BMTHF (Best Mart 360 Holdings) Return-on-Tangible-Equity: 36.31% (As of Dec. 2025) — 14% Below Median


BMTHF Best Mart 360 Holdings Ltd BMTHF
90 GF Score
Price $0.24
GF Value $0.34
! 2 Warning Signs
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What is Best Mart 360 Holdings Return-on-Tangible-Equity?

Best Mart 360 Holdings BMTHF 90 Return-on-Tangible-Equity is 36.31% as of Dec. 2025, which is 14% below its 10-year median of 42.36. GuruFocus rates BMTHF with a GF Score™ of 90/100 and a GF Value™ of $0.34. The stock has 2 warning signs investors should review. Among 300 Retail - Defensive companies, Best Mart 360 Holdings ranks better than 84.67% on this metric.

Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Best Mart 360 Holdings's annualized net income for the quarter that ended in Dec. 2025 was $25.5 Mil. Best Mart 360 Holdings's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $70.1 Mil. Therefore, Best Mart 360 Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 36.31%.

The historical rank and industry rank for Best Mart 360 Holdings's Return-on-Tangible-Equity or its related term are showing as below:

BMTHF' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 3.58   Med: 42.36   Max: 93.08
Current: 40.46

During the past 10 years, Best Mart 360 Holdings's highest Return-on-Tangible-Equity was 93.08%. The lowest was 3.58%. And the median was 42.36%.

BMTHF's Return-on-Tangible-Equity is ranked better than
84.67% of 300 companies
in the Retail - Defensive industry
Industry Median: 10.975 vs BMTHF: 40.46

Best Mart 360 Holdings  (OTCPK:BMTHF) Return-on-Tangible-Equity Explanation

Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.


Be Aware

Net Income is used.

Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.


Best Mart 360 Holdings Return-on-Tangible-Equity Related Terms


Best Mart 360 Holdings Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Best Mart 360 Holdings's Return-on-Tangible-Equity 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.

Best Mart 360 Holdings Return-on-Tangible-Equity Chart

Best Mart 360 Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.14 27.15 43.78 48.84 40.84

Best Mart 360 Holdings Semi-Annual Data
Mar16 Mar17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Equity 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 46.25 49.14 46.98 44.21 36.31

BMTHF vs KR: Return-on-Tangible-Equity Comparison

For the Grocery Stores subindustry, Best Mart 360 Holdings's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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.


Best Mart 360 Holdings Return-on-Tangible-Equity vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Best Mart 360 Holdings's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Best Mart 360 Holdings's Return-on-Tangible-Equity falls into.


BMTHF
90GF Score
Best Mart 360 Holdings Ltd BMTHF
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Best Mart 360 Holdings Return-on-Tangible-Equity Calculation

Best Mart 360 Holdings's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=28.24/( (68.559+69.733 )/ 2 )
=28.24/69.146
=40.84 %

Best Mart 360 Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=25.468/( (70.535+69.733)/ 2 )
=25.468/70.134
=36.31 %

* 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 36.31% mean?
Best Mart 360 Holdings (BMTHF) has a Return-on-Tangible-Equity of 36.31% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Best Mart 360 Holdings and its competitors. This is 14% below median its historical median of 42.36. Over the past decade, Best Mart 360 Holdings' Return-on-Tangible-Equity has ranged from 3.58 to 93.08. According to the industry distribution chart, Best Mart 360 Holdings ranks #46 out of 300 companies in the Retail - Defensive industry, placing it in the top 15.3%.
Is Best Mart 360 Holdings' Return-on-Tangible-Equity too high?
Best Mart 360 Holdings' current Return-on-Tangible-Equity of 36.31% is 14% below median its 10-year median of 42.36. Over the past 10 years, this metric has ranged from a low of 3.58 to a high of 93.08. The Retail - Defensive industry median Return-on-Tangible-Equity is 10.98. Best Mart 360 Holdings' value of 36.31% is 230.8% above this industry median. Based on the distribution chart, Best Mart 360 Holdings ranks #46 out of 300 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Best Mart 360 Holdings has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Best Mart 360 Holdings' Return-on-Tangible-Equity compare to KR?
According to the Retail - Defensive industry distribution chart, Best Mart 360 Holdings ranks #46 out of 300 companies for Return-on-Tangible-Equity. This places Best Mart 360 Holdings in the top 15% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 10.98. Best Mart 360 Holdings' value of 36.31% is 230.8% above this benchmark. Historically, Best Mart 360 Holdings' own Return-on-Tangible-Equity has ranged from 3.58 to 93.08 over the past decade. While the company's 10-year median is 42.36 vs. the industry median of 10.98, Best Mart 360 Holdings 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-Equity for a Retail - Defensive company?
The median Return-on-Tangible-Equity among Retail - Defensive companies is 10.98, based on 300 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Best Mart 360 Holdings's current Return-on-Tangible-Equity of 36.31% is 230.8% 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Best Mart 360 Holdings and its competitors. For the Retail - Defensive industry, the median Return-on-Tangible-Equity is 10.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Best Mart 360 Holdings's current Return-on-Tangible-Equity is 36.31%, which is 14% below median its own 10-year median of 42.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Mart 360 Holdings stock overvalued right now?
Best Mart 360 Holdings (BMTHF) has a current Return-on-Tangible-Equity of 36.31%. The stock's GF Value™ is $0.34, compared to a current price of $0.24 — trading 28.4% below its estimated fair value. The current Return-on-Tangible-Equity is 36.31%, which is 14% below median its 10-year median of 42.36 and 230.8% above the Retail - Defensive industry median of 10.98. Best Mart 360 Holdings' overall GF Score™ is 90/100 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Best Mart 360 Holdings (BMTHF), the current Return-on-Tangible-Equity is 36.31% 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 Best Mart 360 Holdings (BMTHF) Overvalued in 2026?

Based on GuruFocus' analysis, Best Mart 360 Holdings stock appears to be undervalued. The current stock price of $0.24 is trading 28.4% below its estimated GF Value™ of $0.34.

Key valuation signals for BMTHF:

  • Return-on-Tangible-Equity: 36.31% (14% below median its 10-year median of 42.36)
  • GF Value™: $0.34 vs. price of $0.24 (28.4% below fair value)
  • GF Score™: 90/100 with 2 warning signs
  • Industry Position: 230.8% above the Retail - Defensive median (#46 of 300)

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


Best Mart 360 Holdings Business Description

Other Exchanges 02360:Hong Kong
Address No. 108 Wai Yip Street, 11th Floor, C-Bons International Center, Kowloon, Hong Kong, HKG
Best Mart 360 Holdings Ltd is a leisure food retailer operating a chain of retail stores under its stores Best Mart 360 and FoodVille. The company is engaged in retail sales of food and beverages, confectionery, packaged bakery products, snacks, nuts and dried fruits, grain and other miscellaneous food products, and household and personal care products in Hong Kong, Macau, and Mainland China. The company generates the majority of its revenue from Hong Kong.
90GF Score

Get the complete analysis for BMTHF

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

$0.24
Price
$0.34
GF Value