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.
Yunnan Yuntianhua CoSHSE:600096 +4.88%72 Return-on-Tangible-Equity is 27.07% as of Mar. 2026, which is 6% below its 10-year median of 28.90. GuruFocus rates SHSE:600096 with a GF Score™ of 72/100 and a GF Value™ of ¥16.68 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 249 Agriculture companies, Yunnan Yuntianhua Co ranks better than 89.16% 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. Yunnan Yuntianhua Co's annualized net income for the quarter that ended in Mar. 2026 was ¥5,699 Mil. Yunnan Yuntianhua Co's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ¥21,055 Mil. Therefore, Yunnan Yuntianhua Co's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 27.07%.
The historical rank and industry rank for Yunnan Yuntianhua Co's Return-on-Tangible-Equity or its related term are showing as below:
SHSE:600096'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -692.26 Med: 28.9 Max: 67.5
Current: 26.68
During the past 13 years, Yunnan Yuntianhua Co's highest Return-on-Tangible-Equity was 67.50%. The lowest was -692.26%. And the median was 28.90%.
SHSE:600096's Return-on-Tangible-Equity is ranked better than 89.16% of 249
companies
in the Agriculture industry
Industry Median: 7.3
vs SHSE:600096: 26.68
Yunnan Yuntianhua Co (SHSE:600096) 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.
Yunnan Yuntianhua Co Return-on-Tangible-Equity Related Terms
Yunnan Yuntianhua Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Yunnan Yuntianhua Co'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.
Yunnan Yuntianhua Co Return-on-Tangible-Equity Chart
SHSE:600096 vs CTVA, CF, MOS: Return-on-Tangible-Equity Comparison
For the Agricultural Inputs subindustry, Yunnan Yuntianhua 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.
Yunnan Yuntianhua Co Return-on-Tangible-Equity vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Yunnan Yuntianhua Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Yunnan Yuntianhua 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 four times the quarterly (Mar. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 27.07% mean?
Yunnan Yuntianhua Co (SHSE:600096) has a Return-on-Tangible-Equity of 27.07% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Yunnan Yuntianhua Co and its competitors. This is near median its historical median of 28.90. According to the industry distribution chart, Yunnan Yuntianhua Co ranks #27 out of 249 companies in the Agriculture industry, placing it in the top 10.8%.
Is Yunnan Yuntianhua Co's Return-on-Tangible-Equity too high?
Yunnan Yuntianhua Co's current Return-on-Tangible-Equity of 27.07% is near median its 10-year median of 28.90. The Agriculture industry median Return-on-Tangible-Equity is 7.30. Yunnan Yuntianhua Co's value of 27.07% is 270.8% above this industry median. Based on the distribution chart, Yunnan Yuntianhua Co ranks #27 out of 249 companies in the Agriculture industry, which is in the top quartile — a strong position relative to peers. Overall, Yunnan Yuntianhua Co has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yunnan Yuntianhua Co's Return-on-Tangible-Equity compare to CTVA and CF?
According to the Agriculture industry distribution chart, Yunnan Yuntianhua Co ranks #27 out of 249 companies for Return-on-Tangible-Equity. This places Yunnan Yuntianhua Co in the top 11% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.30. Yunnan Yuntianhua Co's value of 27.07% is 270.8% above this benchmark. While the company's 10-year median is 28.90 vs. the industry median of 7.30, Yunnan Yuntianhua Co 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 an Agriculture company?
The median Return-on-Tangible-Equity among Agriculture companies is 7.30, based on 249 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. Yunnan Yuntianhua Co's current Return-on-Tangible-Equity of 27.07% is 270.8% 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 Yunnan Yuntianhua Co and its competitors. For the Agriculture industry, the median Return-on-Tangible-Equity is 7.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yunnan Yuntianhua Co's current Return-on-Tangible-Equity is 27.07%, which is near median its own 10-year median of 28.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yunnan Yuntianhua Co stock overvalued right now?
Based on GuruFocus' analysis, Yunnan Yuntianhua Co (SHSE:600096) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥16.68, compared to a current price of ¥27.75 — trading 66.4% above its estimated fair value. The current Return-on-Tangible-Equity is 27.07%, which is near median its 10-year median of 28.90 and 270.8% above the Agriculture industry median of 7.30. Yunnan Yuntianhua Co's overall GF Score™ is 72/100 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 Yunnan Yuntianhua Co (SHSE:600096), the current Return-on-Tangible-Equity is 27.07% as of Mar. 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.
Is Yunnan Yuntianhua Co (SHSE:600096) Overvalued in 2026?
Based on GuruFocus' analysis, Yunnan Yuntianhua Co stock appears to be overvalued.
The current stock price of ¥27.75 is trading 66.4% above its estimated GF Value™ of ¥16.68.
GuruFocus considers Yunnan Yuntianhua Co to be Significantly Overvalued.
Key valuation signals for SHSE:600096:
Return-on-Tangible-Equity: 27.07% (near median its 10-year median of 28.90)
GF Value™: ¥16.68 vs. price of ¥27.75 (66.4% above fair value)
Industry Position: 270.8% above the Agriculture median (#27 of 249)
No single metric tells the full story. See the SHSE:600096 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yunnan Yuntianhua Co Ltd is engaged in the manufacturing of phosphate fertilizer, nitrogen fertilizer, and copolymerized formaldehyde. The products of the company include diammonium phosphate, potassium sulphate, urea, ammonium nitrate, calcium phosphate, and urea phosphate.
72GF Score
Get the complete analysis for SHSE:600096
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SHSE:600096 has been successfully added to your 
