Epoxy Base Electronic Material Co (SHSE:603002) Return-on-Tangible-Asset: 2.56% (As of Jun. 2026) — 35% Below Median

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SHSE:603002 Epoxy Base Electronic Material Co Ltd SHSE:603002
48 GF Score
Price ¥17.67
GF Value ¥9.68
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Epoxy Base Electronic Material Co Return-on-Tangible-Asset?

Epoxy Base Electronic Material Co SHSE:603002 +4.49% 48 Return-on-Tangible-Asset is 2.56% as of Jun. 2026, which is 35% below its 10-year median of 3.95. GuruFocus rates SHSE:603002 with a GF Score™ of 48/100 and a GF Value™ of ¥9.68 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,618 Chemicals companies, Epoxy Base Electronic Material Co ranks worse than 68.42% 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. Epoxy Base Electronic Material Co's annualized Net Income for the quarter that ended in Jun. 2026 was ¥156 Mil. Epoxy Base Electronic Material Co's average total tangible assets for the quarter that ended in Jun. 2026 was ¥6,081 Mil. Therefore, Epoxy Base Electronic Material Co's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 2.56%.

The historical rank and industry rank for Epoxy Base Electronic Material Co's Return-on-Tangible-Asset or its related term are showing as below:

SHSE:603002' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.7   Med: 3.95   Max: 13.92
Current: 1.06

During the past 13 years, Epoxy Base Electronic Material Co's highest Return-on-Tangible-Asset was 13.92%. The lowest was 0.70%. And the median was 3.95%.

SHSE:603002's Return-on-Tangible-Asset is ranked worse than
68.42% of 1618 companies
in the Chemicals industry
Industry Median: 3.62 vs SHSE:603002: 1.06

Epoxy Base Electronic Material Co  (SHSE:603002) 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.


Epoxy Base Electronic Material Co Return-on-Tangible-Asset Related Terms


Epoxy Base Electronic Material Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Epoxy Base Electronic Material 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.

Epoxy Base Electronic Material Co Return-on-Tangible-Asset Chart

Epoxy Base Electronic Material 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 9.44 13.92 2.14 1.11 0.70

Epoxy Base Electronic Material 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 0.84 0.66 0.81 0.03 2.56

SHSE:603002 vs DOW: Return-on-Tangible-Asset Comparison

For the Chemicals subindustry, Epoxy Base Electronic Material 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.


Epoxy Base Electronic Material Co Return-on-Tangible-Asset vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Epoxy Base Electronic Material Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Epoxy Base Electronic Material Co's Return-on-Tangible-Asset falls into.


SHSE:603002
48GF Score
Epoxy Base Electronic Material Co Ltd SHSE:603002
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Epoxy Base Electronic Material Co Return-on-Tangible-Asset Calculation

Epoxy Base Electronic Material 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 )
=35.372/( (4487.063+5583.862)/ 2 )
=35.372/5035.4625
=0.70 %

Epoxy Base Electronic Material 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 )
=155.692/( (5927.307+6235.621)/ 2 )
=155.692/6081.464
=2.56 %

* 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 2.56% mean?
Epoxy Base Electronic Material Co (SHSE:603002) has a Return-on-Tangible-Asset of 2.56% 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 Epoxy Base Electronic Material Co and its competitors. This is 35% below median its historical median of 3.95. Over the past decade, Epoxy Base Electronic Material Co's Return-on-Tangible-Asset has ranged from 0.70 to 13.92. According to the industry distribution chart, Epoxy Base Electronic Material Co ranks #1107 out of 1618 companies in the Chemicals industry, placing it in the top 68.4%.
Is Epoxy Base Electronic Material Co's Return-on-Tangible-Asset too high?
Epoxy Base Electronic Material Co's current Return-on-Tangible-Asset of 2.56% is 35% below median its 10-year median of 3.95. Over the past 10 years, this metric has ranged from a low of 0.70 to a high of 13.92. The Chemicals industry median Return-on-Tangible-Asset is 3.62. Epoxy Base Electronic Material Co's value of 2.56% is 29.3% below this industry median. Based on the distribution chart, Epoxy Base Electronic Material Co ranks #1107 out of 1618 companies in the Chemicals industry, which is below the industry midpoint. Overall, Epoxy Base Electronic Material Co has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Epoxy Base Electronic Material Co's Return-on-Tangible-Asset compare to DOW?
According to the Chemicals industry distribution chart, Epoxy Base Electronic Material Co ranks #1107 out of 1618 companies for Return-on-Tangible-Asset. This places Epoxy Base Electronic Material Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.62. Epoxy Base Electronic Material Co's value of 2.56% is 29.3% below this benchmark. Historically, Epoxy Base Electronic Material Co's own Return-on-Tangible-Asset has ranged from 0.70 to 13.92 over the past decade. While the company's 10-year median is 3.95 vs. the industry median of 3.62, Epoxy Base Electronic Material Co 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 Chemicals company?
The median Return-on-Tangible-Asset among Chemicals companies is 3.62, based on 1,618 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. Epoxy Base Electronic Material Co's current Return-on-Tangible-Asset of 2.56% is 29.3% 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 Epoxy Base Electronic Material Co and its competitors. For the Chemicals industry, the median Return-on-Tangible-Asset is 3.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Epoxy Base Electronic Material Co's current Return-on-Tangible-Asset is 2.56%, which is 35% below median its own 10-year median of 3.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Epoxy Base Electronic Material Co stock overvalued right now?
Based on GuruFocus' analysis, Epoxy Base Electronic Material Co (SHSE:603002) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥9.68, compared to a current price of ¥17.67 — trading 82.5% above its estimated fair value. The current Return-on-Tangible-Asset is 2.56%, which is 35% below median its 10-year median of 3.95 and 29.3% below the Chemicals industry median of 3.62. Epoxy Base Electronic Material Co's overall GF Score™ is 48/100 with 6 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 Epoxy Base Electronic Material Co (SHSE:603002), the current Return-on-Tangible-Asset is 2.56% 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 Epoxy Base Electronic Material Co (SHSE:603002) Overvalued in 2026?

Based on GuruFocus' analysis, Epoxy Base Electronic Material Co stock appears to be overvalued. The current stock price of ¥17.67 is trading 82.5% above its estimated GF Value™ of ¥9.68. GuruFocus considers Epoxy Base Electronic Material Co to be Significantly Overvalued.

Key valuation signals for SHSE:603002:

  • Return-on-Tangible-Asset: 2.56% (35% below median its 10-year median of 3.95)
  • GF Value™: ¥9.68 vs. price of ¥17.67 (82.5% above fair value)
  • GF Score™: 48/100 with 6 warning signs
  • Industry Position: 29.3% below the Chemicals median (#1107 of 1618)

No single metric tells the full story. See the SHSE:603002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Epoxy Base Electronic Material Co Business Description

Address No.1, Yunpu 1st Road, Luogang District, Guangdong, Guangzhou, CHN, 510530
Epoxy Base Electronic Material Co Ltd is engaged in the production of electronic grade epoxy resins. The solutions offered by the company include general series, diluted type series, casting and APG series, and solution series.
48GF Score

Get the complete analysis for SHSE:603002

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

¥17.67
Price
¥9.68
GF Value