China Silver Group (FRA:2CS) Return-on-Tangible-Equity: 110.50% (As of Dec. 2025) — 2058% Above Median


FRA:2CS China Silver Group Ltd FRA:2CS
42 GF Score
Price €0.03
GF Value €0.02
Valuation Significantly Overvalued
! 7 Warning Signs
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What is China Silver Group Return-on-Tangible-Equity?

China Silver Group FRA:2CS -3.57% 42 Return-on-Tangible-Equity is 110.50% as of Dec. 2025, which is 2058% above its 10-year median of 5.12. GuruFocus rates FRA:2CS with a GF Score™ of 42/100 and a GF Value™ of €0.02 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 2,378 Metals & Mining companies, China Silver Group ranks better than 96.8% 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 Silver Group's annualized net income for the quarter that ended in Dec. 2025 was €128.9 Mil. China Silver Group's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €116.6 Mil. Therefore, China Silver Group's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 110.50%.

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

FRA:2CS' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -164.68   Med: 5.12   Max: 74.31
Current: 74.31

During the past 13 years, China Silver Group's highest Return-on-Tangible-Equity was 74.31%. The lowest was -164.68%. And the median was 5.12%.

FRA:2CS's Return-on-Tangible-Equity is ranked better than
96.8% of 2378 companies
in the Metals & Mining industry
Industry Median: -16.21 vs FRA:2CS: 74.31

China Silver Group  (FRA:2CS) 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 Silver Group Return-on-Tangible-Equity Related Terms


China Silver Group Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for China Silver Group'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 Silver Group Return-on-Tangible-Equity Chart

China Silver Group 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 -174.96 -34.42 3.46 2.26 64.09

China Silver Group 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 -0.77 9.23 -4.66 20.07 110.50

FRA:2CS vs HL: Return-on-Tangible-Equity Comparison

For the Other Precious Metals & Mining subindustry, China Silver Group'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 Silver Group Return-on-Tangible-Equity vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, China Silver Group's Return-on-Tangible-Equity distribution charts can be found below:

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


FRA:2CS
42GF Score
China Silver Group Ltd FRA:2CS
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Silver Group Return-on-Tangible-Equity Calculation

China Silver Group'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 )
=71.093/( (60.352+161.485 )/ 2 )
=71.093/110.9185
=64.09 %

China Silver Group'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 )
=128.87/( (71.773+161.485)/ 2 )
=128.87/116.629
=110.50 %

* 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 110.50% mean?
China Silver Group (FRA:2CS) has a Return-on-Tangible-Equity of 110.50% 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 Silver Group and its competitors. This is 2058% above median its historical median of 5.12. According to the industry distribution chart, China Silver Group ranks #76 out of 2378 companies in the Metals & Mining industry, placing it in the top 3.2%.
Is China Silver Group's Return-on-Tangible-Equity too high?
China Silver Group's current Return-on-Tangible-Equity of 110.50% is 2058% above median its 10-year median of 5.12. Based on the distribution chart, China Silver Group ranks #76 out of 2378 companies in the Metals & Mining industry, which is in the top quartile — a strong position relative to peers. Overall, China Silver Group has a GF Score™ of 42/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Silver Group's Return-on-Tangible-Equity compare to HL?
According to the Metals & Mining industry distribution chart, China Silver Group ranks #76 out of 2378 companies for Return-on-Tangible-Equity. This places China Silver Group in the top 3% of its industry — outperforming the majority of peers. 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 Metals & Mining company?
A good Return-on-Tangible-Equity depends on the Metals & Mining industry context. However, Return-on-Tangible-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 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 Silver Group and its competitors. China Silver Group's current Return-on-Tangible-Equity is 110.50%, which is 2058% above median its own 10-year median of 5.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Silver Group stock overvalued right now?
Based on GuruFocus' analysis, China Silver Group (FRA:2CS) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.03 — trading 35% above its estimated fair value. The current Return-on-Tangible-Equity is 110.50%, which is 2058% above median its 10-year median of 5.12. China Silver Group's overall GF Score™ is 42/100 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 Silver Group (FRA:2CS), the current Return-on-Tangible-Equity is 110.50% 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 Silver Group (FRA:2CS) Overvalued in 2026?

Based on GuruFocus' analysis, China Silver Group stock appears to be overvalued. The current stock price of €0.03 is trading 35% above its estimated GF Value™ of €0.02. GuruFocus considers China Silver Group to be Significantly Overvalued.

Key valuation signals for FRA:2CS:

  • Return-on-Tangible-Equity: 110.50% (2058% above median its 10-year median of 5.12)
  • GF Value™: €0.02 vs. price of €0.03 (35% above fair value)
  • GF Score™: 42/100 with 7 warning signs

No single metric tells the full story. See the FRA:2CS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Silver Group Business Description

Other Exchanges 00815:Hong Kong
Address No. 3008 Buxin Road, 37th Floor, Tower A, Shuibei Jewelry Headquarters Building, Dushu Community, Dongxiao Subdistrict, Luohu District, Guangdong, Shenzhen, CHN
China Silver Group Ltd is an investment holding company engaged in the manufacturing, sales and trading of silver ingots, palladium and other non-ferrous metals in the PRC. The company operates in single segment; Manufacturing segment, which is involved in the manufacture and sales of silver ingots and other non-ferrous metals in China. Geographically, its operations are located in the PRC.
42GF Score

Get the complete analysis for FRA:2CS

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

€0.03
Price
€0.02
GF Value