Build King Holdings (HKSE:00240) Return-on-Tangible-Equity: 21.35% (As of Dec. 2025) — 29% 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.

HKSE:00240 Build King Holdings Ltd HKSE:00240
81 GF Score
Price HK$1.47
GF Value HK$1.18
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is Build King Holdings Return-on-Tangible-Equity?

Build King Holdings HKSE:00240 +1.03% 81 Return-on-Tangible-Equity is 21.35% as of Dec. 2025, which is 29% below its 10-year median of 29.95. GuruFocus rates HKSE:00240 with a GF Score™ of 81/100 and a GF Value™ of HK$1.18 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 1,710 Construction companies, Build King Holdings ranks better than 73.74% 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. Build King Holdings's annualized net income for the quarter that ended in Dec. 2025 was HK$548 Mil. Build King Holdings's average shareholder tangible equity for the quarter that ended in Dec. 2025 was HK$2,568 Mil. Therefore, Build King Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 21.35%.

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

HKSE:00240' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 17.74   Med: 29.95   Max: 56.22
Current: 17.99

During the past 13 years, Build King Holdings's highest Return-on-Tangible-Equity was 56.22%. The lowest was 17.74%. And the median was 29.95%.

HKSE:00240's Return-on-Tangible-Equity is ranked better than
73.74% of 1710 companies
in the Construction industry
Industry Median: 8.23 vs HKSE:00240: 17.99

Build King Holdings  (HKSE:00240) 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.


Build King Holdings Return-on-Tangible-Equity Related Terms


Build King Holdings Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Build King 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.

Build King Holdings Return-on-Tangible-Equity Chart

Build King 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 22.70 28.53 25.17 19.52 17.74

Build King 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 22.98 14.40 25.40 14.69 21.35

HKSE:00240 vs PWR, FIX, EME: Return-on-Tangible-Equity Comparison

For the Engineering & Construction subindustry, Build King 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.


Build King Holdings Return-on-Tangible-Equity vs Construction Industry

For the Construction industry and Industrials sector, Build King Holdings's Return-on-Tangible-Equity distribution charts can be found below:

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


HKSE:00240
81GF Score
Build King Holdings Ltd HKSE:00240
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Build King Holdings Return-on-Tangible-Equity Calculation

Build King 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 )
=452.732/( (2414.835+2690.533 )/ 2 )
=452.732/2552.684
=17.74 %

Build King 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 )
=548.346/( (2446.268+2690.533)/ 2 )
=548.346/2568.4005
=21.35 %

* 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 21.35% mean?
Build King Holdings (HKSE:00240) has a Return-on-Tangible-Equity of 21.35% 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 Build King Holdings and its competitors. This is 29% below median its historical median of 29.95. Over the past decade, Build King Holdings' Return-on-Tangible-Equity has ranged from 17.74 to 56.22. According to the industry distribution chart, Build King Holdings ranks #449 out of 1710 companies in the Construction industry, placing it in the top 26.3%.
Is Build King Holdings' Return-on-Tangible-Equity too high?
Build King Holdings' current Return-on-Tangible-Equity of 21.35% is 29% below median its 10-year median of 29.95. Over the past 10 years, this metric has ranged from a low of 17.74 to a high of 56.22. The Construction industry median Return-on-Tangible-Equity is 8.23. Build King Holdings' value of 21.35% is 159.4% above this industry median. Based on the distribution chart, Build King Holdings ranks #449 out of 1710 companies in the Construction industry, which is above the industry midpoint. Overall, Build King Holdings has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Build King Holdings' Return-on-Tangible-Equity compare to PWR and FIX?
According to the Construction industry distribution chart, Build King Holdings ranks #449 out of 1710 companies for Return-on-Tangible-Equity. This puts Build King Holdings in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.23. Build King Holdings' value of 21.35% is 159.4% above this benchmark. Historically, Build King Holdings' own Return-on-Tangible-Equity has ranged from 17.74 to 56.22 over the past decade. While the company's 10-year median is 29.95 vs. the industry median of 8.23, Build King 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 Construction company?
The median Return-on-Tangible-Equity among Construction companies is 8.23, based on 1,710 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. Build King Holdings's current Return-on-Tangible-Equity of 21.35% is 159.4% 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 Build King Holdings and its competitors. For the Construction industry, the median Return-on-Tangible-Equity is 8.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Build King Holdings's current Return-on-Tangible-Equity is 21.35%, which is 29% below median its own 10-year median of 29.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Build King Holdings stock overvalued right now?
Based on GuruFocus' analysis, Build King Holdings (HKSE:00240) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$1.18, compared to a current price of HK$1.47 — trading 24.6% above its estimated fair value. The current Return-on-Tangible-Equity is 21.35%, which is 29% below median its 10-year median of 29.95 and 159.4% above the Construction industry median of 8.23. Build King Holdings' overall GF Score™ is 81/100 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 Build King Holdings (HKSE:00240), the current Return-on-Tangible-Equity is 21.35% 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 Build King Holdings (HKSE:00240) Overvalued in 2026?

Based on GuruFocus' analysis, Build King Holdings stock appears to be overvalued. The current stock price of HK$1.47 is trading 24.6% above its estimated GF Value™ of HK$1.18. GuruFocus considers Build King Holdings to be Modestly Overvalued.

Key valuation signals for HKSE:00240:

  • Return-on-Tangible-Equity: 21.35% (29% below median its 10-year median of 29.95)
  • GF Value™: HK$1.18 vs. price of HK$1.47 (24.6% above fair value)
  • GF Score™: 81/100 with 4 warning signs
  • Industry Position: 159.4% above the Construction median (#449 of 1710)

No single metric tells the full story. See the HKSE:00240 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Build King Holdings Business Description

Address 223 Wai Yip Street, Units 601-605A, 6th Floor, Tower B, Manulife Financial Centre, Kwun Tong, Kowloon, Hong Kong, HKG
Build King Holdings Ltd is an investment holding company. Through its subsidiaries, the firm is engaged in the construction activities. The company mainly operates in Hong Kong and the Chinese market. The company's business includes building construction, civil works, foundation works, railway and associated works, structural steel works, tunnels, and maritime works. It generates the majority of its revenue from Hong Kong.
81GF Score

Get the complete analysis for HKSE:00240

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

HK$1.47
Price
HK$1.18
GF Value