CGUHF (China Ting Group Holdings) ROA %: -3.36% (As of Dec. 2025)

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.

CGUHF China Ting Group Holdings Ltd CGUHF
40 GF Score
Price $0.12
GF Value $0.18
! 7 Warning Signs
View Full Analysis

What is China Ting Group Holdings ROA %?

China Ting Group Holdings CGUHF 40 ROA % is -3.36% as of Dec. 2025. GuruFocus rates CGUHF with a GF Score™ of 40/100 and a GF Value™ of $0.18. The stock has 7 warning signs investors should review. Among 1,069 Manufacturing - Apparel & Accessories companies, China Ting Group Holdings ranks worse than 82.6% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. China Ting Group Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was $-14.3 Mil. China Ting Group Holdings's average Total Assets over the quarter that ended in Dec. 2025 was $424.9 Mil. Therefore, China Ting Group Holdings's annualized ROA % for the quarter that ended in Dec. 2025 was -3.36%.

The historical rank and industry rank for China Ting Group Holdings's ROA % or its related term are showing as below:

CGUHF' s ROA % Range Over the Past 10 Years
Min: -14.39   Med: -2.72   Max: 4.45
Current: -4.25

During the past 13 years, China Ting Group Holdings's highest ROA % was 4.45%. The lowest was -14.39%. And the median was -2.72%.

CGUHF's ROA % is ranked worse than
82.6% of 1069 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.92 vs CGUHF: -4.25

China Ting Group Holdings  (OTCPK:CGUHF) 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: Dec. 2025 )
=Net Income/Total Assets
=-14.27/424.932
=(Net Income / Revenue)*(Revenue / Total Assets)
=(-14.27 / 189.35)*(189.35 / 424.932)
=Net Margin %*Asset Turnover
=-7.54 %*0.4456
=-3.36 %

Note: The Net Income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) 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.


China Ting Group Holdings ROA % Related Terms


China Ting Group Holdings ROA % Historical Data

* Premium members only.

The historical data trend for China Ting Group Holdings'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.

China Ting Group Holdings ROA % Chart

China Ting Group Holdings 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 -8.31 -3.97 -10.22 -14.42 -4.29

China Ting Group Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -15.70 -8.37 -20.59 -5.09 -3.36

CGUHF vs RL, LEVI, VFC: ROA % Comparison

For the Apparel Manufacturing subindustry, China Ting Group Holdings'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.


China Ting Group Holdings ROA % vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, China Ting Group Holdings's ROA % distribution charts can be found below:

* The bar in red indicates where China Ting Group Holdings's ROA % falls into.


CGUHF
40GF Score
China Ting Group Holdings Ltd CGUHF
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Ting Group Holdings ROA % Calculation

China Ting Group Holdings'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 )
=-18.069/( (422.588+420.053)/ 2 )
=-18.069/421.3205
=-4.29 %

China Ting Group Holdings's annualized ROA % for the quarter that ended in Dec. 2025 is calculated as:

ROA %=Net Income (Q: Dec. 2025 )/( (Total Assets (Q: Jun. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=-14.27/( (429.811+420.053)/ 2 )
=-14.27/424.932
=-3.36 %

* 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 two times the semi-annual (Dec. 2025) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of -3.36% mean?
China Ting Group Holdings (CGUHF) has a ROA % of -3.36% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on China Ting Group Holdings and its competitors. According to the industry distribution chart, China Ting Group Holdings ranks #883 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 82.6%.
Is China Ting Group Holdings' ROA % too high?
China Ting Group Holdings' current ROA % is -3.36%. Based on the distribution chart, China Ting Group Holdings ranks #883 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, China Ting Group Holdings has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does China Ting Group Holdings' ROA % compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China Ting Group Holdings ranks #883 out of 1069 companies for ROA %. This places China Ting Group Holdings in the lower half of its industry. The industry median ROA % is 1.92. 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 Manufacturing - Apparel & Accessories company?
The median ROA % among Manufacturing - Apparel & Accessories companies is 1.92, based on 1,069 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 China Ting Group Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROA % is 1.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Ting Group Holdings's current ROA % is -3.36%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Ting Group Holdings stock overvalued right now?
China Ting Group Holdings (CGUHF) has a current ROA % of -3.36%. The stock's GF Value™ is $0.18, compared to a current price of $0.12 — trading 36.1% below its estimated fair value. The current ROA % is -3.36%. China Ting Group Holdings' overall GF Score™ is 40/100 with 7 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 China Ting Group Holdings (CGUHF), the current ROA % is -3.36% 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 Ting Group Holdings (CGUHF) Overvalued in 2026?

Based on GuruFocus' analysis, China Ting Group Holdings stock appears to be undervalued. The current stock price of $0.12 is trading 36.1% below its estimated GF Value™ of $0.18.

Key valuation signals for CGUHF:

  • ROA %: -3.36%
  • GF Value™: $0.18 vs. price of $0.12 (36.1% below fair value)
  • GF Score™: 40/100 with 7 warning signs

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


China Ting Group Holdings Business Description

Other Exchanges 03398:Hong Kong
Address 55 King Yip Street, 27th Floor, King Palace Plaza, Kwun Tong, Kowloon, Hong Kong, HKG
China Ting Group Holdings Ltd is an investment holding company. Along with its subsidiaries, the firm is engaged in garment manufacturing for export and retailing branded fashion apparel in Mainland China. It operates in three reportable segments, including manufacturing and sale of garments on an original equipment manufacturer (OEM), manufacturing and retailing of branded fashion apparel (Retail), and property investment in the Chinese Mainland (Property investment). The Group derives the majority of its revenue from the OEM segment. Geographically, it derives maximum revenue from the Chinese mainland and also has operations in North America, the European Union, Hong Kong, and Other regions.
40GF Score

Get the complete analysis for CGUHF

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

$0.12
Price
$0.18
GF Value