Universal Scientific Industrial (Shanghai) Co (SHSE:601231) Return-on-Tangible-Equity: 7.99% (As of Mar. 2026) — 39% Below Median

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SHSE:601231 Universal Scientific Industrial (Shanghai) Co Ltd SHSE:601231
76 GF Score
Price ¥24.48
GF Value ¥15.20
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Universal Scientific Industrial (Shanghai) Co Return-on-Tangible-Equity?

Universal Scientific Industrial (Shanghai) Co SHSE:601231 +0.37% 76 Return-on-Tangible-Equity is 7.99% as of Mar. 2026, which is 39% below its 10-year median of 13.04. GuruFocus rates SHSE:601231 with a GF Score™ of 76/100 and a GF Value™ of ¥15.20 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,384 Hardware companies, Universal Scientific Industrial (Shanghai) Co ranks better than 67.03% 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. Universal Scientific Industrial (Shanghai) Co's annualized net income for the quarter that ended in Mar. 2026 was ¥1,669 Mil. Universal Scientific Industrial (Shanghai) Co's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ¥20,885 Mil. Therefore, Universal Scientific Industrial (Shanghai) Co's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 7.99%.

The historical rank and industry rank for Universal Scientific Industrial (Shanghai) Co's Return-on-Tangible-Equity or its related term are showing as below:

SHSE:601231' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 10   Med: 13.04   Max: 22.81
Current: 10.22

During the past 13 years, Universal Scientific Industrial (Shanghai) Co's highest Return-on-Tangible-Equity was 22.81%. The lowest was 10.00%. And the median was 13.04%.

SHSE:601231's Return-on-Tangible-Equity is ranked better than
67.03% of 2384 companies
in the Hardware industry
Industry Median: 5.33 vs SHSE:601231: 10.22

Universal Scientific Industrial (Shanghai) Co  (SHSE:601231) 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.


Universal Scientific Industrial (Shanghai) Co Return-on-Tangible-Equity Related Terms


Universal Scientific Industrial (Shanghai) Co Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for Universal Scientific Industrial (Shanghai) 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.

Universal Scientific Industrial (Shanghai) Co Return-on-Tangible-Equity Chart

Universal Scientific Industrial (Shanghai) Co 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 16.16 22.81 12.66 10.00 10.07

Universal Scientific Industrial (Shanghai) Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 7.78 6.94 14.10 12.51 7.99

SHSE:601231 vs APH, GLW: Return-on-Tangible-Equity Comparison

For the Electronic Components subindustry, Universal Scientific Industrial (Shanghai) 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.


Universal Scientific Industrial (Shanghai) Co Return-on-Tangible-Equity vs Hardware Industry

For the Hardware industry and Technology sector, Universal Scientific Industrial (Shanghai) Co's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where Universal Scientific Industrial (Shanghai) Co's Return-on-Tangible-Equity falls into.


SHSE:601231
76GF Score
Universal Scientific Industrial (Shanghai) Co Ltd SHSE:601231
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Universal Scientific Industrial (Shanghai) Co Return-on-Tangible-Equity Calculation

Universal Scientific Industrial (Shanghai) Co'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 )
=1853.439/( (17037.914+19769.866 )/ 2 )
=1853.439/18403.89
=10.07 %

Universal Scientific Industrial (Shanghai) Co's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=1669.02/( (19769.866+21999.649)/ 2 )
=1669.02/20884.7575
=7.99 %

