Viva Goods CoVVCHF 53 Return-on-Tangible-Equity is -0.32% as of Dec. 2025. GuruFocus rates VVCHF with a GF Score™ of 53/100 and a GF Value™ of $0.13 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,011 Manufacturing - Apparel & Accessories companies, Viva Goods Co ranks worse than 59.45% 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. Viva Goods Co's annualized net income for the quarter that ended in Dec. 2025 was $-3 Mil. Viva Goods Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $909 Mil. Therefore, Viva Goods Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -0.32%.
The historical rank and industry rank for Viva Goods Co's Return-on-Tangible-Equity or its related term are showing as below:
VVCHF'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -2.84 Med: 2.64 Max: 80.12
Current: 2.46
During the past 13 years, Viva Goods Co's highest Return-on-Tangible-Equity was 80.12%. The lowest was -2.84%. And the median was 2.64%.
VVCHF's Return-on-Tangible-Equity is ranked worse than 59.45% of 1011
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.43
vs VVCHF: 2.46
Viva Goods Co (OTCPK:VVCHF) 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.
Viva Goods Co Return-on-Tangible-Equity Related Terms
Viva Goods Co Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Viva Goods 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.
VVCHF vs RL, LEVI, VFC: Return-on-Tangible-Equity Comparison
For the Apparel Manufacturing subindustry, Viva Goods 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.
Viva Goods Co Return-on-Tangible-Equity vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Viva Goods Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Viva Goods 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 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 -0.32% mean?
Viva Goods Co (VVCHF) has a Return-on-Tangible-Equity of -0.32% 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 Viva Goods Co and its competitors. According to the industry distribution chart, Viva Goods Co ranks #601 out of 1011 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 59.4%.
Is Viva Goods Co's Return-on-Tangible-Equity too high?
Viva Goods Co's current Return-on-Tangible-Equity is -0.32%. Based on the distribution chart, Viva Goods Co ranks #601 out of 1011 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Viva Goods Co has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Viva Goods Co's Return-on-Tangible-Equity compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Viva Goods Co ranks #601 out of 1011 companies for Return-on-Tangible-Equity. This places Viva Goods Co in the lower half of its industry. The industry median Return-on-Tangible-Equity is 4.43. 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 Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Equity among Manufacturing - Apparel & Accessories companies is 4.43, based on 1,011 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. 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 Viva Goods Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Equity is 4.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Viva Goods Co's current Return-on-Tangible-Equity is -0.32%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Viva Goods Co stock overvalued right now?
Based on GuruFocus' analysis, Viva Goods Co (VVCHF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.13, compared to a current price of $0.07 — trading 46.2% below its estimated fair value. The current Return-on-Tangible-Equity is -0.32%. Viva Goods Co's overall GF Score™ is 53/100 with 5 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 Viva Goods Co (VVCHF), the current Return-on-Tangible-Equity is -0.32% 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 Viva Goods Co (VVCHF) Overvalued in 2026?
Based on GuruFocus' analysis, Viva Goods Co stock appears to be undervalued.
The current stock price of $0.07 is trading 46.2% below its estimated GF Value™ of $0.13.
GuruFocus considers Viva Goods Co to be Possible Value Trap.
Key valuation signals for VVCHF:
Return-on-Tangible-Equity: -0.32%
GF Value™: $0.13 vs. price of $0.07 (46.2% below fair value)
No single metric tells the full story. See the VVCHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Viva Goods Co Ltd is principally engaged in the operation of a multi-brand apparel and footwear business. It also engages in the sports experience business, including the operation, service provision, and investment of sports destinations, sports competitions, and events, as well as an e-sports club. Along with its subsidiaries, the company operates in two reportable operating segments: the multi-brand apparel and footwear segment, and the sports experience segment. A majority of its revenue is generated from the multi-brand apparel and footwear segment, which engages in design and development, branding, and sales of apparel and footwear consumables through brands like Clarks, Testoni, Double Happiness, and Bossini, among others. Geographically, it derives maximum revenue from America.
53GF Score
Get the complete analysis for VVCHF
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
VVCHF has been successfully added to your 
