3S Industry Group (SHSE:605305) Return-on-Tangible-Equity: 17.95% (As of Mar. 2026) — 13% Above Median

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SHSE:605305 3S Industry Group Inc SHSE:605305
100 GF Score
Price ¥39.53
GF Value ¥50.83
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is 3S Industry Group Return-on-Tangible-Equity?

3S Industry Group SHSE:605305 -0.93% 100 Return-on-Tangible-Equity is 17.95% as of Mar. 2026, which is 13% above its 10-year median of 15.95. GuruFocus rates SHSE:605305 with a GF Score™ of 100/100 and a GF Value™ of ¥50.83 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 2,973 Industrial Products companies, 3S Industry Group ranks better than 85.1% 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. 3S Industry Group's annualized net income for the quarter that ended in Mar. 2026 was ¥515 Mil. 3S Industry Group's average shareholder tangible equity for the quarter that ended in Mar. 2026 was ¥2,871 Mil. Therefore, 3S Industry Group's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 17.95%.

The historical rank and industry rank for 3S Industry Group's Return-on-Tangible-Equity or its related term are showing as below:

SHSE:605305' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 7.63   Med: 15.95   Max: 22.26
Current: 20.56

During the past 13 years, 3S Industry Group's highest Return-on-Tangible-Equity was 22.26%. The lowest was 7.63%. And the median was 15.95%.

SHSE:605305's Return-on-Tangible-Equity is ranked better than
85.1% of 2973 companies
in the Industrial Products industry
Industry Median: 6.76 vs SHSE:605305: 20.56

3S Industry Group  (SHSE:605305) 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.


3S Industry Group Return-on-Tangible-Equity Related Terms


3S Industry Group Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for 3S Industry 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.

3S Industry Group Return-on-Tangible-Equity Chart

3S Industry Group 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 15.73 7.63 9.87 13.62 20.16

3S Industry Group 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 15.74 25.27 26.41 13.30 17.95

SHSE:605305 vs GEV, ETN, PH: Return-on-Tangible-Equity Comparison

For the Specialty Industrial Machinery subindustry, 3S Industry 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.


3S Industry Group Return-on-Tangible-Equity vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, 3S Industry Group's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where 3S Industry Group's Return-on-Tangible-Equity falls into.


SHSE:605305
100GF Score
3S Industry Group Inc SHSE:605305
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

3S Industry Group Return-on-Tangible-Equity Calculation

3S Industry Group'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 )
=530.336/( (2453.102+2807.848 )/ 2 )
=530.336/2630.475
=20.16 %

3S Industry Group'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 )
=515.316/( (2807.848+2933.235)/ 2 )
=515.316/2870.5415
=17.95 %

* 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 17.95% mean?
3S Industry Group (SHSE:605305) has a Return-on-Tangible-Equity of 17.95% 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 3S Industry Group and its competitors. This is 13% above median its historical median of 15.95. Over the past decade, 3S Industry Group's Return-on-Tangible-Equity has ranged from 7.63 to 22.26. According to the industry distribution chart, 3S Industry Group ranks #443 out of 2973 companies in the Industrial Products industry, placing it in the top 14.9%.
Is 3S Industry Group's Return-on-Tangible-Equity too high?
3S Industry Group's current Return-on-Tangible-Equity of 17.95% is 13% above median its 10-year median of 15.95. Over the past 10 years, this metric has ranged from a low of 7.63 to a high of 22.26. The Industrial Products industry median Return-on-Tangible-Equity is 6.76. 3S Industry Group's value of 17.95% is 165.5% above this industry median. Based on the distribution chart, 3S Industry Group ranks #443 out of 2973 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, 3S Industry Group has a GF Score™ of 100/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 3S Industry Group's Return-on-Tangible-Equity compare to GEV and ETN?
According to the Industrial Products industry distribution chart, 3S Industry Group ranks #443 out of 2973 companies for Return-on-Tangible-Equity. This places 3S Industry Group in the top 15% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 6.76. 3S Industry Group's value of 17.95% is 165.5% above this benchmark. Historically, 3S Industry Group's own Return-on-Tangible-Equity has ranged from 7.63 to 22.26 over the past decade. While the company's 10-year median is 15.95 vs. the industry median of 6.76, 3S Industry Group 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 Industrial Products company?
The median Return-on-Tangible-Equity among Industrial Products companies is 6.76, based on 2,973 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. 3S Industry Group's current Return-on-Tangible-Equity of 17.95% is 165.5% 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 3S Industry Group and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Equity is 6.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3S Industry Group's current Return-on-Tangible-Equity is 17.95%, which is 13% above median its own 10-year median of 15.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3S Industry Group stock overvalued right now?
Based on GuruFocus' analysis, 3S Industry Group (SHSE:605305) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥50.83, compared to a current price of ¥39.53 — trading 22.2% below its estimated fair value. The current Return-on-Tangible-Equity is 17.95%, which is 13% above median its 10-year median of 15.95 and 165.5% above the Industrial Products industry median of 6.76. 3S Industry Group's overall GF Score™ is 100/100 with 4 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 3S Industry Group (SHSE:605305), the current Return-on-Tangible-Equity is 17.95% 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 3S Industry Group (SHSE:605305) Overvalued in 2026?

Based on GuruFocus' analysis, 3S Industry Group stock appears to be undervalued. The current stock price of ¥39.53 is trading 22.2% below its estimated GF Value™ of ¥50.83. GuruFocus considers 3S Industry Group to be Modestly Undervalued.

Key valuation signals for SHSE:605305:

  • Return-on-Tangible-Equity: 17.95% (13% above median its 10-year median of 15.95)
  • GF Value™: ¥50.83 vs. price of ¥39.53 (22.2% below fair value)
  • GF Score™: 100/100 with 4 warning signs
  • Industry Position: 165.5% above the Industrial Products median (#443 of 2973)

No single metric tells the full story. See the SHSE:605305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3S Industry Group Business Description

Address Chuangyi East 2nd Road, Building 1, No.15 Courtyard, Tongzhou District, Beijing, CHN, 101106
3S Industry Group Inc is engaged in Research and development, production and sales of special high-altitude safety work equipment, and provision of high-altitude safety work services.
100GF Score

Get the complete analysis for SHSE:605305

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

¥39.53
Price
¥50.83
GF Value