Yunnan Bowin Technology And Industry Co (SHSE:600883) Return-on-Tangible-Asset: 3.92% (As of Mar. 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SHSE:600883 Yunnan Bowin Technology And Industry Co Ltd SHSE:600883
59 GF Score
Price ¥7.30
GF Value ¥12.85
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Yunnan Bowin Technology And Industry Co Return-on-Tangible-Asset?

Yunnan Bowin Technology And Industry Co SHSE:600883 -2.41% 59 Return-on-Tangible-Asset is 3.92% as of Mar. 2026, which is 9% above its 10-year median of 3.60. GuruFocus rates SHSE:600883 with a GF Score™ of 59/100 and a GF Value™ of ¥12.85 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 410 Building Materials companies, Yunnan Bowin Technology And Industry Co ranks better than 52.68% 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. Yunnan Bowin Technology And Industry Co's annualized Net Income for the quarter that ended in Mar. 2026 was ¥41.02 Mil. Yunnan Bowin Technology And Industry Co's average total tangible assets for the quarter that ended in Mar. 2026 was ¥1,045.00 Mil. Therefore, Yunnan Bowin Technology And Industry Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 3.92%.

The historical rank and industry rank for Yunnan Bowin Technology And Industry Co's Return-on-Tangible-Asset or its related term are showing as below:

SHSE:600883' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.03   Med: 3.6   Max: 10.57
Current: 2.71

During the past 13 years, Yunnan Bowin Technology And Industry Co's highest Return-on-Tangible-Asset was 10.57%. The lowest was 1.03%. And the median was 3.60%.

SHSE:600883's Return-on-Tangible-Asset is ranked better than
52.68% of 410 companies
in the Building Materials industry
Industry Median: 2.34 vs SHSE:600883: 2.71

Yunnan Bowin Technology And Industry Co  (SHSE:600883) 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.


Yunnan Bowin Technology And Industry Co Return-on-Tangible-Asset Related Terms


Yunnan Bowin Technology And Industry Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Yunnan Bowin Technology And Industry 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.

Yunnan Bowin Technology And Industry Co Return-on-Tangible-Asset Chart

Yunnan Bowin Technology And Industry 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 7.27 9.83 10.57 7.27 2.31

Yunnan Bowin Technology And Industry Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 2.36 3.20 3.06 0.66 3.92

SHSE:600883 vs CRH, VMC, MLM: Return-on-Tangible-Asset Comparison

For the Building Materials subindustry, Yunnan Bowin Technology And Industry 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.


Yunnan Bowin Technology And Industry Co Return-on-Tangible-Asset vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Yunnan Bowin Technology And Industry Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Yunnan Bowin Technology And Industry Co's Return-on-Tangible-Asset falls into.


SHSE:600883
59GF Score
Yunnan Bowin Technology And Industry Co Ltd SHSE:600883
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yunnan Bowin Technology And Industry Co Return-on-Tangible-Asset Calculation

Yunnan Bowin Technology And Industry 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 )
=23.982/( (1030.728+1048.792)/ 2 )
=23.982/1039.76
=2.31 %

Yunnan Bowin Technology And Industry Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=41.016/( (1048.792+1041.21)/ 2 )
=41.016/1045.001
=3.92 %

