LGNRF (Legend Holdings) Return-on-Tangible-Asset: 0.11% (As of Dec. 2025) — 86% Below Median


LGNRF Legend Holdings Ltd LGNRF
76 GF Score
Price $1.13
GF Value $0.83
! 7 Warning Signs
View Full Analysis

What is Legend Holdings Return-on-Tangible-Asset?

Legend Holdings LGNRF 76 Return-on-Tangible-Asset is 0.11% as of Dec. 2025, which is 86% below its 10-year median of 0.76. GuruFocus rates LGNRF with a GF Score™ of 76/100 and a GF Value™ of $0.83. The stock has 7 warning signs investors should review. Among 2,498 Hardware companies, Legend Holdings ranks worse than 64.93% 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. Legend Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was $103 Mil. Legend Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was $96,124 Mil. Therefore, Legend Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 0.11%.

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

LGNRF' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -0.64   Med: 0.76   Max: 2.04
Current: 0.16

During the past 12 years, Legend Holdings's highest Return-on-Tangible-Asset was 2.04%. The lowest was -0.64%. And the median was 0.76%.

LGNRF's Return-on-Tangible-Asset is ranked worse than
64.93% of 2498 companies
in the Hardware industry
Industry Median: 2.44 vs LGNRF: 0.16

Legend Holdings  (OTCPK:LGNRF) 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.


Legend Holdings Return-on-Tangible-Asset Related Terms


Legend Holdings Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Legend 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.

Legend Holdings Return-on-Tangible-Asset Chart

Legend 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 0.98 0.18 -0.64 0.02 0.16

Legend 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 -1.54 0.09 -0.05 0.22 0.11

LGNRF vs SNDK, DELL, STX: Return-on-Tangible-Asset Comparison

For the Computer Hardware subindustry, Legend 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.


Legend Holdings Return-on-Tangible-Asset vs Hardware Industry

For the Hardware industry and Technology sector, Legend Holdings's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Legend Holdings's Return-on-Tangible-Asset falls into.


LGNRF
76GF Score
Legend Holdings Ltd LGNRF
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Legend Holdings Return-on-Tangible-Asset Calculation

Legend 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 )
=150.613/( (85710.177+100105.125)/ 2 )
=150.613/92907.651
=0.16 %

Legend 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 )
=102.714/( (92142.927+100105.125)/ 2 )
=102.714/96124.026
=0.11 %

* 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 0.11% mean?
Legend Holdings (LGNRF) has a Return-on-Tangible-Asset of 0.11% 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 Legend Holdings and its competitors. This is 86% below median its historical median of 0.76. According to the industry distribution chart, Legend Holdings ranks #1622 out of 2498 companies in the Hardware industry, placing it in the top 64.9%.
Is Legend Holdings' Return-on-Tangible-Asset too high?
Legend Holdings' current Return-on-Tangible-Asset of 0.11% is 86% below median its 10-year median of 0.76. The Hardware industry median Return-on-Tangible-Asset is 2.44. Legend Holdings' value of 0.11% is 95.5% below this industry median. Based on the distribution chart, Legend Holdings ranks #1622 out of 2498 companies in the Hardware industry, which is below the industry midpoint. Overall, Legend Holdings has a GF Score™ of 76/100, reflecting its overall financial health beyond just this single metric.
How does Legend Holdings' Return-on-Tangible-Asset compare to SNDK and DELL?
According to the Hardware industry distribution chart, Legend Holdings ranks #1622 out of 2498 companies for Return-on-Tangible-Asset. This places Legend Holdings in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.44. Legend Holdings' value of 0.11% is 95.5% below this benchmark. While the company's 10-year median is 0.76 vs. the industry median of 2.44, Legend Holdings 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 Hardware company?
The median Return-on-Tangible-Asset among Hardware companies is 2.44, based on 2,498 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. Legend Holdings's current Return-on-Tangible-Asset of 0.11% is 95.5% 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 Legend Holdings and its competitors. For the Hardware industry, the median Return-on-Tangible-Asset is 2.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Legend Holdings's current Return-on-Tangible-Asset is 0.11%, which is 86% below median its own 10-year median of 0.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Legend Holdings stock overvalued right now?
Legend Holdings (LGNRF) has a current Return-on-Tangible-Asset of 0.11%. The stock's GF Value™ is $0.83, compared to a current price of $1.13 — trading 36.1% above its estimated fair value. The current Return-on-Tangible-Asset is 0.11%, which is 86% below median its 10-year median of 0.76 and 95.5% below the Hardware industry median of 2.44. Legend Holdings' overall GF Score™ is 76/100 with 7 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 Legend Holdings (LGNRF), the current Return-on-Tangible-Asset is 0.11% 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 Legend Holdings (LGNRF) Overvalued in 2026?

Based on GuruFocus' analysis, Legend Holdings stock appears to be overvalued. The current stock price of $1.13 is trading 36.1% above its estimated GF Value™ of $0.83.

Key valuation signals for LGNRF:

  • Return-on-Tangible-Asset: 0.11% (86% below median its 10-year median of 0.76)
  • GF Value™: $0.83 vs. price of $1.13 (36.1% above fair value)
  • GF Score™: 76/100 with 7 warning signs
  • Industry Position: 95.5% below the Hardware median (#1622 of 2498)

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


Legend Holdings Business Description

Other Exchanges 03396:Hong Kong1PC:Germany
Address Court No. 2, Ke Xue Yuan Nanlu, Room 1701, 17th Floor, Block 1, Haidian District, Beinjing, CHN, 100190
Legend Holdings Ltd is a diversified industrial and investment group in China. It operates businesses through two segments: diversified industries operation, and industrial incubations and investments. The Industrial operations segment includes Lenovo, which is engaged in providing intelligent devices and infrastructure, and creates intelligent solutions, services and software; Levima Group, which is engaged in the research and development, production and sales of material products; Joyvio Group, which operates mainly to engaged in modern agriculture and food related business; and BIL, which mainly offers integrated banking services, including corporate and institutional banking, retail banking, private banking, capital markets, etc. It derives the majority of its revenue from Lenovo.
76GF Score

Get the complete analysis for LGNRF

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

$1.13
Price
$0.83
GF Value