BOTRF (China Everbright Water) Return-on-Tangible-Equity: 5.97% (As of Dec. 2025) — 54% 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.

BOTRF China Everbright Water Ltd BOTRF
48 GF Score
Price $0.18
GF Value $0.14
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is China Everbright Water Return-on-Tangible-Equity?

China Everbright Water BOTRF 48 Return-on-Tangible-Equity is 5.97% as of Dec. 2025, which is 54% below its 10-year median of 12.96. GuruFocus rates BOTRF with a GF Score™ of 48/100 and a GF Value™ of $0.14 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 495 Utilities - Regulated companies, China Everbright Water ranks worse than 60.4% 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. China Everbright Water's annualized net income for the quarter that ended in Dec. 2025 was $71.6 Mil. China Everbright Water's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $1,199.7 Mil. Therefore, China Everbright Water's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 5.97%.

The historical rank and industry rank for China Everbright Water's Return-on-Tangible-Equity or its related term are showing as below:

BOTRF' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 8.1   Med: 12.96   Max: 15.81
Current: 8.96

During the past 13 years, China Everbright Water's highest Return-on-Tangible-Equity was 15.81%. The lowest was 8.10%. And the median was 12.96%.

BOTRF's Return-on-Tangible-Equity is ranked worse than
60.4% of 495 companies
in the Utilities - Regulated industry
Industry Median: 10.92 vs BOTRF: 8.96

China Everbright Water  (OTCPK:BOTRF) 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.


China Everbright Water Return-on-Tangible-Equity Related Terms


China Everbright Water Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for China Everbright Water'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.

China Everbright Water Return-on-Tangible-Equity Chart

China Everbright Water Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.63 12.74 14.35 11.67 9.16

China Everbright Water 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-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 Premium Member Only Premium Member Only 13.10 13.15 9.78 12.35 5.97

BOTRF vs AWK, WTRG, AWR: Return-on-Tangible-Equity Comparison

For the Utilities - Regulated Water subindustry, China Everbright Water'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.


China Everbright Water Return-on-Tangible-Equity vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, China Everbright Water's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where China Everbright Water's Return-on-Tangible-Equity falls into.


BOTRF
48GF Score
China Everbright Water Ltd BOTRF
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Everbright Water Return-on-Tangible-Equity Calculation

China Everbright Water'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 )
=108.276/( (1145.379+1218.08 )/ 2 )
=108.276/1181.7295
=9.16 %

China Everbright Water'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 )
=71.642/( (1181.365+1218.08)/ 2 )
=71.642/1199.7225
=5.97 %

* 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 5.97% mean?
China Everbright Water (BOTRF) has a Return-on-Tangible-Equity of 5.97% 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 China Everbright Water and its competitors. This is 54% below median its historical median of 12.96. Over the past decade, China Everbright Water's Return-on-Tangible-Equity has ranged from 8.10 to 15.81. According to the industry distribution chart, China Everbright Water ranks #299 out of 495 companies in the Utilities - Regulated industry, placing it in the top 60.4%.
Is China Everbright Water's Return-on-Tangible-Equity too high?
China Everbright Water's current Return-on-Tangible-Equity of 5.97% is 54% below median its 10-year median of 12.96. Over the past 10 years, this metric has ranged from a low of 8.10 to a high of 15.81. The Utilities - Regulated industry median Return-on-Tangible-Equity is 10.92. China Everbright Water's value of 5.97% is 45.3% below this industry median. Based on the distribution chart, China Everbright Water ranks #299 out of 495 companies in the Utilities - Regulated industry, which is below the industry midpoint. Overall, China Everbright Water has a GF Score™ of 48/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Everbright Water's Return-on-Tangible-Equity compare to AWK and WTRG?
According to the Utilities - Regulated industry distribution chart, China Everbright Water ranks #299 out of 495 companies for Return-on-Tangible-Equity. This places China Everbright Water in the lower half of its industry. The industry median Return-on-Tangible-Equity is 10.92. China Everbright Water's value of 5.97% is 45.3% below this benchmark. Historically, China Everbright Water's own Return-on-Tangible-Equity has ranged from 8.10 to 15.81 over the past decade. While the company's 10-year median is 12.96 vs. the industry median of 10.92, China Everbright Water 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-Equity for an Utilities - Regulated company?
The median Return-on-Tangible-Equity among Utilities - Regulated companies is 10.92, based on 495 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. China Everbright Water's current Return-on-Tangible-Equity of 5.97% is 45.3% 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-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 China Everbright Water and its competitors. For the Utilities - Regulated industry, the median Return-on-Tangible-Equity is 10.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Everbright Water's current Return-on-Tangible-Equity is 5.97%, which is 54% below median its own 10-year median of 12.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Everbright Water stock overvalued right now?
Based on GuruFocus' analysis, China Everbright Water (BOTRF) is currently considered Modestly Overvalued. The stock's GF Value™ is $0.14, compared to a current price of $0.18 — trading 26.9% above its estimated fair value. The current Return-on-Tangible-Equity is 5.97%, which is 54% below median its 10-year median of 12.96 and 45.3% below the Utilities - Regulated industry median of 10.92. China Everbright Water's overall GF Score™ is 48/100 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For China Everbright Water (BOTRF), the current Return-on-Tangible-Equity is 5.97% 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 Everbright Water (BOTRF) Overvalued in 2026?

Based on GuruFocus' analysis, China Everbright Water stock appears to be overvalued. The current stock price of $0.18 is trading 26.9% above its estimated GF Value™ of $0.14. GuruFocus considers China Everbright Water to be Modestly Overvalued.

Key valuation signals for BOTRF:

  • Return-on-Tangible-Equity: 5.97% (54% below median its 10-year median of 12.96)
  • GF Value™: $0.14 vs. price of $0.18 (26.9% above fair value)
  • GF Score™: 48/100 with 7 warning signs
  • Industry Position: 45.3% below the Utilities - Regulated median (#299 of 495)

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


China Everbright Water Business Description

Address No. 1003 Shennan Avenue, 26th Floor, Block A, Oriental Xintiandi Plaza, Futian District, Shenzhen, CHN, 518000
China Everbright Water Ltd provides water supply, wastewater treatment, sludge treatment, and other environmental services. The company operates in one segment: Water environment management - Engagement in municipal wastewater treatment, industrial wastewater treatment, water supply, reusable water, sludge treatment and disposal, sponge city construction, river-basin ecological restoration, livestock and poultry manure resources utilization, research and development (R&D) of water environment technologies and engineering construction. Geographically, the company operates in the Chinese Mainland and Germany.
48GF Score

Get the complete analysis for BOTRF

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

$0.18
Price
$0.14
GF Value