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CSSC (Hong Kong) Shipping CoFRA:3LL 82 Return-on-Tangible-Equity is 9.98% as of Dec. 2025, which is 21% below its 10-year median of 12.71. GuruFocus rates FRA:3LL with a GF Score™ of 82/100 and a GF Value™ of €0.19. The stock has 4 warning signs investors should review. Among 1,009 Business Services companies, CSSC (Hong Kong) Shipping Co ranks better than 55.6% 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. CSSC (Hong Kong) Shipping Co's annualized net income for the quarter that ended in Dec. 2025 was €162.4 Mil. CSSC (Hong Kong) Shipping Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €1,627.0 Mil. Therefore, CSSC (Hong Kong) Shipping Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 9.98%.
The historical rank and industry rank for CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Equity or its related term are showing as below:
FRA:3LL'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 8.14 Med: 12.71 Max: 15.7
Current: 12.66
During the past 10 years, CSSC (Hong Kong) Shipping Co's highest Return-on-Tangible-Equity was 15.70%. The lowest was 8.14%. And the median was 12.71%.
FRA:3LL's Return-on-Tangible-Equity is ranked better than 55.6% of 1009
companies
in the Business Services industry
Industry Median: 10.57
vs FRA:3LL: 12.66
CSSC (Hong Kong) Shipping Co (FRA:3LL) 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.
CSSC (Hong Kong) Shipping Co Return-on-Tangible-Equity Related Terms
CSSC (Hong Kong) Shipping Co 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.
CSSC (Hong Kong) Shipping Co Return-on-Tangible-Equity Chart
FRA:3LL vs URI, SUNB, AER: Return-on-Tangible-Equity Comparison
For the Rental & Leasing Services subindustry, CSSC (Hong Kong) Shipping Co'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.
CSSC (Hong Kong) Shipping Co Return-on-Tangible-Equity vs Business Services Industry
For the Business Services industry and Industrials sector, CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where CSSC (Hong Kong) Shipping Co'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 9.98% mean?
CSSC (Hong Kong) Shipping Co (FRA:3LL) has a Return-on-Tangible-Equity of 9.98% 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 CSSC (Hong Kong) Shipping Co and its competitors. This is 21% below median its historical median of 12.71. Over the past decade, CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Equity has ranged from 8.14 to 15.70. According to the industry distribution chart, CSSC (Hong Kong) Shipping Co ranks #448 out of 1009 companies in the Business Services industry, placing it in the top 44.4%.
Is CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Equity too high?
CSSC (Hong Kong) Shipping Co's current Return-on-Tangible-Equity of 9.98% is 21% below median its 10-year median of 12.71. Over the past 10 years, this metric has ranged from a low of 8.14 to a high of 15.70. The Business Services industry median Return-on-Tangible-Equity is 10.57. CSSC (Hong Kong) Shipping Co's value of 9.98% is 5.6% below this industry median. Based on the distribution chart, CSSC (Hong Kong) Shipping Co ranks #448 out of 1009 companies in the Business Services industry, which is above the industry midpoint. Overall, CSSC (Hong Kong) Shipping Co has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does CSSC (Hong Kong) Shipping Co's Return-on-Tangible-Equity compare to URI and SUNB?
According to the Business Services industry distribution chart, CSSC (Hong Kong) Shipping Co ranks #448 out of 1009 companies for Return-on-Tangible-Equity. This puts CSSC (Hong Kong) Shipping Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 10.57. CSSC (Hong Kong) Shipping Co's value of 9.98% is 5.6% below this benchmark. Historically, CSSC (Hong Kong) Shipping Co's own Return-on-Tangible-Equity has ranged from 8.14 to 15.70 over the past decade. While the company's 10-year median is 12.71 vs. the industry median of 10.57, CSSC (Hong Kong) Shipping Co 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 a Business Services company?
The median Return-on-Tangible-Equity among Business Services companies is 10.57, based on 1,009 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. CSSC (Hong Kong) Shipping Co's current Return-on-Tangible-Equity of 9.98% is 5.6% 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 CSSC (Hong Kong) Shipping Co and its competitors. For the Business Services industry, the median Return-on-Tangible-Equity is 10.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSSC (Hong Kong) Shipping Co's current Return-on-Tangible-Equity is 9.98%, which is 21% below median its own 10-year median of 12.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSSC (Hong Kong) Shipping Co stock overvalued right now?
CSSC (Hong Kong) Shipping Co (FRA:3LL) has a current Return-on-Tangible-Equity of 9.98%. The stock's GF Value™ is €0.19, compared to a current price of €0.23 — trading 20% above its estimated fair value. The current Return-on-Tangible-Equity is 9.98%, which is 21% below median its 10-year median of 12.71 and 5.6% below the Business Services industry median of 10.57. CSSC (Hong Kong) Shipping Co's overall GF Score™ is 82/100 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 CSSC (Hong Kong) Shipping Co (FRA:3LL), the current Return-on-Tangible-Equity is 9.98% 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 CSSC (Hong Kong) Shipping Co (FRA:3LL) Overvalued in 2026?
Based on GuruFocus' analysis, CSSC (Hong Kong) Shipping Co stock appears to be overvalued.
The current stock price of €0.23 is trading 20% above its estimated GF Value™ of €0.19.
Key valuation signals for FRA:3LL:
Return-on-Tangible-Equity: 9.98% (21% below median its 10-year median of 12.71)
GF Value™: €0.19 vs. price of €0.23 (20% above fair value)
Industry Position: 5.6% below the Business Services median (#448 of 1009)
No single metric tells the full story. See the FRA:3LL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CSSC (Hong Kong) Shipping Co Ltd is a ship leasing, investment, and operation company. Together with its subsidiaries, it provides integrated shipping services (including operating leases and shipbroking services) and financial services (including finance leases and loans). The group's operating segments are integrated shipping services and financing services. A majority of its revenue is generated from the Integrated shipping services segment, which includes operating lease services to the group's customers and shipbroking services to shipbuilders and charterers. The Financing services segment includes finance lease services and loan borrowing services to its customers. Geographically, its customers are located in the People's Republic of China, Asia, the United States, and Europe.
82GF Score
Get the complete analysis for FRA:3LL
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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