Luyuan Group Holding (Cayman) (HKSE:02451) Return-on-Tangible-Asset: 2.53% (As of Dec. 2025) — 26% Below Median

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HKSE:02451 Luyuan Group Holding (Cayman) Ltd HKSE:02451
46 GF Score
Price HK$12.93
! 5 Warning Signs
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What is Luyuan Group Holding (Cayman) Return-on-Tangible-Asset?

Luyuan Group Holding (Cayman) HKSE:02451 +0.23% 46 Return-on-Tangible-Asset is 2.53% as of Dec. 2025, which is 26% below its 10-year median of 3.42. GuruFocus rates HKSE:02451 with a GF Score™ of 46/100. The stock has 5 warning signs investors should review. Among 1,330 Vehicles & Parts companies, Luyuan Group Holding (Cayman) ranks better than 52.71% 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. Luyuan Group Holding (Cayman)'s annualized Net Income for the quarter that ended in Dec. 2025 was HK$144 Mil. Luyuan Group Holding (Cayman)'s average total tangible assets for the quarter that ended in Dec. 2025 was HK$5,674 Mil. Therefore, Luyuan Group Holding (Cayman)'s annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 2.53%.

The historical rank and industry rank for Luyuan Group Holding (Cayman)'s Return-on-Tangible-Asset or its related term are showing as below:

HKSE:02451' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 2.67   Med: 3.42   Max: 4.2
Current: 3.64

During the past 6 years, Luyuan Group Holding (Cayman)'s highest Return-on-Tangible-Asset was 4.20%. The lowest was 2.67%. And the median was 3.42%.

HKSE:02451's Return-on-Tangible-Asset is ranked better than
52.71% of 1330 companies
in the Vehicles & Parts industry
Industry Median: 3.355 vs HKSE:02451: 3.64

Luyuan Group Holding (Cayman)  (HKSE:02451) 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.


Luyuan Group Holding (Cayman) Return-on-Tangible-Asset Related Terms


Luyuan Group Holding (Cayman) Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Luyuan Group Holding (Cayman)'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.

Luyuan Group Holding (Cayman) Return-on-Tangible-Asset Chart

Luyuan Group Holding (Cayman) Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial 2.94 3.99 4.20 2.90 3.89

Luyuan Group Holding (Cayman) Semi-Annual Data
Dec20 Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Asset Get a 7-Day Free Trial Premium Member Only 4.53 3.14 2.30 4.65 2.53

HKSE:02451 vs TSLA, GM, F: Return-on-Tangible-Asset Comparison

For the Auto Manufacturers subindustry, Luyuan Group Holding (Cayman)'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.


Luyuan Group Holding (Cayman) Return-on-Tangible-Asset vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Luyuan Group Holding (Cayman)'s Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Luyuan Group Holding (Cayman)'s Return-on-Tangible-Asset falls into.


HKSE:02451
46GF Score
Luyuan Group Holding (Cayman) Ltd HKSE:02451
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Luyuan Group Holding (Cayman) Return-on-Tangible-Asset Calculation

Luyuan Group Holding (Cayman)'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 )
=193.438/( (4480.072+5464.476)/ 2 )
=193.438/4972.274
=3.89 %

Luyuan Group Holding (Cayman)'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 )
=143.582/( (5883.241+5464.476)/ 2 )
=143.582/5673.8585
=2.53 %

* 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 2.53% mean?
Luyuan Group Holding (Cayman) (HKSE:02451) has a Return-on-Tangible-Asset of 2.53% 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 Luyuan Group Holding (Cayman) and its competitors. This is 26% below median its historical median of 3.42. Over the past decade, Luyuan Group Holding (Cayman)'s Return-on-Tangible-Asset has ranged from 2.67 to 4.20. According to the industry distribution chart, Luyuan Group Holding (Cayman) ranks #629 out of 1330 companies in the Vehicles & Parts industry, placing it in the top 47.3%.
Is Luyuan Group Holding (Cayman)'s Return-on-Tangible-Asset too high?
Luyuan Group Holding (Cayman)'s current Return-on-Tangible-Asset of 2.53% is 26% below median its 10-year median of 3.42. Over the past 10 years, this metric has ranged from a low of 2.67 to a high of 4.20. The Vehicles & Parts industry median Return-on-Tangible-Asset is 3.36. Luyuan Group Holding (Cayman)'s value of 2.53% is 24.6% below this industry median. Based on the distribution chart, Luyuan Group Holding (Cayman) ranks #629 out of 1330 companies in the Vehicles & Parts industry, which is above the industry midpoint. Overall, Luyuan Group Holding (Cayman) has a GF Score™ of 46/100, reflecting its overall financial health beyond just this single metric.
How does Luyuan Group Holding (Cayman)'s Return-on-Tangible-Asset compare to TSLA and GM?
According to the Vehicles & Parts industry distribution chart, Luyuan Group Holding (Cayman) ranks #629 out of 1330 companies for Return-on-Tangible-Asset. This puts Luyuan Group Holding (Cayman) in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.36. Luyuan Group Holding (Cayman)'s value of 2.53% is 24.6% below this benchmark. Historically, Luyuan Group Holding (Cayman)'s own Return-on-Tangible-Asset has ranged from 2.67 to 4.20 over the past decade. While the company's 10-year median is 3.42 vs. the industry median of 3.36, Luyuan Group Holding (Cayman) 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 Vehicles & Parts company?
The median Return-on-Tangible-Asset among Vehicles & Parts companies is 3.36, based on 1,330 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. Luyuan Group Holding (Cayman)'s current Return-on-Tangible-Asset of 2.53% is 24.6% 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 Luyuan Group Holding (Cayman) and its competitors. For the Vehicles & Parts industry, the median Return-on-Tangible-Asset is 3.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luyuan Group Holding (Cayman)'s current Return-on-Tangible-Asset is 2.53%, which is 26% below median its own 10-year median of 3.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luyuan Group Holding (Cayman) stock overvalued right now?
Luyuan Group Holding (Cayman) (HKSE:02451) has a current Return-on-Tangible-Asset of 2.53%. The current Return-on-Tangible-Asset is 2.53%, which is 26% below median its 10-year median of 3.42 and 24.6% below the Vehicles & Parts industry median of 3.36. Luyuan Group Holding (Cayman)'s overall GF Score™ is 46/100 with 5 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 Luyuan Group Holding (Cayman) (HKSE:02451), the current Return-on-Tangible-Asset is 2.53% 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.

Luyuan Group Holding (Cayman) Business Description

Address No. 168 Shicheng Street, Development Zone, Jinhua Industry Zone, Zhejiang Province, Jinhua, CHN
Luyuan Group Holding (Cayman) Ltd is an investment holding company. The group engaged in the electric vehicle business in the People's Republic of China (the PRC). The Group's majority of its revenue and operating profit was generated from the sales of electric vehicles in the PRC.
46GF Score

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

HK$12.93
Price