Jiangsu Chunlan Refrigerating Equipment Stock Co (SHSE:600854) Return-on-Tangible-Asset: 15.65% (As of Jun. 2026) — 411% Above Median

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SHSE:600854 Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd SHSE:600854
60 GF Score
Price ¥4.60
GF Value ¥5.77
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Jiangsu Chunlan Refrigerating Equipment Stock Co Return-on-Tangible-Asset?

Jiangsu Chunlan Refrigerating Equipment Stock Co SHSE:600854 -1.92% 60 Return-on-Tangible-Asset is 15.65% as of Jun. 2026, which is 411% above its 10-year median of 3.06. GuruFocus rates SHSE:600854 with a GF Score™ of 60/100 and a GF Value™ of ¥5.77 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 437 Furnishings, Fixtures & Appliances companies, Jiangsu Chunlan Refrigerating Equipment Stock Co ranks better than 67.73% 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. Jiangsu Chunlan Refrigerating Equipment Stock Co's annualized Net Income for the quarter that ended in Jun. 2026 was ¥387.2 Mil. Jiangsu Chunlan Refrigerating Equipment Stock Co's average total tangible assets for the quarter that ended in Jun. 2026 was ¥2,473.8 Mil. Therefore, Jiangsu Chunlan Refrigerating Equipment Stock Co's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 15.65%.

The historical rank and industry rank for Jiangsu Chunlan Refrigerating Equipment Stock Co's Return-on-Tangible-Asset or its related term are showing as below:

SHSE:600854' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.51   Med: 3.06   Max: 6.17
Current: 4.34

During the past 13 years, Jiangsu Chunlan Refrigerating Equipment Stock Co's highest Return-on-Tangible-Asset was 6.17%. The lowest was 0.51%. And the median was 3.06%.

SHSE:600854's Return-on-Tangible-Asset is ranked better than
67.73% of 437 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 2.58 vs SHSE:600854: 4.34

Jiangsu Chunlan Refrigerating Equipment Stock Co  (SHSE:600854) 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.


Jiangsu Chunlan Refrigerating Equipment Stock Co Return-on-Tangible-Asset Related Terms


Jiangsu Chunlan Refrigerating Equipment Stock Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Jiangsu Chunlan Refrigerating Equipment Stock Co'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.

Jiangsu Chunlan Refrigerating Equipment Stock Co Return-on-Tangible-Asset Chart

Jiangsu Chunlan Refrigerating Equipment Stock Co 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 4.26 5.06 6.17 5.51 5.19

Jiangsu Chunlan Refrigerating Equipment Stock Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 18.79 0.23 1.21 0.24 15.65

SHSE:600854 vs SN, SGI, MHK: Return-on-Tangible-Asset Comparison

For the Furnishings, Fixtures & Appliances subindustry, Jiangsu Chunlan Refrigerating Equipment Stock Co'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.


Jiangsu Chunlan Refrigerating Equipment Stock Co Return-on-Tangible-Asset vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Jiangsu Chunlan Refrigerating Equipment Stock Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Jiangsu Chunlan Refrigerating Equipment Stock Co's Return-on-Tangible-Asset falls into.


SHSE:600854
60GF Score
Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd SHSE:600854
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Jiangsu Chunlan Refrigerating Equipment Stock Co Return-on-Tangible-Asset Calculation

Jiangsu Chunlan Refrigerating Equipment Stock Co'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 )
=127.631/( (2449.816+2472.875)/ 2 )
=127.631/2461.3455
=5.19 %

Jiangsu Chunlan Refrigerating Equipment Stock Co's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Jun. 2026 )  (Q: Mar. 2026 )(Q: Jun. 2026 )
=387.22/( (2492.953+2454.641)/ 2 )
=387.22/2473.797
=15.65 %

* 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 four times the quarterly (Jun. 2026) net income data.

