Fountain Set (Holdings)FRA:FOV 50 ROA % is 1.78% as of Dec. 2025, which is 11% below its 10-year median of 1.99. GuruFocus rates FRA:FOV with a GF Score™ of 50/100 and a GF Value™ of €0.05. The stock has 5 warning signs investors should review. Among 1,062 Manufacturing - Apparel & Accessories companies, Fountain Set (Holdings) ranks worse than 52.17% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Fountain Set (Holdings)'s annualizedNet Income for the quarter that ended in Dec. 2025 was €8.9 Mil.
Fountain Set (Holdings)'s average Total Assets over the quarter that ended in Dec. 2025 was €501.6 Mil. Therefore, Fountain Set (Holdings)'s annualized ROA % for the quarter that ended in Dec. 2025 was 1.78%.
The historical rank and industry rank for Fountain Set (Holdings)'s ROA % or its related term are showing as below:
FRA:FOV'
s ROA % Range Over the Past 10 Years
Min: -2.14 Med: 1.99 Max: 4.32
Current: 1.56
During the past 13 years, Fountain Set (Holdings)'s highest ROA % was 4.32%. The lowest was -2.14%. And the median was 1.99%.
Fountain Set (Holdings) (FRA:FOV) 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 banks 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:
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.
* 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.
Fountain Set (Holdings) ROA % Competitor Comparison
For the Textile Manufacturing subindustry, Fountain Set (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.
Fountain Set (Holdings) ROA % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Fountain Set (Holdings)'s ROA % distribution charts can be found below:
* The bar in red indicates where Fountain Set (Holdings)'s ROA % 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 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.
Fountain Set (Holdings) (FRA:FOV) has a ROA % of 1.78% 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 Fountain Set (Holdings) and its competitors. This is 11% below median its historical median of 1.99. According to the industry distribution chart, Fountain Set (Holdings) ranks #554 out of 1062 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 52.2%.
Is Fountain Set (Holdings)'s ROA % too high?
Fountain Set (Holdings)'s current ROA % of 1.78% is 11% below median its 10-year median of 1.99. The Manufacturing - Apparel & Accessories industry median ROA % is 1.92. Fountain Set (Holdings)'s value of 1.78% is 7.3% below this industry median. Based on the distribution chart, Fountain Set (Holdings) ranks #554 out of 1062 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Fountain Set (Holdings) has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Fountain Set (Holdings)'s ROA % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Fountain Set (Holdings) ranks #554 out of 1062 companies for ROA %. This places Fountain Set (Holdings) in the lower half of its industry. The industry median ROA % is 1.92. Fountain Set (Holdings)'s value of 1.78% is 7.3% below this benchmark. While the company's 10-year median is 1.99 vs. the industry median of 1.92, Fountain Set (Holdings) has consistently been below 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 ROA % for a Manufacturing - Apparel & Accessories company?
The median ROA % among Manufacturing - Apparel & Accessories companies is 1.92, based on 1,062 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. Fountain Set (Holdings)'s current ROA % of 1.78% is 7.3% below 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 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 Fountain Set (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. Fountain Set (Holdings)'s current ROA % is 1.78%, which is 11% below median its own 10-year median of 1.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fountain Set (Holdings) stock overvalued right now?
Fountain Set (Holdings) (FRA:FOV) has a current ROA % of 1.78%. The stock's GF Value™ is €0.05, compared to a current price of €0.06 — trading 22% above its estimated fair value. The current ROA % is 1.78%, which is 11% below median its 10-year median of 1.99 and 7.3% below the Manufacturing - Apparel & Accessories industry median of 1.92. Fountain Set (Holdings)'s overall GF Score™ is 50/100 with 5 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 Fountain Set (Holdings) (FRA:FOV), the current ROA % is 1.78% 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 Fountain Set (Holdings) (FRA:FOV) Overvalued in 2026?
Based on GuruFocus' analysis, Fountain Set (Holdings) stock appears to be overvalued.
The current stock price of €0.06 is trading 22% above its estimated GF Value™ of €0.05.
Key valuation signals for FRA:FOV:
ROA %: 1.78% (11% below median its 10-year median of 1.99)
GF Value™: €0.05 vs. price of €0.06 (22% above fair value)
Industry Position: 7.3% below the Manufacturing - Apparel & Accessories median (#554 of 1062)
No single metric tells the full story. See the FRA:FOV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fountain Set (Holdings) Ltd and its subsidiaries are circularly knitted fabric manufacturers. It provides vertically integrated operations in fabric knitting, dyeing, printing, and finishing. In addition, the group's product range also includes garments. The company supplies knitted fabric to garment manufacturers for apparel products like sportswear, casual wear, sleepwear, and innerwear. The operating segments of the company are the production and sales of dyed fabrics and yarns, and the Production and sales of garments. The group operates in Hong Kong, China, Taiwan, Korea, Sri Lanka, America, Europe, Vietnam and Others, of which maximum revenue is generated from The PRC.
50GF Score
Get the complete analysis for FRA:FOV
ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:FOV has been successfully added to your 
