China FoodsSTU:CFH +0.60%53 Return-on-Tangible-Equity is 19.49% as of Dec. 2025, which is 58% below its 10-year median of 46.23. GuruFocus rates STU:CFH with a GF Score™ of 53/100 and a GF Value™ of €0.34 (Fairly Valued). The stock has 1 warning sign investors should review. Among 108 Beverages - Non-Alcoholic companies, China Foods ranks better than 79.63% 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 Foods's annualized net income for the quarter that ended in Dec. 2025 was €69 Mil. China Foods's average shareholder tangible equity for the quarter that ended in Dec. 2025 was €353 Mil. Therefore, China Foods's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 19.49%.
The historical rank and industry rank for China Foods's Return-on-Tangible-Equity or its related term are showing as below:
STU:CFH'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 14.71 Med: 46.23 Max: 735.73
Current: 31.77
During the past 13 years, China Foods's highest Return-on-Tangible-Equity was 735.73%. The lowest was 14.71%. And the median was 46.23%.
STU:CFH's Return-on-Tangible-Equity is ranked better than 79.63% of 108
companies
in the Beverages - Non-Alcoholic industry
Industry Median: 13.27
vs STU:CFH: 31.77
China Foods (STU:CFH) 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 Foods Return-on-Tangible-Equity Related Terms
China Foods Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for China Foods'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.
STU:CFH vs KO, PEP, MNST: Return-on-Tangible-Equity Comparison
For the Beverages - Non-Alcoholic subindustry, China Foods'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 Foods Return-on-Tangible-Equity vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Foods's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where China Foods'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 19.49% mean?
China Foods (STU:CFH) has a Return-on-Tangible-Equity of 19.49% 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 Foods and its competitors. This is 58% below median its historical median of 46.23. Over the past decade, China Foods' Return-on-Tangible-Equity has ranged from 14.71 to 735.73. According to the industry distribution chart, China Foods ranks #22 out of 108 companies in the Beverages - Non-Alcoholic industry, placing it in the top 20.4%.
Is China Foods' Return-on-Tangible-Equity too high?
China Foods' current Return-on-Tangible-Equity of 19.49% is 58% below median its 10-year median of 46.23. Over the past 10 years, this metric has ranged from a low of 14.71 to a high of 735.73. The Beverages - Non-Alcoholic industry median Return-on-Tangible-Equity is 13.27. China Foods' value of 19.49% is 46.9% above this industry median. Based on the distribution chart, China Foods ranks #22 out of 108 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, China Foods has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Foods' Return-on-Tangible-Equity compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, China Foods ranks #22 out of 108 companies for Return-on-Tangible-Equity. This places China Foods in the top 20% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 13.27. China Foods' value of 19.49% is 46.9% above this benchmark. Historically, China Foods' own Return-on-Tangible-Equity has ranged from 14.71 to 735.73 over the past decade. While the company's 10-year median is 46.23 vs. the industry median of 13.27, China Foods 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 Beverages - Non-Alcoholic company?
The median Return-on-Tangible-Equity among Beverages - Non-Alcoholic companies is 13.27, based on 108 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 Foods's current Return-on-Tangible-Equity of 19.49% is 46.9% 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 China Foods and its competitors. For the Beverages - Non-Alcoholic industry, the median Return-on-Tangible-Equity is 13.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Foods's current Return-on-Tangible-Equity is 19.49%, which is 58% below median its own 10-year median of 46.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Foods stock overvalued right now?
Based on GuruFocus' analysis, China Foods (STU:CFH) is currently considered Fairly Valued. The stock's GF Value™ is €0.34, compared to a current price of €0.33 — trading 1.8% below its estimated fair value. The current Return-on-Tangible-Equity is 19.49%, which is 58% below median its 10-year median of 46.23 and 46.9% above the Beverages - Non-Alcoholic industry median of 13.27. China Foods' overall GF Score™ is 53/100 with 1 warning sign 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 Foods (STU:CFH), the current Return-on-Tangible-Equity is 19.49% 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 Foods (STU:CFH) Overvalued in 2026?
Based on GuruFocus' analysis, China Foods stock appears to be undervalued.
The current stock price of €0.33 is trading 1.8% below its estimated GF Value™ of €0.34.
GuruFocus considers China Foods to be Fairly Valued.
Key valuation signals for STU:CFH:
Return-on-Tangible-Equity: 19.49% (58% below median its 10-year median of 46.23)
GF Value™: €0.34 vs. price of €0.33 (1.8% below fair value)
Industry Position: 46.9% above the Beverages - Non-Alcoholic median (#22 of 108)
No single metric tells the full story. See the STU:CFH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Foods Ltd is an investment holding company that operates in the beverage business. It offers twenty-four brands of products in ten types of beverages which include sparkling drink, juice, water, milk drink, energy drink, tea, coffee, functional nutrition drink, sports drink, plant-based protein drink, and alcoholic drink.
53GF Score
Get the complete analysis for STU:CFH
Return-on-Tangible-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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