What does a Return-on-Tangible-Asset of 15.65% mean?
Jiangsu Chunlan Refrigerating Equipment Stock Co (SHSE:600854) has a Return-on-Tangible-Asset of 15.65% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Jiangsu Chunlan Refrigerating Equipment Stock Co and its competitors. This is 411% above median its historical median of 3.06. Over the past decade, Jiangsu Chunlan Refrigerating Equipment Stock Co's Return-on-Tangible-Asset has ranged from 0.51 to 6.17. According to the industry distribution chart, Jiangsu Chunlan Refrigerating Equipment Stock Co ranks #141 out of 437 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 32.3%.
Is Jiangsu Chunlan Refrigerating Equipment Stock Co's Return-on-Tangible-Asset too high?
Jiangsu Chunlan Refrigerating Equipment Stock Co's current Return-on-Tangible-Asset of 15.65% is 411% above median its 10-year median of 3.06. Over the past 10 years, this metric has ranged from a low of 0.51 to a high of 6.17. The Furnishings, Fixtures & Appliances industry median Return-on-Tangible-Asset is 2.58. Jiangsu Chunlan Refrigerating Equipment Stock Co's value of 15.65% is 506.6% above this industry median. Based on the distribution chart, Jiangsu Chunlan Refrigerating Equipment Stock Co ranks #141 out of 437 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint. Overall, Jiangsu Chunlan Refrigerating Equipment Stock Co has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Jiangsu Chunlan Refrigerating Equipment Stock Co's Return-on-Tangible-Asset compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Jiangsu Chunlan Refrigerating Equipment Stock Co ranks #141 out of 437 companies for Return-on-Tangible-Asset. This puts Jiangsu Chunlan Refrigerating Equipment Stock Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.58. Jiangsu Chunlan Refrigerating Equipment Stock Co's value of 15.65% is 506.6% above this benchmark. Historically, Jiangsu Chunlan Refrigerating Equipment Stock Co's own Return-on-Tangible-Asset has ranged from 0.51 to 6.17 over the past decade. While the company's 10-year median is 3.06 vs. the industry median of 2.58, Jiangsu Chunlan Refrigerating Equipment Stock Co 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 Furnishings, Fixtures & Appliances company?
The median Return-on-Tangible-Asset among Furnishings, Fixtures & Appliances companies is 2.58, based on 437 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. Jiangsu Chunlan Refrigerating Equipment Stock Co's current Return-on-Tangible-Asset of 15.65% is 506.6% 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 Jiangsu Chunlan Refrigerating Equipment Stock Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Return-on-Tangible-Asset is 2.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jiangsu Chunlan Refrigerating Equipment Stock Co's current Return-on-Tangible-Asset is 15.65%, which is 411% above median its own 10-year median of 3.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jiangsu Chunlan Refrigerating Equipment Stock Co stock overvalued right now?
Based on GuruFocus' analysis, Jiangsu Chunlan Refrigerating Equipment Stock Co (SHSE:600854) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥5.77, compared to a current price of ¥4.60 — trading 20.3% below its estimated fair value. The current Return-on-Tangible-Asset is 15.65%, which is 411% above median its 10-year median of 3.06 and 506.6% above the Furnishings, Fixtures & Appliances industry median of 2.58. Jiangsu Chunlan Refrigerating Equipment Stock Co's overall GF Score™ is 60/100 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 Jiangsu Chunlan Refrigerating Equipment Stock Co (SHSE:600854), the current Return-on-Tangible-Asset is 15.65% as of Jun. 2026. 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 Jiangsu Chunlan Refrigerating Equipment Stock Co (SHSE:600854) Overvalued in 2026?

Based on GuruFocus' analysis, Jiangsu Chunlan Refrigerating Equipment Stock Co stock appears to be undervalued. The current stock price of ¥4.60 is trading 20.3% below its estimated GF Value™ of ¥5.77. GuruFocus considers Jiangsu Chunlan Refrigerating Equipment Stock Co to be Modestly Undervalued.

Key valuation signals for SHSE:600854:

  • Return-on-Tangible-Asset: 15.65% (411% above median its 10-year median of 3.06)
  • GF Value™: ¥5.77 vs. price of ¥4.60 (20.3% below fair value)
  • GF Score™: 60/100 with 5 warning signs
  • Industry Position: 506.6% above the Furnishings, Fixtures & Appliances median (#141 of 437)

No single metric tells the full story. See the SHSE:600854 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jiangsu Chunlan Refrigerating Equipment Stock Co Business Description

Address No. 1 Chunlan Road, Chunlan Industrial Park, 10th Floor, Jiangsu Province, Taizhou, CHN, 225300
Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd is a China-based company. It is a diversified, high-tech and internationalized modern company in manufacturing, research, investment and trade areas. Its product profile includes Residential Air Conditioners, Commercial Air Conditioners, and Power Battery and BMS. Residential Air Conditioners are further divided into Africa Products, Australia Products, Mid-East Products, Asia Products, and others. Commercial Air Conditioners is divided into Light Commercial Products, Multi-connected DC Invertors Series, and Chiller Series.
60GF Score

Get the complete analysis for SHSE:600854

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

¥4.60
Price
¥5.77
GF Value