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. Daphne International Holdings's annualized net income for the quarter that ended in Dec. 2025 was $14.74 Mil. Daphne International Holdings's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $113.87 Mil. Therefore, Daphne International Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 12.94%.
The historical rank and industry rank for Daphne International Holdings's Return-on-Tangible-Equity or its related term are showing as below:
DPNEY'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -88.1 Med: -7.29 Max: 14.87
Current: 14.84
During the past 13 years, Daphne International Holdings's highest Return-on-Tangible-Equity was 14.87%. The lowest was -88.10%. And the median was -7.29%.
DPNEY's Return-on-Tangible-Equity is ranked better than 80.02% of 1016
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.47
vs DPNEY: 14.84
Daphne International Holdings (OTCPK:DPNEY) 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.
Daphne International Holdings Return-on-Tangible-Equity Related Terms
Daphne International Holdings Return-on-Tangible-Equity Historical Data
* 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.
Daphne International Holdings Return-on-Tangible-Equity Chart
DPNEY vs NKE, DECK, ONON: Return-on-Tangible-Equity Comparison
For the Footwear & Accessories subindustry, Daphne International 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.
Daphne International Holdings Return-on-Tangible-Equity vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Daphne International Holdings's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Daphne International Holdings's Return-on-Tangible-Equity 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-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 12.94% mean?
Daphne International Holdings (DPNEY) has a Return-on-Tangible-Equity of 12.94% 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 Daphne International Holdings and its competitors. According to the industry distribution chart, Daphne International Holdings ranks #203 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 20%.
Is Daphne International Holdings' Return-on-Tangible-Equity too high?
Daphne International Holdings' current Return-on-Tangible-Equity is 12.94%. The Manufacturing - Apparel & Accessories industry median Return-on-Tangible-Equity is 4.47. Daphne International Holdings' value of 12.94% is 189.5% above this industry median. Based on the distribution chart, Daphne International Holdings ranks #203 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Daphne International Holdings has a GF Score™ of 46/100, reflecting its overall financial health beyond just this single metric.
How does Daphne International Holdings' Return-on-Tangible-Equity compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Daphne International Holdings ranks #203 out of 1016 companies for Return-on-Tangible-Equity. This places Daphne International Holdings in the top 20% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 4.47. Daphne International Holdings' value of 12.94% is 189.5% above this benchmark. 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 Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Equity among Manufacturing - Apparel & Accessories companies is 4.47, based on 1,016 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. Daphne International Holdings's current Return-on-Tangible-Equity of 12.94% is 189.5% 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 Daphne International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Equity is 4.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Daphne International Holdings's current Return-on-Tangible-Equity is 12.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daphne International Holdings stock overvalued right now?
Daphne International Holdings (DPNEY) has a current Return-on-Tangible-Equity of 12.94%. The stock's GF Value™ is $0.86, compared to a current price of $0.98 — trading 14.2% above its estimated fair value. The current Return-on-Tangible-Equity is 12.94% and 189.5% above the Manufacturing - Apparel & Accessories industry median of 4.47. Daphne International Holdings' overall GF Score™ is 46/100 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Daphne International Holdings (DPNEY), the current Return-on-Tangible-Equity is 12.94% 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 Daphne International Holdings (DPNEY) Overvalued in 2026?
Based on GuruFocus' analysis, Daphne International Holdings stock appears to be overvalued.
The current stock price of $0.98 is trading 14.2% above its estimated GF Value™ of $0.86.
Key valuation signals for DPNEY:
Return-on-Tangible-Equity: 12.94%
GF Value™: $0.86 vs. price of $0.98 (14.2% above fair value)
Industry Position: 189.5% above the Manufacturing - Apparel & Accessories median (#203 of 1016)
No single metric tells the full story. See the DPNEY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Daphne International Holdings Business Description
Daphne International Holdings Ltd is an investment holding company. It is principally engaged in the distribution and licensing of footwear and accessories in Mainland China. The group's revenue mainly comprises sales of goods from directly managed and partnership stores and franchisees, as well as licensing fee income in Mainland China.
46GF Score
Get the complete analysis for DPNEY
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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