China Shuifa Singyes New Materials Holdings (HKSE:08073) Return-on-Tangible-Asset: 7.97% (As of Dec. 2025) — 55% Above Median

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HKSE:08073 China Shuifa Singyes New Materials Holdings Ltd HKSE:08073
59 GF Score
Price HK$0.30
GF Value HK$0.38
Valuation Modestly Undervalued
! 1 Warning Sign
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What is China Shuifa Singyes New Materials Holdings Return-on-Tangible-Asset?

China Shuifa Singyes New Materials Holdings HKSE:08073 +1.72% 59 Return-on-Tangible-Asset is 7.97% as of Dec. 2025, which is 55% above its 10-year median of 5.14. GuruFocus rates HKSE:08073 with a GF Score™ of 59/100 and a GF Value™ of HK$0.38 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 2,501 Hardware companies, China Shuifa Singyes New Materials Holdings ranks better than 77.21% 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 Shuifa Singyes New Materials Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was HK$22.9 Mil. China Shuifa Singyes New Materials Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was HK$287.6 Mil. Therefore, China Shuifa Singyes New Materials Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 7.97%.

The historical rank and industry rank for China Shuifa Singyes New Materials Holdings's Return-on-Tangible-Asset or its related term are showing as below:

HKSE:08073' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -14.3   Med: 5.14   Max: 7.8
Current: 7.33

During the past 12 years, China Shuifa Singyes New Materials Holdings's highest Return-on-Tangible-Asset was 7.80%. The lowest was -14.30%. And the median was 5.14%.

HKSE:08073's Return-on-Tangible-Asset is ranked better than
77.21% of 2501 companies
in the Hardware industry
Industry Median: 2.46 vs HKSE:08073: 7.33

China Shuifa Singyes New Materials Holdings  (HKSE:08073) 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 Shuifa Singyes New Materials Holdings Return-on-Tangible-Asset Related Terms


China Shuifa Singyes New Materials Holdings Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for China Shuifa Singyes New Materials Holdings'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 Shuifa Singyes New Materials Holdings Return-on-Tangible-Asset Chart

China Shuifa Singyes New Materials Holdings 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 -5.98 -4.05 -14.30 4.55 7.28

China Shuifa Singyes New Materials Holdings 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 -26.85 5.37 3.66 6.74 7.97

HKSE:08073 vs APH, GLW, TEL: Return-on-Tangible-Asset Comparison

For the Electronic Components subindustry, China Shuifa Singyes New Materials Holdings'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 Shuifa Singyes New Materials Holdings Return-on-Tangible-Asset vs Hardware Industry

For the Hardware industry and Technology sector, China Shuifa Singyes New Materials Holdings's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where China Shuifa Singyes New Materials Holdings's Return-on-Tangible-Asset falls into.


HKSE:08073
59GF Score
China Shuifa Singyes New Materials Holdings Ltd HKSE:08073
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Shuifa Singyes New Materials Holdings Return-on-Tangible-Asset Calculation

China Shuifa Singyes New Materials Holdings'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 )
=20.692/( (267.843+300.734)/ 2 )
=20.692/284.2885
=7.28 %

China Shuifa Singyes New Materials Holdings'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 )
=22.914/( (274.389+300.734)/ 2 )
=22.914/287.5615
=7.97 %

* 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 7.97% mean?
China Shuifa Singyes New Materials Holdings (HKSE:08073) has a Return-on-Tangible-Asset of 7.97% 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 Shuifa Singyes New Materials Holdings and its competitors. This is 55% above median its historical median of 5.14. According to the industry distribution chart, China Shuifa Singyes New Materials Holdings ranks #570 out of 2501 companies in the Hardware industry, placing it in the top 22.8%.
Is China Shuifa Singyes New Materials Holdings' Return-on-Tangible-Asset too high?
China Shuifa Singyes New Materials Holdings' current Return-on-Tangible-Asset of 7.97% is 55% above median its 10-year median of 5.14. The Hardware industry median Return-on-Tangible-Asset is 2.46. China Shuifa Singyes New Materials Holdings' value of 7.97% is 224% above this industry median. Based on the distribution chart, China Shuifa Singyes New Materials Holdings ranks #570 out of 2501 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, China Shuifa Singyes New Materials Holdings has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Shuifa Singyes New Materials Holdings' Return-on-Tangible-Asset compare to APH and GLW?
According to the Hardware industry distribution chart, China Shuifa Singyes New Materials Holdings ranks #570 out of 2501 companies for Return-on-Tangible-Asset. This places China Shuifa Singyes New Materials Holdings in the top 23% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.46. China Shuifa Singyes New Materials Holdings' value of 7.97% is 224% above this benchmark. While the company's 10-year median is 5.14 vs. the industry median of 2.46, China Shuifa Singyes New Materials Holdings 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 Hardware company?
The median Return-on-Tangible-Asset among Hardware companies is 2.46, based on 2,501 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 Shuifa Singyes New Materials Holdings's current Return-on-Tangible-Asset of 7.97% is 224% 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 Shuifa Singyes New Materials Holdings and its competitors. For the Hardware industry, the median Return-on-Tangible-Asset is 2.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Shuifa Singyes New Materials Holdings's current Return-on-Tangible-Asset is 7.97%, which is 55% above median its own 10-year median of 5.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Shuifa Singyes New Materials Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Shuifa Singyes New Materials Holdings (HKSE:08073) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.38, compared to a current price of HK$0.30 — trading 22.4% below its estimated fair value. The current Return-on-Tangible-Asset is 7.97%, which is 55% above median its 10-year median of 5.14 and 224% above the Hardware industry median of 2.46. China Shuifa Singyes New Materials Holdings' overall GF Score™ is 59/100 with 1 warning sign 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 Shuifa Singyes New Materials Holdings (HKSE:08073), the current Return-on-Tangible-Asset is 7.97% 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 Shuifa Singyes New Materials Holdings (HKSE:08073) Overvalued in 2026?

Based on GuruFocus' analysis, China Shuifa Singyes New Materials Holdings stock appears to be undervalued. The current stock price of HK$0.30 is trading 22.4% below its estimated GF Value™ of HK$0.38. GuruFocus considers China Shuifa Singyes New Materials Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:08073:

  • Return-on-Tangible-Asset: 7.97% (55% above median its 10-year median of 5.14)
  • GF Value™: HK$0.38 vs. price of HK$0.30 (22.4% below fair value)
  • GF Score™: 59/100 with 1 warning sign
  • Industry Position: 224% above the Hardware median (#570 of 2501)

No single metric tells the full story. See the HKSE:08073 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Shuifa Singyes New Materials Holdings Business Description

Address No. 9, Jinzhu Road, Levels 1 and 2 Factory Building No. 7, Zhuhai Xingye New Energy and Industrial Park, Gaoxin District, Guangdong Province, Zhuhai, CHN
China Shuifa Singyes New Materials Holdings Ltd is principally engaged in the sale and installation of Indium Tin Oxide film, and the research and development, production, sale and installation of Smart Polymer-Dispersed Liquid Crystals products, Light Emitting Diode Display and Projection System in the People's Republic of China. Geographically, the company generates the majority of its revenue from the Domestic - Chinese Mainland, followed by Czech, Germany, and Others. Product-wise, the firm generates the majority of its revenue from Sales and installation of Smart PDLC products.
59GF Score

Get the complete analysis for HKSE:08073

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

HK$0.30
Price
HK$0.38
GF Value