CWLLF (Cowell e Holdings) Return-on-Tangible-Equity: 39.33% (As of Dec. 2025) — 192% Above Median


CWLLF Cowell e Holdings Inc CWLLF
66 GF Score
Price $2.99
GF Value $6.81
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Cowell e Holdings Return-on-Tangible-Equity?

Cowell e Holdings CWLLF 66 Return-on-Tangible-Equity is 39.33% as of Dec. 2025, which is 192% above its 10-year median of 13.48. GuruFocus rates CWLLF with a GF Score™ of 66/100 and a GF Value™ of $6.81 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 2,378 Hardware companies, Cowell e Holdings ranks better than 92.68% 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. Cowell e Holdings's annualized net income for the quarter that ended in Dec. 2025 was $259 Mil. Cowell e Holdings's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $659 Mil. Therefore, Cowell e Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 39.33%.

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

CWLLF' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 4.32   Med: 13.48   Max: 32.26
Current: 32.26

During the past 13 years, Cowell e Holdings's highest Return-on-Tangible-Equity was 32.26%. The lowest was 4.32%. And the median was 13.48%.

CWLLF's Return-on-Tangible-Equity is ranked better than
92.68% of 2378 companies
in the Hardware industry
Industry Median: 5.25 vs CWLLF: 32.26

Cowell e Holdings  (OTCPK:CWLLF) 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.


Cowell e Holdings Return-on-Tangible-Equity Related Terms


Cowell e Holdings Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Cowell e 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.

Cowell e Holdings Return-on-Tangible-Equity Chart

Cowell e Holdings 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 18.24 25.58 12.19 25.82 31.76

Cowell e Holdings 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 14.78 7.74 44.01 24.35 39.33

CWLLF vs APH, GLW, TEL: Return-on-Tangible-Equity Comparison

For the Electronic Components subindustry, Cowell e 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.


Cowell e Holdings Return-on-Tangible-Equity vs Hardware Industry

For the Hardware industry and Technology sector, Cowell e Holdings's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Cowell e Holdings's Return-on-Tangible-Equity falls into.


CWLLF
66GF Score
Cowell e Holdings Inc CWLLF
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cowell e Holdings Return-on-Tangible-Equity Calculation

Cowell e 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 )
=196.904/( (515.007+725.063 )/ 2 )
=196.904/620.035
=31.76 %

Cowell e 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 )
=259.012/( (591.94+725.063)/ 2 )
=259.012/658.5015
=39.33 %

* 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 39.33% mean?
Cowell e Holdings (CWLLF) has a Return-on-Tangible-Equity of 39.33% 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 Cowell e Holdings and its competitors. This is 192% above median its historical median of 13.48. Over the past decade, Cowell e Holdings' Return-on-Tangible-Equity has ranged from 4.32 to 32.26. According to the industry distribution chart, Cowell e Holdings ranks #174 out of 2378 companies in the Hardware industry, placing it in the top 7.3%.
Is Cowell e Holdings' Return-on-Tangible-Equity too high?
Cowell e Holdings' current Return-on-Tangible-Equity of 39.33% is 192% above median its 10-year median of 13.48. Over the past 10 years, this metric has ranged from a low of 4.32 to a high of 32.26. The Hardware industry median Return-on-Tangible-Equity is 5.25. Cowell e Holdings' value of 39.33% is 649.1% above this industry median. Based on the distribution chart, Cowell e Holdings ranks #174 out of 2378 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Cowell e Holdings has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cowell e Holdings' Return-on-Tangible-Equity compare to APH and GLW?
According to the Hardware industry distribution chart, Cowell e Holdings ranks #174 out of 2378 companies for Return-on-Tangible-Equity. This places Cowell e Holdings in the top 7% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 5.25. Cowell e Holdings' value of 39.33% is 649.1% above this benchmark. Historically, Cowell e Holdings' own Return-on-Tangible-Equity has ranged from 4.32 to 32.26 over the past decade. While the company's 10-year median is 13.48 vs. the industry median of 5.25, Cowell e 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 Hardware company?
The median Return-on-Tangible-Equity among Hardware companies is 5.25, based on 2,378 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. Cowell e Holdings's current Return-on-Tangible-Equity of 39.33% is 649.1% 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 Cowell e Holdings and its competitors. For the Hardware industry, the median Return-on-Tangible-Equity is 5.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cowell e Holdings's current Return-on-Tangible-Equity is 39.33%, which is 192% above median its own 10-year median of 13.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cowell e Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cowell e Holdings (CWLLF) is currently considered Significantly Undervalued. The stock's GF Value™ is $6.81, compared to a current price of $2.99 — trading 56.1% below its estimated fair value. The current Return-on-Tangible-Equity is 39.33%, which is 192% above median its 10-year median of 13.48 and 649.1% above the Hardware industry median of 5.25. Cowell e Holdings' overall GF Score™ is 66/100 with 4 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 Cowell e Holdings (CWLLF), the current Return-on-Tangible-Equity is 39.33% 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 Cowell e Holdings (CWLLF) Overvalued in 2026?

Based on GuruFocus' analysis, Cowell e Holdings stock appears to be undervalued. The current stock price of $2.99 is trading 56.1% below its estimated GF Value™ of $6.81. GuruFocus considers Cowell e Holdings to be Significantly Undervalued.

Key valuation signals for CWLLF:

  • Return-on-Tangible-Equity: 39.33% (192% above median its 10-year median of 13.48)
  • GF Value™: $6.81 vs. price of $2.99 (56.1% below fair value)
  • GF Score™: 66/100 with 4 warning signs
  • Industry Position: 649.1% above the Hardware median (#174 of 2378)

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


Cowell e Holdings Business Description

Other Exchanges 01415:Hong Kong
Address No. 1 Songbai Road, Huanan Industrial Zone, Liaobu Town, Guangdong Province, Dongguan City, CHN
Cowell e Holdings Inc is a supplier of optical modules for electronic mobile devices, specializing in the design, development, manufacture, and sale of optical modules and related components. Its products are widely used in smartphones, multimedia tablets, smart driving systems, and other mobile terminal devices for internationally renowned brand customers. The Group's principal activities include the manufacturing and sale of camera modules and optical components. It operates in the Chinese Mainland and Hong Kong, which contribute the maximum revenue, as well as in India, the Republic of Korea (Korea), and Vietnam.
66GF Score

Get the complete analysis for CWLLF

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

$2.99
Price
$6.81
GF Value