-on-Tangible-Asset compare to HCC and AMR?
According to the Steel industry distribution chart, Shougang Fushan Resources Group ranks #262 out of 634 companies for Return-on-Tangible-Asset. This puts Shougang Fushan Resources Group in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.00. Shougang Fushan Resources Group's value of 2.16% is 8.3% above this benchmark. Historically, Shougang Fushan Resources Group's own Return-on-Tangible-Asset has ranged from 0.60 to 11.93 over the past decade. While the company's 10-year median is 5.69 vs. the industry median of 2.00, Shougang Fushan Resources Group 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 Steel company?
The median Return-on-Tangible-Asset among Steel companies is 2.00, based on 634 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. Shougang Fushan Resources Group's current Return-on-Tangible-Asset of 2.16% is 8.3% 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 Shougang Fushan Resources Group and its competitors. For the Steel industry, the median Return-on-Tangible-Asset is 2.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shougang Fushan Resources Group's current Return-on-Tangible-Asset is 2.16%, which is 62% below median its own 10-year median of 5.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shougang Fushan Resources Group stock overvalued right now?
Based on GuruFocus' analysis, Shougang Fushan Resources Group (FSHYF) is currently considered Fairly Valued. The stock's GF Value™ is $0.34, compared to a current price of $0.31 — trading 7.4% below its estimated fair value. The current Return-on-Tangible-Asset is 2.16%, which is 62% below median its 10-year median of 5.69 and 8.3% above the Steel industry median of 2.00. Shougang Fushan Resources Group's overall GF Score™ is 59/100 with 8 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 Shougang Fushan Resources Group (FSHYF), the current Return-on-Tangible-Asset is 2.16% 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 Shougang Fushan Resources Group (FSHYF) Overvalued in 2026?

Based on GuruFocus' analysis, Shougang Fushan Resources Group stock appears to be undervalued. The current stock price of $0.31 is trading 7.4% below its estimated GF Value™ of $0.34. GuruFocus considers Shougang Fushan Resources Group to be Fairly Valued.

Key valuation signals for FSHYF:

  • Return-on-Tangible-Asset: 2.16% (62% below median its 10-year median of 5.69)
  • GF Value™: $0.34 vs. price of $0.31 (7.4% below fair value)
  • GF Score™: 59/100 with 8 warning signs
  • Industry Position: 8.3% above the Steel median (#262 of 634)

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


Shougang Fushan Resources Group Business Description

Other Exchanges 00639:Hong KongFU7:Germany
Address 56 Gloucester Road, 6th Floor, Bank of East Asia Harbour View Centre, Wanchai, Hong Kong, HKG
Shougang Fushan Resources Group Ltd is engaged in coking coal mining, producing, and selling coking coal products in the PRC. It derives revenue from the sale of clean coking coal, sales of self-produced by-products and trading of coal products. The Group operates coking coal mines and coal preparation plants. It has three premium operating coking coal mines in Liulin County, Shanxi Province (Xingwu Coal Mine, Jinjiazhuang Coal Mine and Zhaiyadi Coal Mine), along with three premium coking coal mines and the associated coal preparation plants for the production of raw and clean coking coal. The Group has a business presence in the PRC and Hong Kong. The Group generates overall revenue from the PRC.
59GF Score

Get the complete analysis for FSHYF

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

$0.31
Price
$0.34
GF Value