3SBio (STU:83B) Return-on-Tangible-Asset: 59.32% (As of Dec. 2025) — 365% Above Median

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Director of Data and Quant Analytics at GuruFocus
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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.

STU:83B 3SBio Inc STU:83B
88 GF Score
Price €1.86
GF Value €1.46
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is 3SBio Return-on-Tangible-Asset?

3SBio STU:83B +1.64% 88 Return-on-Tangible-Asset is 59.32% as of Dec. 2025, which is 365% above its 10-year median of 12.76. GuruFocus rates STU:83B with a GF Score™ of 88/100 and a GF Value™ of €1.46 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,415 Biotechnology companies, 3SBio ranks better than 97.74% 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. 3SBio's annualized Net Income for the quarter that ended in Dec. 2025 was €1,728 Mil. 3SBio's average total tangible assets for the quarter that ended in Dec. 2025 was €2,912 Mil. Therefore, 3SBio's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 59.32%.

The historical rank and industry rank for 3SBio's Return-on-Tangible-Asset or its related term are showing as below:

STU:83B' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 8.43   Med: 12.76   Max: 38.74
Current: 38.74

During the past 12 years, 3SBio's highest Return-on-Tangible-Asset was 38.74%. The lowest was 8.43%. And the median was 12.76%.

STU:83B's Return-on-Tangible-Asset is ranked better than
97.74% of 1415 companies
in the Biotechnology industry
Industry Median: -35.38 vs STU:83B: 38.74

3SBio  (STU:83B) 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.


3SBio Return-on-Tangible-Asset Related Terms


3SBio Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for 3SBio'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.

3SBio Return-on-Tangible-Asset Chart

3SBio 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 13.62 12.70 8.84 11.69 33.87

3SBio 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 6.45 12.10 11.13 14.43 59.32

STU:83B vs VRTX, REGN, RVMD: Return-on-Tangible-Asset Comparison

For the Biotechnology subindustry, 3SBio'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.


3SBio Return-on-Tangible-Asset vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, 3SBio's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where 3SBio's Return-on-Tangible-Asset falls into.


STU:83B
88GF Score
3SBio Inc STU:83B
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

3SBio Return-on-Tangible-Asset Calculation

3SBio'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 )
=1028.477/( (2397.189+3675.546)/ 2 )
=1028.477/3036.3675
=33.87 %

3SBio'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 )
=1727.584/( (2148.607+3675.546)/ 2 )
=1727.584/2912.0765
=59.32 %

* 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 59.32% mean?
3SBio (STU:83B) has a Return-on-Tangible-Asset of 59.32% 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 3SBio and its competitors. This is 365% above median its historical median of 12.76. Over the past decade, 3SBio's Return-on-Tangible-Asset has ranged from 8.43 to 38.74. According to the industry distribution chart, 3SBio ranks #32 out of 1415 companies in the Biotechnology industry, placing it in the top 2.3%.
Is 3SBio's Return-on-Tangible-Asset too high?
3SBio's current Return-on-Tangible-Asset of 59.32% is 365% above median its 10-year median of 12.76. Over the past 10 years, this metric has ranged from a low of 8.43 to a high of 38.74. Based on the distribution chart, 3SBio ranks #32 out of 1415 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, 3SBio has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does 3SBio's Return-on-Tangible-Asset compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, 3SBio ranks #32 out of 1415 companies for Return-on-Tangible-Asset. This places 3SBio in the top 2% of its industry — outperforming the majority of peers. Historically, 3SBio's own Return-on-Tangible-Asset has ranged from 8.43 to 38.74 over the past decade. 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 Biotechnology company?
A good Return-on-Tangible-Asset depends on the Biotechnology 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 3SBio and its competitors. 3SBio's current Return-on-Tangible-Asset is 59.32%, which is 365% above median its own 10-year median of 12.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3SBio stock overvalued right now?
Based on GuruFocus' analysis, 3SBio (STU:83B) is currently considered Significantly Overvalued. The stock's GF Value™ is €1.46, compared to a current price of €1.86 — trading 27.4% above its estimated fair value. The current Return-on-Tangible-Asset is 59.32%, which is 365% above median its 10-year median of 12.76. 3SBio's overall GF Score™ is 88/100 with 1 warning sign 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 3SBio (STU:83B), the current Return-on-Tangible-Asset is 59.32% 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 3SBio (STU:83B) Overvalued in 2026?

Based on GuruFocus' analysis, 3SBio stock appears to be overvalued. The current stock price of €1.86 is trading 27.4% above its estimated GF Value™ of €1.46. GuruFocus considers 3SBio to be Significantly Overvalued.

Key valuation signals for STU:83B:

  • Return-on-Tangible-Asset: 59.32% (365% above median its 10-year median of 12.76)
  • GF Value™: €1.46 vs. price of €1.86 (27.4% above fair value)
  • GF Score™: 88/100 with 1 warning sign

No single metric tells the full story. See the STU:83B stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3SBio Business Description

Other Exchanges TRSBF:USA01530:Hong Kong
Address No. 3 A1, Road 10, Shenyang Economy and Technology Development Zone, Shenyang, CHN
3SBio Inc is an investment holding company. It is a primary biotechnology company. The company is principally engaged in the development, production, marketing and sale of biopharmaceutical products in the People's Republic of China. The group has only one operating segment. It has presence in Chinese mainland, USA, Other countries/regions. The majority of revenue comes from USA. The core commercialized products of the group include several bio-pharmaceutical drugs, namely, TPIAO, recombinant human erythropoietin (rhEPO) products EPIAO and SEPO, Yisaipu and Cipterbin, and a small molecule drug, Mandi series of minoxidil drugs.
88GF Score

Get the complete analysis for STU:83B

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

€1.86
Price
€1.46
GF Value