YHNAU (YHN Acquisition I) Return-on-Tangible-Asset: 1.66% (As of Jun. 2026) — 13% 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.

YHNAU YHN Acquisition I Ltd YHNAU
17 GF Score
Price $11.04
! 2 Warning Signs
View Full Analysis

What is YHN Acquisition I Return-on-Tangible-Asset?

YHN Acquisition I YHNAU 17 Return-on-Tangible-Asset is 1.66% as of Jun. 2026, which is 13% below its 10-year median of 1.90. GuruFocus rates YHNAU with a GF Score™ of 17/100. The stock has 2 warning signs investors should review. Among 540 Diversified Financial Services companies, YHN Acquisition I ranks better than 74.07% 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. YHN Acquisition I's annualized Net Income for the quarter that ended in Jun. 2026 was $0.46 Mil. YHN Acquisition I's average total tangible assets for the quarter that ended in Jun. 2026 was $27.72 Mil. Therefore, YHN Acquisition I's annualized Return-on-Tangible-Asset for the quarter that ended in Jun. 2026 was 1.66%.

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

YHNAU' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.81   Med: 1.9   Max: 2.98
Current: 2.43

During the past 3 years, YHN Acquisition I's highest Return-on-Tangible-Asset was 2.98%. The lowest was 0.81%. And the median was 1.90%.

YHNAU's Return-on-Tangible-Asset is ranked better than
74.07% of 540 companies
in the Diversified Financial Services industry
Industry Median: 0.95 vs YHNAU: 2.43

YHN Acquisition I  (NAS:YHNAU) 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.


YHN Acquisition I Return-on-Tangible-Asset Related Terms


YHN Acquisition I Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for YHN Acquisition I'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.

YHN Acquisition I Return-on-Tangible-Asset Chart

YHN Acquisition I Annual Data
Trend Dec23 Dec24 Dec25
Return-on-Tangible-Asset
0.00 0.81 2.98

YHN Acquisition I Quarterly Data
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 -0.16 3.30 2.51 1.40 1.66

YHNAU vs COLA, QETA, FSTJ: Return-on-Tangible-Asset Comparison

For the Shell Companies subindustry, YHN Acquisition I'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.


YHN Acquisition I Return-on-Tangible-Asset vs Diversified Financial Services Industry

For the Diversified Financial Services industry and Financial Services sector, YHN Acquisition I's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where YHN Acquisition I's Return-on-Tangible-Asset falls into.


YHNAU
17GF Score
YHN Acquisition I Ltd YHNAU
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

YHN Acquisition I Return-on-Tangible-Asset Calculation

YHN Acquisition I'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 )
=1.325/( (61.809+27.204)/ 2 )
=1.325/44.5065
=2.98 %

YHN Acquisition I'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 )
=0.46/( (27.528+27.904)/ 2 )
=0.46/27.716
=1.66 %

* 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 1.66% mean?
YHN Acquisition I (YHNAU) has a Return-on-Tangible-Asset of 1.66% 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 YHN Acquisition I and its competitors. This is 13% below median its historical median of 1.90. Over the past decade, YHN Acquisition I's Return-on-Tangible-Asset has ranged from 0.81 to 2.98. According to the industry distribution chart, YHN Acquisition I ranks #140 out of 540 companies in the Diversified Financial Services industry, placing it in the top 25.9%.
Is YHN Acquisition I's Return-on-Tangible-Asset too high?
YHN Acquisition I's current Return-on-Tangible-Asset of 1.66% is 13% below median its 10-year median of 1.90. Over the past 10 years, this metric has ranged from a low of 0.81 to a high of 2.98. The Diversified Financial Services industry median Return-on-Tangible-Asset is 0.95. YHN Acquisition I's value of 1.66% is 74.7% above this industry median. Based on the distribution chart, YHN Acquisition I ranks #140 out of 540 companies in the Diversified Financial Services industry, which is above the industry midpoint. Overall, YHN Acquisition I has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does YHN Acquisition I's Return-on-Tangible-Asset compare to COLA and QETA?
According to the Diversified Financial Services industry distribution chart, YHN Acquisition I ranks #140 out of 540 companies for Return-on-Tangible-Asset. This puts YHN Acquisition I in the upper half of its industry. The industry median Return-on-Tangible-Asset is 0.95. YHN Acquisition I's value of 1.66% is 74.7% above this benchmark. Historically, YHN Acquisition I's own Return-on-Tangible-Asset has ranged from 0.81 to 2.98 over the past decade. While the company's 10-year median is 1.90 vs. the industry median of 0.95, YHN Acquisition I 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 Diversified Financial Services company?
The median Return-on-Tangible-Asset among Diversified Financial Services companies is 0.95, based on 540 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. YHN Acquisition I's current Return-on-Tangible-Asset of 1.66% is 74.7% 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 YHN Acquisition I and its competitors. For the Diversified Financial Services industry, the median Return-on-Tangible-Asset is 0.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. YHN Acquisition I's current Return-on-Tangible-Asset is 1.66%, which is 13% below median its own 10-year median of 1.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YHN Acquisition I stock overvalued right now?
YHN Acquisition I (YHNAU) has a current Return-on-Tangible-Asset of 1.66%. The current Return-on-Tangible-Asset is 1.66%, which is 13% below median its 10-year median of 1.90 and 74.7% above the Diversified Financial Services industry median of 0.95. YHN Acquisition I's overall GF Score™ is 17/100 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 YHN Acquisition I (YHNAU), the current Return-on-Tangible-Asset is 1.66% 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.

YHN Acquisition I Business Description

Other Exchanges YHNA:USA
Address 200 Hennessy Road, 2nd floor, Hang Seng Building, Wanchai, Hong Kong, HKG
YHN Acquisition I Ltd is a newly organized blank check company for the purpose of acquiring, engaging in a share exchange, share reconstruction and amalgamation, purchasing all or substantially all of the assets of, entering into contractual arrangements, or engaging in any other similar business combination with one or more businesses or entities.
17GF Score

Get the complete analysis for YHNAU

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

$11.04
Price