* 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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 3.92% mean?
Yunnan Bowin Technology And Industry Co (SHSE:600883) has a Return-on-Tangible-Asset of 3.92% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Yunnan Bowin Technology And Industry Co and its competitors. This is near median its historical median of 3.60. Over the past decade, Yunnan Bowin Technology And Industry Co's Return-on-Tangible-Asset has ranged from 1.03 to 10.57. According to the industry distribution chart, Yunnan Bowin Technology And Industry Co ranks #194 out of 410 companies in the Building Materials industry, placing it in the top 47.3%.
Is Yunnan Bowin Technology And Industry Co's Return-on-Tangible-Asset too high?
Yunnan Bowin Technology And Industry Co's current Return-on-Tangible-Asset of 3.92% is near median its 10-year median of 3.60. Over the past 10 years, this metric has ranged from a low of 1.03 to a high of 10.57. The Building Materials industry median Return-on-Tangible-Asset is 2.34. Yunnan Bowin Technology And Industry Co's value of 3.92% is 67.5% above this industry median. Based on the distribution chart, Yunnan Bowin Technology And Industry Co ranks #194 out of 410 companies in the Building Materials industry, which is above the industry midpoint. Overall, Yunnan Bowin Technology And Industry Co has a GF Score™ of 59/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Yunnan Bowin Technology And Industry Co's Return-on-Tangible-Asset compare to CRH and VMC?
According to the Building Materials industry distribution chart, Yunnan Bowin Technology And Industry Co ranks #194 out of 410 companies for Return-on-Tangible-Asset. This puts Yunnan Bowin Technology And Industry Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.34. Yunnan Bowin Technology And Industry Co's value of 3.92% is 67.5% above this benchmark. Historically, Yunnan Bowin Technology And Industry Co's own Return-on-Tangible-Asset has ranged from 1.03 to 10.57 over the past decade. While the company's 10-year median is 3.60 vs. the industry median of 2.34, Yunnan Bowin Technology And Industry 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 Building Materials company?
The median Return-on-Tangible-Asset among Building Materials companies is 2.34, based on 410 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. Yunnan Bowin Technology And Industry Co's current Return-on-Tangible-Asset of 3.92% is 67.5% 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 Yunnan Bowin Technology And Industry Co and its competitors. For the Building Materials industry, the median Return-on-Tangible-Asset is 2.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yunnan Bowin Technology And Industry Co's current Return-on-Tangible-Asset is 3.92%, which is near median its own 10-year median of 3.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yunnan Bowin Technology And Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Yunnan Bowin Technology And Industry Co (SHSE:600883) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥12.85, compared to a current price of ¥7.30 — trading 43.2% below its estimated fair value. The current Return-on-Tangible-Asset is 3.92%, which is near median its 10-year median of 3.60 and 67.5% above the Building Materials industry median of 2.34. Yunnan Bowin Technology And Industry Co's overall GF Score™ is 59/100 with 2 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 Yunnan Bowin Technology And Industry Co (SHSE:600883), the current Return-on-Tangible-Asset is 3.92% as of Mar. 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 Yunnan Bowin Technology And Industry Co (SHSE:600883) Overvalued in 2026?

Based on GuruFocus' analysis, Yunnan Bowin Technology And Industry Co stock appears to be undervalued. The current stock price of ¥7.30 is trading 43.2% below its estimated GF Value™ of ¥12.85. GuruFocus considers Yunnan Bowin Technology And Industry Co to be Significantly Undervalued.

Key valuation signals for SHSE:600883:

  • Return-on-Tangible-Asset: 3.92% (near median its 10-year median of 3.60)
  • GF Value™: ¥12.85 vs. price of ¥7.30 (43.2% below fair value)
  • GF Score™: 59/100 with 2 warning signs
  • Industry Position: 67.5% above the Building Materials median (#194 of 410)

No single metric tells the full story. See the SHSE:600883 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yunnan Bowin Technology And Industry Co Business Description

Address Xiaobaozi, Hanzhuang Town, Longyang District, Yunnan Province, Baoshan, CHN, 650041
Yunnan Bowin Technology And Industry Co Ltd is a China-based company operating in the basic material sector. It is primarily engaged in cement grinding and sale of cement products. It offers ordinary Portland cement 52.5 grade, Portland cement 42.5 grade, and composite Portland cement 32.5R grade. Its cement products are mainly used in urban real estate development, as well as in infrastructure projects such as roads and water conservancy projects. The company sells its cement products mainly in China.
59GF Score

Get the complete analysis for SHSE:600883

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

¥7.30
Price
¥12.85
GF Value