* 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 7.99% mean?
Universal Scientific Industrial (Shanghai) Co (SHSE:601231) has a Return-on-Tangible-Equity of 7.99% 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 Universal Scientific Industrial (Shanghai) Co and its competitors. This is 39% below median its historical median of 13.04. Over the past decade, Universal Scientific Industrial (Shanghai) Co's Return-on-Tangible-Equity has ranged from 10.00 to 22.81. According to the industry distribution chart, Universal Scientific Industrial (Shanghai) Co ranks #786 out of 2384 companies in the Hardware industry, placing it in the top 33%.
Is Universal Scientific Industrial (Shanghai) Co's Return-on-Tangible-Equity too high?
Universal Scientific Industrial (Shanghai) Co's current Return-on-Tangible-Equity of 7.99% is 39% below median its 10-year median of 13.04. Over the past 10 years, this metric has ranged from a low of 10.00 to a high of 22.81. The Hardware industry median Return-on-Tangible-Equity is 5.33. Universal Scientific Industrial (Shanghai) Co's value of 7.99% is 49.9% above this industry median. Based on the distribution chart, Universal Scientific Industrial (Shanghai) Co ranks #786 out of 2384 companies in the Hardware industry, which is above the industry midpoint. Overall, Universal Scientific Industrial (Shanghai) Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universal Scientific Industrial (Shanghai) Co's Return-on-Tangible-Equity compare to APH and GLW?
According to the Hardware industry distribution chart, Universal Scientific Industrial (Shanghai) Co ranks #786 out of 2384 companies for Return-on-Tangible-Equity. This puts Universal Scientific Industrial (Shanghai) Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 5.33. Universal Scientific Industrial (Shanghai) Co's value of 7.99% is 49.9% above this benchmark. Historically, Universal Scientific Industrial (Shanghai) Co's own Return-on-Tangible-Equity has ranged from 10.00 to 22.81 over the past decade. While the company's 10-year median is 13.04 vs. the industry median of 5.33, Universal Scientific Industrial (Shanghai) 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 a Hardware company?
The median Return-on-Tangible-Equity among Hardware companies is 5.33, based on 2,384 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. Universal Scientific Industrial (Shanghai) Co's current Return-on-Tangible-Equity of 7.99% is 49.9% 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 Universal Scientific Industrial (Shanghai) Co and its competitors. For the Hardware industry, the median Return-on-Tangible-Equity is 5.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Scientific Industrial (Shanghai) Co's current Return-on-Tangible-Equity is 7.99%, which is 39% below median its own 10-year median of 13.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Scientific Industrial (Shanghai) Co stock overvalued right now?
Based on GuruFocus' analysis, Universal Scientific Industrial (Shanghai) Co (SHSE:601231) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥15.20, compared to a current price of ¥24.48 — trading 61.1% above its estimated fair value. The current Return-on-Tangible-Equity is 7.99%, which is 39% below median its 10-year median of 13.04 and 49.9% above the Hardware industry median of 5.33. Universal Scientific Industrial (Shanghai) Co's overall GF Score™ is 76/100 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 Universal Scientific Industrial (Shanghai) Co (SHSE:601231), the current Return-on-Tangible-Equity is 7.99% 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 Universal Scientific Industrial (Shanghai) Co (SHSE:601231) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Scientific Industrial (Shanghai) Co stock appears to be overvalued. The current stock price of ¥24.48 is trading 61.1% above its estimated GF Value™ of ¥15.20. GuruFocus considers Universal Scientific Industrial (Shanghai) Co to be Significantly Overvalued.

Key valuation signals for SHSE:601231:

  • Return-on-Tangible-Equity: 7.99% (39% below median its 10-year median of 13.04)
  • GF Value™: ¥15.20 vs. price of ¥24.48 (61.1% above fair value)
  • GF Score™: 76/100 with 3 warning signs
  • Industry Position: 49.9% above the Hardware median (#786 of 2384)

No single metric tells the full story. See the SHSE:601231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Universal Scientific Industrial (Shanghai) Co Business Description

Address No. 169, Shengxia Road, 5th Floor, Building B, Pudong New Area, Shanghai, CHN, 201203
Universal Scientific Industrial (Shanghai) Co Ltd provides electronics manufacturing service industry, and its products are mainly used in consumer electronics, cloud storage, industrial, automotive electronics, and medical industries. The Company's service products, business layout, and operations are characterized by modularization, diversification, and globalization. The company's sales service network spans North America, Europe, Japan, China, Taiwan, and has manufacturing sites in China, Taiwan, Korea, and Mexico.
76GF Score

Get the complete analysis for SHSE:601231

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

¥24.48
Price
¥15.20
GF Value