Chiangmai Frozen Foods PCL (BKK:CM) ROA %: -6.51% (As of Mar. 2026)


BKK:CM Chiangmai Frozen Foods PCL BKK:CM
66 GF Score
Price ฿1.57
GF Value ฿1.61
Valuation Fairly Valued
! 3 Warning Signs
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What is Chiangmai Frozen Foods PCL ROA %?

Chiangmai Frozen Foods PCL BKK:CM 66 ROA % is -6.51% as of Mar. 2026. GuruFocus rates BKK:CM with a GF Score™ of 66/100 and a GF Value™ of ฿1.61 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,990 Consumer Packaged Goods companies, Chiangmai Frozen Foods PCL ranks worse than 76.13% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Chiangmai Frozen Foods PCL's annualized Net Income for the quarter that ended in Mar. 2026 was ฿-96 Mil. Chiangmai Frozen Foods PCL's average Total Assets over the quarter that ended in Mar. 2026 was ฿1,475 Mil. Therefore, Chiangmai Frozen Foods PCL's annualized ROA % for the quarter that ended in Mar. 2026 was -6.51%.

The historical rank and industry rank for Chiangmai Frozen Foods PCL's ROA % or its related term are showing as below:

BKK:CM' s ROA % Range Over the Past 10 Years
Min: -4.44   Med: 2.9   Max: 12.64
Current: -1.13

During the past 13 years, Chiangmai Frozen Foods PCL's highest ROA % was 12.64%. The lowest was -4.44%. And the median was 2.90%.

BKK:CM's ROA % is ranked worse than
76.13% of 1990 companies
in the Consumer Packaged Goods industry
Industry Median: 3.245 vs BKK:CM: -1.13

Chiangmai Frozen Foods PCL  (BKK:CM) ROA % Explanation

ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A bank’s ROA % is typically well under 2%.

Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:

ROA %(Q: Mar. 2026 )
=Net Income/Total Assets
=-96.088/1475.2465
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-96.088 / 942.808)*(942.808 / 1475.2465)
=Net Margin %*Asset Turnover
=-10.19 %*0.6391
=-6.51 %

Note: The Net Income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data.

* 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.


Be Aware

Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.

E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.


Chiangmai Frozen Foods PCL ROA % Related Terms


Chiangmai Frozen Foods PCL ROA % Historical Data

* Premium members only.

The historical data trend for Chiangmai Frozen Foods PCL's ROA % 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.

Chiangmai Frozen Foods PCL ROA % Chart

Chiangmai Frozen Foods PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -4.44 -1.93 6.22 3.55 1.33

Chiangmai Frozen Foods PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROA % 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 3.38 2.28 3.66 -4.08 -6.51

BKK:CM vs KHC, GIS: ROA % Comparison

For the Packaged Foods subindustry, Chiangmai Frozen Foods PCL's ROA %, along with its competitors' market caps and ROA % 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.


Chiangmai Frozen Foods PCL ROA % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Chiangmai Frozen Foods PCL's ROA % distribution charts can be found below:

* The bar in red indicates where Chiangmai Frozen Foods PCL's ROA % falls into.


BKK:CM
66GF Score
Chiangmai Frozen Foods PCL BKK:CM
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Chiangmai Frozen Foods PCL ROA % Calculation

Chiangmai Frozen Foods PCL's annualized ROA % for the fiscal year that ended in Dec. 2025 is calculated as:

ROA %=Net Income (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=19.836/( (1500.749+1480.997)/ 2 )
=19.836/1490.873
=1.33 %

Chiangmai Frozen Foods PCL's annualized ROA % for the quarter that ended in Mar. 2026 is calculated as:

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=-96.088/( (1480.997+1469.496)/ 2 )
=-96.088/1475.2465
=-6.51 %

* 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 ROA %, the net income of the last fiscal year and the average total assets 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. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of -6.51% mean?
Chiangmai Frozen Foods PCL (BKK:CM) has a ROA % of -6.51% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Chiangmai Frozen Foods PCL and its competitors. According to the industry distribution chart, Chiangmai Frozen Foods PCL ranks #1515 out of 1990 companies in the Consumer Packaged Goods industry, placing it in the top 76.1%.
Is Chiangmai Frozen Foods PCL's ROA % too high?
Chiangmai Frozen Foods PCL's current ROA % is -6.51%. Based on the distribution chart, Chiangmai Frozen Foods PCL ranks #1515 out of 1990 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Chiangmai Frozen Foods PCL has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Chiangmai Frozen Foods PCL's ROA % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Chiangmai Frozen Foods PCL ranks #1515 out of 1990 companies for ROA %. This places Chiangmai Frozen Foods PCL in the lower half of its industry. The industry median ROA % is 3.25. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROA % for a Consumer Packaged Goods company?
The median ROA % among Consumer Packaged Goods companies is 3.25, based on 1,990 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Chiangmai Frozen Foods PCL and its competitors. For the Consumer Packaged Goods industry, the median ROA % is 3.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chiangmai Frozen Foods PCL's current ROA % is -6.51%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chiangmai Frozen Foods PCL stock overvalued right now?
Based on GuruFocus' analysis, Chiangmai Frozen Foods PCL (BKK:CM) is currently considered Fairly Valued. The stock's GF Value™ is ฿1.61, compared to a current price of ฿1.57 — trading 2.5% below its estimated fair value. The current ROA % is -6.51%. Chiangmai Frozen Foods PCL's overall GF Score™ is 66/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For Chiangmai Frozen Foods PCL (BKK:CM), the current ROA % is -6.51% 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 Chiangmai Frozen Foods PCL (BKK:CM) Overvalued in 2026?

Based on GuruFocus' analysis, Chiangmai Frozen Foods PCL stock appears to be undervalued. The current stock price of ฿1.57 is trading 2.5% below its estimated GF Value™ of ฿1.61. GuruFocus considers Chiangmai Frozen Foods PCL to be Fairly Valued.

Key valuation signals for BKK:CM:

  • ROA %: -6.51%
  • GF Value™: ฿1.61 vs. price of ฿1.57 (2.5% below fair value)
  • GF Score™: 66/100 with 3 warning signs

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


Chiangmai Frozen Foods PCL Business Description

Address Surawongse road, 149/34, Floor 3rd-4th, Soi Anglo Plaza, Surawongse, Bangrak, Bangkok, THA, 10500
Chiangmai Frozen Foods PCL is a Thailand-based company. It is engaged in the business of manufacturing and exporting frozen vegetables. Its product line consists of Soybeans, Green beans, Sweet corn, Baby corn, and Mixed vegetables. Geographically the company sells its products in Thailand and also exports it to other countries, of which key revenue is generated from the export sales.
66GF Score

Get the complete analysis for BKK:CM

ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

฿1.57
Price
฿1.61
GF Value