Guangdong Jia Yuan Technology Shares Co (SHSE:688388) Return-on-Tangible-Asset: 3.31% (As of Mar. 2026) — 64% Below 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:688388 Guangdong Jia Yuan Technology Shares Co Ltd SHSE:688388
91 GF Score
Price ¥29.78
GF Value ¥34.07
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is Guangdong Jia Yuan Technology Shares Co Return-on-Tangible-Asset?

Guangdong Jia Yuan Technology Shares Co SHSE:688388 +0.34% 91 Return-on-Tangible-Asset is 3.31% as of Mar. 2026, which is 64% below its 10-year median of 9.28. GuruFocus rates SHSE:688388 with a GF Score™ of 91/100 and a GF Value™ of ¥34.07 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 2,667 Metals & Mining companies, Guangdong Jia Yuan Technology Shares Co ranks better than 76.15% 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. Guangdong Jia Yuan Technology Shares Co's annualized Net Income for the quarter that ended in Mar. 2026 was ¥482 Mil. Guangdong Jia Yuan Technology Shares Co's average total tangible assets for the quarter that ended in Mar. 2026 was ¥14,585 Mil. Therefore, Guangdong Jia Yuan Technology Shares Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 3.31%.

The historical rank and industry rank for Guangdong Jia Yuan Technology Shares Co's Return-on-Tangible-Asset or its related term are showing as below:

SHSE:688388' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.91   Med: 9.28   Max: 19.99
Current: 1.1

During the past 13 years, Guangdong Jia Yuan Technology Shares Co's highest Return-on-Tangible-Asset was 19.99%. The lowest was -1.91%. And the median was 9.28%.

SHSE:688388's Return-on-Tangible-Asset is ranked better than
76.15% of 2667 companies
in the Metals & Mining industry
Industry Median: -16.96 vs SHSE:688388: 1.10

Guangdong Jia Yuan Technology Shares Co  (SHSE:688388) 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.


Guangdong Jia Yuan Technology Shares Co Return-on-Tangible-Asset Related Terms


Guangdong Jia Yuan Technology Shares Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Guangdong Jia Yuan Technology Shares 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.

Guangdong Jia Yuan Technology Shares Co Return-on-Tangible-Asset Chart

Guangdong Jia Yuan Technology Shares 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 12.48 6.34 0.17 -1.91 0.42

Guangdong Jia Yuan Technology Shares 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 0.76 0.37 0.12 0.46 3.31

SHSE:688388 vs SCCO, FCX: Return-on-Tangible-Asset Comparison

For the Copper subindustry, Guangdong Jia Yuan Technology Shares 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.


Guangdong Jia Yuan Technology Shares Co Return-on-Tangible-Asset vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Guangdong Jia Yuan Technology Shares Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Guangdong Jia Yuan Technology Shares Co's Return-on-Tangible-Asset falls into.


SHSE:688388
91GF Score
Guangdong Jia Yuan Technology Shares Co Ltd SHSE:688388
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Guangdong Jia Yuan Technology Shares Co Return-on-Tangible-Asset Calculation

Guangdong Jia Yuan Technology Shares 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 )
=57.025/( (12632.994+14327.144)/ 2 )
=57.025/13480.069
=0.42 %

Guangdong Jia Yuan Technology Shares 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 )
=482.06/( (14327.144+14841.982)/ 2 )
=482.06/14584.563
=3.31 %

* 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 3.31% mean?
Guangdong Jia Yuan Technology Shares Co (SHSE:688388) has a Return-on-Tangible-Asset of 3.31% 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 Guangdong Jia Yuan Technology Shares Co and its competitors. This is 64% below median its historical median of 9.28. According to the industry distribution chart, Guangdong Jia Yuan Technology Shares Co ranks #636 out of 2667 companies in the Metals & Mining industry, placing it in the top 23.8%.
Is Guangdong Jia Yuan Technology Shares Co's Return-on-Tangible-Asset too high?
Guangdong Jia Yuan Technology Shares Co's current Return-on-Tangible-Asset of 3.31% is 64% below median its 10-year median of 9.28. Based on the distribution chart, Guangdong Jia Yuan Technology Shares Co ranks #636 out of 2667 companies in the Metals & Mining industry, which is in the top quartile — a strong position relative to peers. Overall, Guangdong Jia Yuan Technology Shares Co has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Guangdong Jia Yuan Technology Shares Co's Return-on-Tangible-Asset compare to SCCO and FCX?
According to the Metals & Mining industry distribution chart, Guangdong Jia Yuan Technology Shares Co ranks #636 out of 2667 companies for Return-on-Tangible-Asset. This places Guangdong Jia Yuan Technology Shares Co in the top 24% of its industry — outperforming the majority of peers. 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 Metals & Mining company?
A good Return-on-Tangible-Asset depends on the Metals & Mining industry context. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Guangdong Jia Yuan Technology Shares Co and its competitors. Guangdong Jia Yuan Technology Shares Co's current Return-on-Tangible-Asset is 3.31%, which is 64% below median its own 10-year median of 9.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guangdong Jia Yuan Technology Shares Co stock overvalued right now?
Based on GuruFocus' analysis, Guangdong Jia Yuan Technology Shares Co (SHSE:688388) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥34.07, compared to a current price of ¥29.78 — trading 12.6% below its estimated fair value. The current Return-on-Tangible-Asset is 3.31%, which is 64% below median its 10-year median of 9.28. Guangdong Jia Yuan Technology Shares Co's overall GF Score™ is 91/100 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 Guangdong Jia Yuan Technology Shares Co (SHSE:688388), the current Return-on-Tangible-Asset is 3.31% 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 Guangdong Jia Yuan Technology Shares Co (SHSE:688388) Overvalued in 2026?

Based on GuruFocus' analysis, Guangdong Jia Yuan Technology Shares Co stock appears to be undervalued. The current stock price of ¥29.78 is trading 12.6% below its estimated GF Value™ of ¥34.07. GuruFocus considers Guangdong Jia Yuan Technology Shares Co to be Modestly Undervalued.

Key valuation signals for SHSE:688388:

  • Return-on-Tangible-Asset: 3.31% (64% below median its 10-year median of 9.28)
  • GF Value™: ¥34.07 vs. price of ¥29.78 (12.6% below fair value)
  • GF Score™: 91/100 with 7 warning signs

No single metric tells the full story. See the SHSE:688388 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Guangdong Jia Yuan Technology Shares Co Business Description

Address Yanyang Town, Mei Count, Guangdong Province, Meizhou, CHN, 514759
Guangdong Jia Yuan Technology Shares Co Ltd is engaged in the research, production and sales of various types of high performance electrolytic copper foil, the main products are ultra-thin lithium battery copper foil and ultra-thin lithium battery copper foil.
91GF Score

Get the complete analysis for SHSE:688388

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

¥29.78
Price
¥34.07
GF Value