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China FoodsSTU:CFH -1.72%54 Return-on-Tangible-Asset is 3.86% as of Dec. 2025, which is 29% below its 10-year median of 5.40. GuruFocus rates STU:CFH with a GF Score™ of 54/100 and a GF Value™ of €0.35 (Fairly Valued). The stock has 1 warning sign investors should review. Among 116 Beverages - Non-Alcoholic companies, China Foods ranks worse than 54.31% 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. China Foods's annualizedNet Income for the quarter that ended in Dec. 2025 was €69 Mil. China Foods's average total tangible assets for the quarter that ended in Dec. 2025 was €1,783 Mil. Therefore, China Foods's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 3.86%.
The historical rank and industry rank for China Foods's Return-on-Tangible-Asset or its related term are showing as below:
STU:CFH'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.42 Med: 5.4 Max: 14.79
Current: 6.06
During the past 13 years, China Foods's highest Return-on-Tangible-Asset was 14.79%. The lowest was 3.42%. And the median was 5.40%.
STU:CFH's Return-on-Tangible-Asset is ranked worse than 54.31% of 116
companies
in the Beverages - Non-Alcoholic industry
Industry Median: 6.845
vs STU:CFH: 6.06
China Foods (STU:CFH) 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 companys 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 companys 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.
China Foods Return-on-Tangible-Asset Related Terms
China Foods Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for China Foods'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.
STU:CFH vs KO, PEP, MNST: Return-on-Tangible-Asset Comparison
For the Beverages - Non-Alcoholic subindustry, China Foods'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.
China Foods Return-on-Tangible-Asset vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Foods's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where China Foods's Return-on-Tangible-Asset falls into.
* 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 3.86% mean?
China Foods (STU:CFH) has a Return-on-Tangible-Asset of 3.86% 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 China Foods and its competitors. This is 29% below median its historical median of 5.40. Over the past decade, China Foods' Return-on-Tangible-Asset has ranged from 3.42 to 14.79. According to the industry distribution chart, China Foods ranks #63 out of 116 companies in the Beverages - Non-Alcoholic industry, placing it in the top 54.3%.
Is China Foods' Return-on-Tangible-Asset too high?
China Foods' current Return-on-Tangible-Asset of 3.86% is 29% below median its 10-year median of 5.40. Over the past 10 years, this metric has ranged from a low of 3.42 to a high of 14.79. The Beverages - Non-Alcoholic industry median Return-on-Tangible-Asset is 6.85. China Foods' value of 3.86% is 43.6% below this industry median. Based on the distribution chart, China Foods ranks #63 out of 116 companies in the Beverages - Non-Alcoholic industry, which is below the industry midpoint. Overall, China Foods has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Foods' Return-on-Tangible-Asset compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, China Foods ranks #63 out of 116 companies for Return-on-Tangible-Asset. This places China Foods in the lower half of its industry. The industry median Return-on-Tangible-Asset is 6.85. China Foods' value of 3.86% is 43.6% below this benchmark. Historically, China Foods' own Return-on-Tangible-Asset has ranged from 3.42 to 14.79 over the past decade. While the company's 10-year median is 5.40 vs. the industry median of 6.85, China Foods 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 Beverages - Non-Alcoholic company?
The median Return-on-Tangible-Asset among Beverages - Non-Alcoholic companies is 6.85, based on 116 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. China Foods's current Return-on-Tangible-Asset of 3.86% is 43.6% 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 China Foods and its competitors. For the Beverages - Non-Alcoholic industry, the median Return-on-Tangible-Asset is 6.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Foods's current Return-on-Tangible-Asset is 3.86%, which is 29% below median its own 10-year median of 5.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Foods stock overvalued right now?
Based on GuruFocus' analysis, China Foods (STU:CFH) is currently considered Fairly Valued. The stock's GF Value™ is €0.35, compared to a current price of €0.34 — trading 2.3% below its estimated fair value. The current Return-on-Tangible-Asset is 3.86%, which is 29% below median its 10-year median of 5.40 and 43.6% below the Beverages - Non-Alcoholic industry median of 6.85. China Foods' overall GF Score™ is 54/100 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 China Foods (STU:CFH), the current Return-on-Tangible-Asset is 3.86% 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 China Foods (STU:CFH) Overvalued in 2026?
Based on GuruFocus' analysis, China Foods stock appears to be undervalued.
The current stock price of €0.34 is trading 2.3% below its estimated GF Value™ of €0.35.
GuruFocus considers China Foods to be Fairly Valued.
Key valuation signals for STU:CFH:
Return-on-Tangible-Asset: 3.86% (29% below median its 10-year median of 5.40)
GF Value™: €0.35 vs. price of €0.34 (2.3% below fair value)
Industry Position: 43.6% below the Beverages - Non-Alcoholic median (#63 of 116)
No single metric tells the full story. See the STU:CFH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Foods Ltd is an investment holding company that operates in the beverage business. It offers twenty-four brands of products in ten types of beverages which include sparkling drink, juice, water, milk drink, energy drink, tea, coffee, functional nutrition drink, sports drink, plant-based protein drink, and alcoholic drink.
54GF Score
Get the complete analysis for STU:CFH
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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