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.
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.
eSun HoldingsHKSE:00571 Return-on-Tangible-Equity is Negative Tangible Equity% as of Jan. 2026. The stock has 4 warning signs investors should review. Among 861 Media - Diversified companies, eSun Holdings ranks better than 99.88% 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. eSun Holdings's annualized net income for the quarter that ended in Jan. 2026 was HK$18.7 Mil. eSun Holdings's average shareholder tangible equity for the quarter that ended in Jan. 2026 was HK$-8.8 Mil. Therefore, eSun Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 was Negative Tangible Equity%.
The historical rank and industry rank for eSun Holdings's Return-on-Tangible-Equity or its related term are showing as below:
HKSE:00571'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -174.77 Med: -27.03 Max: 6
Current: Negative Tangible Equity
During the past 13 years, eSun Holdings's highest Return-on-Tangible-Equity was 6.00%. The lowest was -174.77%. And the median was -27.03%.
HKSE:00571's Return-on-Tangible-Equity is ranked better than 99.88% of 861
companies
in the Media - Diversified industry
Industry Median: 5.12
vs HKSE:00571: Negative Tangible Equity
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.
eSun Holdings Return-on-Tangible-Equity Related Terms
eSun Holdings Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for eSun 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.
HKSE:00571 vs NFLX, DIS, WBD: Return-on-Tangible-Equity Comparison
For the Entertainment subindustry, eSun 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.
eSun Holdings Return-on-Tangible-Equity vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, eSun Holdings's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where eSun 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 (Jan. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of Negative Tangible Equity% mean?
eSun Holdings (HKSE:00571) has a Return-on-Tangible-Equity of Negative Tangible Equity% as of Jan. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on eSun Holdings and its competitors. According to the industry distribution chart, eSun Holdings ranks #1 out of 861 companies in the Media - Diversified industry, placing it in the top 0.099999999999994%.
Is eSun Holdings' Return-on-Tangible-Equity too high?
eSun Holdings' current Return-on-Tangible-Equity is Negative Tangible Equity%. Based on the distribution chart, eSun Holdings ranks #1 out of 861 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers.
How does eSun Holdings' Return-on-Tangible-Equity compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, eSun Holdings ranks #1 out of 861 companies for Return-on-Tangible-Equity. This places eSun Holdings in the top 0% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 5.12. 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 Media - Diversified company?
The median Return-on-Tangible-Equity among Media - Diversified companies is 5.12, based on 861 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. 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 eSun Holdings and its competitors. For the Media - Diversified industry, the median Return-on-Tangible-Equity is 5.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. eSun Holdings's current Return-on-Tangible-Equity is Negative Tangible Equity%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
Based on GuruFocus' analysis, eSun Holdings (HKSE:00571) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.04 — trading 2.5% above its estimated fair value. The current Return-on-Tangible-Equity is Negative Tangible Equity%. 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 eSun Holdings (HKSE:00571), the current Return-on-Tangible-Equity is Negative Tangible Equity% as of Jan. 2026. 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.
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:00571 has been successfully added to your 
