YuanShengTai Dairy Farm (HKSE:01431) Return-on-Tangible-Equity: 16.14% (As of Dec. 2025) — 787% Above Median

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HKSE:01431 YuanShengTai Dairy Farm Ltd HKSE:01431
58 GF Score
Price HK$0.31
GF Value HK$0.20
Valuation Significantly Overvalued
! 2 Warning Signs
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What is YuanShengTai Dairy Farm Return-on-Tangible-Equity?

YuanShengTai Dairy Farm HKSE:01431 58 Return-on-Tangible-Equity is 16.14% as of Dec. 2025, which is 787% above its 10-year median of 1.82. GuruFocus rates HKSE:01431 with a GF Score™ of 58/100 and a GF Value™ of HK$0.20 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,883 Consumer Packaged Goods companies, YuanShengTai Dairy Farm ranks better than 57.78% 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. YuanShengTai Dairy Farm's annualized net income for the quarter that ended in Dec. 2025 was HK$958 Mil. YuanShengTai Dairy Farm's average shareholder tangible equity for the quarter that ended in Dec. 2025 was HK$5,935 Mil. Therefore, YuanShengTai Dairy Farm's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 16.14%.

The historical rank and industry rank for YuanShengTai Dairy Farm's Return-on-Tangible-Equity or its related term are showing as below:

HKSE:01431' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -12.76   Med: 1.82   Max: 13.03
Current: 10.57

During the past 13 years, YuanShengTai Dairy Farm's highest Return-on-Tangible-Equity was 13.03%. The lowest was -12.76%. And the median was 1.82%.

HKSE:01431's Return-on-Tangible-Equity is ranked better than
57.78% of 1883 companies
in the Consumer Packaged Goods industry
Industry Median: 8.05 vs HKSE:01431: 10.57

YuanShengTai Dairy Farm  (HKSE:01431) 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.


YuanShengTai Dairy Farm Return-on-Tangible-Equity Related Terms


YuanShengTai Dairy Farm Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for YuanShengTai Dairy Farm'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.

YuanShengTai Dairy Farm Return-on-Tangible-Equity Chart

YuanShengTai Dairy Farm 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 3.21 0.43 -6.82 5.96 10.51

YuanShengTai Dairy Farm 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 -3.16 5.30 6.70 4.69 16.14

HKSE:01431 vs ADM, BG, TSN: Return-on-Tangible-Equity Comparison

For the Farm Products subindustry, YuanShengTai Dairy Farm'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.


YuanShengTai Dairy Farm Return-on-Tangible-Equity vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, YuanShengTai Dairy Farm's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where YuanShengTai Dairy Farm's Return-on-Tangible-Equity falls into.


HKSE:01431
58GF Score
YuanShengTai Dairy Farm Ltd HKSE:01431
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

YuanShengTai Dairy Farm Return-on-Tangible-Equity Calculation

YuanShengTai Dairy Farm'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 )
=610.315/( (5409.759+6204.338 )/ 2 )
=610.315/5807.0485
=10.51 %

YuanShengTai Dairy Farm'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 )
=957.992/( (5666.083+6204.338)/ 2 )
=957.992/5935.2105
=16.14 %

* 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 16.14% mean?
YuanShengTai Dairy Farm (HKSE:01431) has a Return-on-Tangible-Equity of 16.14% 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 YuanShengTai Dairy Farm and its competitors. This is 787% above median its historical median of 1.82. According to the industry distribution chart, YuanShengTai Dairy Farm ranks #795 out of 1883 companies in the Consumer Packaged Goods industry, placing it in the top 42.2%.
Is YuanShengTai Dairy Farm's Return-on-Tangible-Equity too high?
YuanShengTai Dairy Farm's current Return-on-Tangible-Equity of 16.14% is 787% above median its 10-year median of 1.82. The Consumer Packaged Goods industry median Return-on-Tangible-Equity is 8.05. YuanShengTai Dairy Farm's value of 16.14% is 100.5% above this industry median. Based on the distribution chart, YuanShengTai Dairy Farm ranks #795 out of 1883 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, YuanShengTai Dairy Farm has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does YuanShengTai Dairy Farm's Return-on-Tangible-Equity compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, YuanShengTai Dairy Farm ranks #795 out of 1883 companies for Return-on-Tangible-Equity. This puts YuanShengTai Dairy Farm in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.05. YuanShengTai Dairy Farm's value of 16.14% is 100.5% above this benchmark. While the company's 10-year median is 1.82 vs. the industry median of 8.05, YuanShengTai Dairy Farm 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 Consumer Packaged Goods company?
The median Return-on-Tangible-Equity among Consumer Packaged Goods companies is 8.05, based on 1,883 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. YuanShengTai Dairy Farm's current Return-on-Tangible-Equity of 16.14% is 100.5% 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 YuanShengTai Dairy Farm and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Equity is 8.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. YuanShengTai Dairy Farm's current Return-on-Tangible-Equity is 16.14%, which is 787% above median its own 10-year median of 1.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YuanShengTai Dairy Farm stock overvalued right now?
Based on GuruFocus' analysis, YuanShengTai Dairy Farm (HKSE:01431) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.20, compared to a current price of HK$0.31 — trading 52.5% above its estimated fair value. The current Return-on-Tangible-Equity is 16.14%, which is 787% above median its 10-year median of 1.82 and 100.5% above the Consumer Packaged Goods industry median of 8.05. YuanShengTai Dairy Farm's overall GF Score™ is 58/100 with 2 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 YuanShengTai Dairy Farm (HKSE:01431), the current Return-on-Tangible-Equity is 16.14% 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 YuanShengTai Dairy Farm (HKSE:01431) Overvalued in 2026?

Based on GuruFocus' analysis, YuanShengTai Dairy Farm stock appears to be overvalued. The current stock price of HK$0.31 is trading 52.5% above its estimated GF Value™ of HK$0.20. GuruFocus considers YuanShengTai Dairy Farm to be Significantly Overvalued.

Key valuation signals for HKSE:01431:

  • Return-on-Tangible-Equity: 16.14% (787% above median its 10-year median of 1.82)
  • GF Value™: HK$0.20 vs. price of HK$0.31 (52.5% above fair value)
  • GF Score™: 58/100 with 2 warning signs
  • Industry Position: 100.5% above the Consumer Packaged Goods median (#795 of 1883)

No single metric tells the full story. See the HKSE:01431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


YuanShengTai Dairy Farm Business Description

Address 787 Bukui South Street, 12th Floor, Gaoxinzhigu Building, Longsha District, Heilongjiang Province, Qiqihar, CHN
YuanShengTai Dairy Farm Ltd is a China-based dairy farming company. Along with its subsidiaries, the company principally engages in the production and sale of raw milk in the People's Republic of China. Its dairy farms are in Heilongjiang and Jilin provinces, which include Gannan Farm, Kedong Heping Farm, Kedong Ruixinda Farm, Zhenlai Farm, Kedong Yongjin Farm, Baiquan Farm, Longjiang Ruixincheng Farm, Longjiang Jinyuan Farm, Yi'an Farm, Be'an Farm, and Keshan Farm. The group generates revenue from its operations mainly in Mainland China.
58GF Score

Get the complete analysis for HKSE:01431

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

HK$0.31
Price
HK$0.20
GF Value