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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. Star Shine Holdings Group's annualized net income for the quarter that ended in Dec. 2025 was HK$-167.4 Mil. Star Shine Holdings Group's average shareholder tangible equity for the quarter that ended in Dec. 2025 was HK$274.9 Mil. Therefore, Star Shine Holdings Group's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -60.92%.
The historical rank and industry rank for Star Shine Holdings Group's Return-on-Tangible-Equity or its related term are showing as below:
HKSE:01440'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -38.2 Med: 7.72 Max: 27.16
Current: -20.09
During the past 9 years, Star Shine Holdings Group's highest Return-on-Tangible-Equity was 27.16%. The lowest was -38.20%. And the median was 7.72%.
HKSE:01440's Return-on-Tangible-Equity is ranked worse than 91.11% of 1024
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.945
vs HKSE:01440: -20.09
Star Shine Holdings Group (HKSE:01440) 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.
Star Shine Holdings Group Return-on-Tangible-Equity Related Terms
Star Shine Holdings Group Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Star Shine Holdings 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.
Star Shine Holdings Group Return-on-Tangible-Equity Chart
HKSE:01440 vs NKE, DECK, ONON: Return-on-Tangible-Equity Comparison
For the Footwear & Accessories subindustry, Star Shine Holdings 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.
Star Shine Holdings Group Return-on-Tangible-Equity vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Star Shine Holdings Group's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Star Shine Holdings Group'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 -60.92% mean?
Star Shine Holdings Group (HKSE:01440) has a Return-on-Tangible-Equity of -60.92% 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 Star Shine Holdings Group and its competitors. According to the industry distribution chart, Star Shine Holdings Group ranks #933 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 91.1%.
Is Star Shine Holdings Group's Return-on-Tangible-Equity too high?
Star Shine Holdings Group's current Return-on-Tangible-Equity is -60.92%. Based on the distribution chart, Star Shine Holdings Group ranks #933 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Star Shine Holdings Group has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Star Shine Holdings Group's Return-on-Tangible-Equity compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Star Shine Holdings Group ranks #933 out of 1024 companies for Return-on-Tangible-Equity. This places Star Shine Holdings Group in the lower half of its industry. The industry median Return-on-Tangible-Equity is 4.95. 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 Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Equity among Manufacturing - Apparel & Accessories companies is 4.95, based on 1,024 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 Star Shine Holdings Group and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Equity is 4.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Star Shine Holdings Group's current Return-on-Tangible-Equity is -60.92%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Star Shine Holdings Group stock overvalued right now?
Based on GuruFocus' analysis, Star Shine Holdings Group (HKSE:01440) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$7.22, compared to a current price of HK$14.04 — trading 94.5% above its estimated fair value. The current Return-on-Tangible-Equity is -60.92%. Star Shine Holdings Group's overall GF Score™ is 75/100 with 3 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 Star Shine Holdings Group (HKSE:01440), the current Return-on-Tangible-Equity is -60.92% 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 Star Shine Holdings Group (HKSE:01440) Overvalued in 2026?
Based on GuruFocus' analysis, Star Shine Holdings Group stock appears to be overvalued.
The current stock price of HK$14.04 is trading 94.5% above its estimated GF Value™ of HK$7.22.
GuruFocus considers Star Shine Holdings Group to be Significantly Overvalued.
Key valuation signals for HKSE:01440:
Return-on-Tangible-Equity: -60.92%
GF Value™: HK$7.22 vs. price of HK$14.04 (94.5% above fair value)
No single metric tells the full story. See the HKSE:01440 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Star Shine Holdings Group Ltd is a long-established lace manufacturer and dyeing service provider. The Group operates through three reportable segments: Lace and Dyeing principally engaged in the manufacturing of lace and provision of dyeing services based on customers orders for lingerie, lace and swimwear fabrics; Footwear principally engaged in design, research and development, sourcing, merchandising, quality control and sales of casual and sports footwear; and IP Merchandise principally engaged in the design, manufacturing, promotion and sale of a diverse multiple products collaborating with international and reputable IP partners, with Footwear generating maximum revenue. Geographically, the Group operates in Hong Kong and the Chinese Mainland.
75GF Score
Get the complete analysis for HKSE:01440
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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