China Resources Pharmaceutical Group (STU:640) Return-on-Tangible-Equity: 25.87% (As of Dec. 2025) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

STU:640 China Resources Pharmaceutical Group Ltd STU:640
60 GF Score
Price €0.51
GF Value €0.64
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is China Resources Pharmaceutical Group Return-on-Tangible-Equity?

China Resources Pharmaceutical Group STU:640 -1.92% 60 Return-on-Tangible-Equity is 25.87% as of Dec. 2025, which is 8% above its 10-year median of 24.02. GuruFocus rates STU:640 with a GF Score™ of 60/100 and a GF Value™ of €0.64 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 900 Drug Manufacturers companies, China Resources Pharmaceutical Group ranks better than 84.22% 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. China Resources Pharmaceutical Group's annualized net income for the quarter that ended in Dec. 2025 was €477 Mil. China Resources Pharmaceutical Group's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €1,845 Mil. Therefore, China Resources Pharmaceutical Group's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 25.87%.

The historical rank and industry rank for China Resources Pharmaceutical Group's Return-on-Tangible-Equity or its related term are showing as below:

STU:640' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 19.58   Med: 24.02   Max: 41.94
Current: 25.63

During the past 13 years, China Resources Pharmaceutical Group's highest Return-on-Tangible-Equity was 41.94%. The lowest was 19.58%. And the median was 24.02%.

STU:640's Return-on-Tangible-Equity is ranked better than
84.22% of 900 companies
in the Drug Manufacturers industry
Industry Median: 7.925 vs STU:640: 25.63

China Resources Pharmaceutical Group  (STU:640) 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.


China Resources Pharmaceutical Group Return-on-Tangible-Equity Related Terms


China Resources Pharmaceutical Group Return-on-Tangible-Equity Historical Data

* Premium members only.

The historical data trend for China Resources Pharmaceutical 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.

China Resources Pharmaceutical Group Return-on-Tangible-Equity Chart

China Resources Pharmaceutical 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 22.25 23.69 23.45 20.03 23.39

China Resources Pharmaceutical Group 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 14.17 29.31 8.31 24.81 25.87

STU:640 vs ZTS, UTHR: Return-on-Tangible-Equity Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, China Resources Pharmaceutical 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.


China Resources Pharmaceutical Group Return-on-Tangible-Equity vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, China Resources Pharmaceutical Group's Return-on-Tangible-Equity distribution charts can be found below:

* The bar in red indicates where China Resources Pharmaceutical Group's Return-on-Tangible-Equity falls into.


STU:640
60GF Score
China Resources Pharmaceutical Group Ltd STU:640
Return-on-Tangible-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Resources Pharmaceutical Group Return-on-Tangible-Equity Calculation

China Resources Pharmaceutical 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 )
=490.52/( (2273.784+1920.189 )/ 2 )
=490.52/2096.9865
=23.39 %

China Resources Pharmaceutical Group'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 )
=477.292/( (1769.856+1920.189)/ 2 )
=477.292/1845.0225
=25.87 %

* 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 25.87% mean?
China Resources Pharmaceutical Group (STU:640) has a Return-on-Tangible-Equity of 25.87% 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 China Resources Pharmaceutical Group and its competitors. This is near median its historical median of 24.02. Over the past decade, China Resources Pharmaceutical Group's Return-on-Tangible-Equity has ranged from 19.58 to 41.94. According to the industry distribution chart, China Resources Pharmaceutical Group ranks #142 out of 900 companies in the Drug Manufacturers industry, placing it in the top 15.8%.
Is China Resources Pharmaceutical Group's Return-on-Tangible-Equity too high?
China Resources Pharmaceutical Group's current Return-on-Tangible-Equity of 25.87% is near median its 10-year median of 24.02. Over the past 10 years, this metric has ranged from a low of 19.58 to a high of 41.94. The Drug Manufacturers industry median Return-on-Tangible-Equity is 7.93. China Resources Pharmaceutical Group's value of 25.87% is 226.4% above this industry median. Based on the distribution chart, China Resources Pharmaceutical Group ranks #142 out of 900 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, China Resources Pharmaceutical Group has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Resources Pharmaceutical Group's Return-on-Tangible-Equity compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, China Resources Pharmaceutical Group ranks #142 out of 900 companies for Return-on-Tangible-Equity. This places China Resources Pharmaceutical Group in the top 16% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 7.93. China Resources Pharmaceutical Group's value of 25.87% is 226.4% above this benchmark. Historically, China Resources Pharmaceutical Group's own Return-on-Tangible-Equity has ranged from 19.58 to 41.94 over the past decade. While the company's 10-year median is 24.02 vs. the industry median of 7.93, China Resources Pharmaceutical 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 a Drug Manufacturers company?
The median Return-on-Tangible-Equity among Drug Manufacturers companies is 7.93, based on 900 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. China Resources Pharmaceutical Group's current Return-on-Tangible-Equity of 25.87% is 226.4% 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 China Resources Pharmaceutical Group and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Equity is 7.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Resources Pharmaceutical Group's current Return-on-Tangible-Equity is 25.87%, which is near median its own 10-year median of 24.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Resources Pharmaceutical Group stock overvalued right now?
Based on GuruFocus' analysis, China Resources Pharmaceutical Group (STU:640) is currently considered Modestly Undervalued. The stock's GF Value™ is €0.64, compared to a current price of €0.51 — trading 20.3% below its estimated fair value. The current Return-on-Tangible-Equity is 25.87%, which is near median its 10-year median of 24.02 and 226.4% above the Drug Manufacturers industry median of 7.93. China Resources Pharmaceutical Group's overall GF Score™ is 60/100 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 China Resources Pharmaceutical Group (STU:640), the current Return-on-Tangible-Equity is 25.87% 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 China Resources Pharmaceutical Group (STU:640) Overvalued in 2026?

Based on GuruFocus' analysis, China Resources Pharmaceutical Group stock appears to be undervalued. The current stock price of €0.51 is trading 20.3% below its estimated GF Value™ of €0.64. GuruFocus considers China Resources Pharmaceutical Group to be Modestly Undervalued.

Key valuation signals for STU:640:

  • Return-on-Tangible-Equity: 25.87% (near median its 10-year median of 24.02)
  • GF Value™: €0.64 vs. price of €0.51 (20.3% below fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 226.4% above the Drug Manufacturers median (#142 of 900)

No single metric tells the full story. See the STU:640 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Resources Pharmaceutical Group Business Description

Other Exchanges 03320:Hong Kong
Address 26 Harbour Road, Room 4104-05, 41st Floor, China Resources Building, Wanchai, HKG
China Resources Pharmaceutical Group Ltd is principally engaged in the manufacture, distribution and retail of pharmaceutical and healthcare products. Specifically, the Group has four reportable segments as follows: Pharmaceutical manufacturing business, Pharmaceutical distribution business, Pharmaceutical retail business , and Other business operations. The company generates majority of its revenue from the Pharmaceutical distribution business.
60GF Score

Get the complete analysis for STU:640

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

€0.51
Price
€0.64
GF Value