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.
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.
Cosmos Machinery EnterprisesHKSE:00118 43 ROA % is 1.02% as of Dec. 2025, which is 55% above its 10-year median of 0.66. GuruFocus rates HKSE:00118 with a GF Score™ of 43/100 and a GF Value™ of HK$0.24 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 553 Conglomerates companies, Cosmos Machinery Enterprises ranks worse than 68.54% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Cosmos Machinery Enterprises's annualizedNet Income for the quarter that ended in Dec. 2025 was HK$24 Mil.
Cosmos Machinery Enterprises's average Total Assets over the quarter that ended in Dec. 2025 was HK$2,328 Mil. Therefore, Cosmos Machinery Enterprises's annualized ROA % for the quarter that ended in Dec. 2025 was 1.02%.
The historical rank and industry rank for Cosmos Machinery Enterprises's ROA % or its related term are showing as below:
HKSE:00118'
s ROA % Range Over the Past 10 Years
Min: -11.3 Med: 0.66 Max: 3.09
Current: 0.59
During the past 13 years, Cosmos Machinery Enterprises's highest ROA % was 3.09%. The lowest was -11.30%. And the median was 0.66%.
HKSE:00118's ROA % is ranked worse than 68.54% of 553
companies
in the Conglomerates industry
Industry Median: 2.7
vs HKSE:00118: 0.59
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.
Cosmos Machinery Enterprises ROA % Related Terms
Cosmos Machinery Enterprises ROA % Historical 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.
For the Conglomerates subindustry, Cosmos Machinery Enterprises'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.
Cosmos Machinery Enterprises ROA % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Cosmos Machinery Enterprises's ROA % distribution charts can be found below:
* The bar in red indicates where Cosmos Machinery Enterprises'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.
Cosmos Machinery Enterprises (HKSE:00118) has a ROA % of 1.02% 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 Cosmos Machinery Enterprises and its competitors. This is 55% above median its historical median of 0.66. According to the industry distribution chart, Cosmos Machinery Enterprises ranks #379 out of 553 companies in the Conglomerates industry, placing it in the top 68.5%.
Is Cosmos Machinery Enterprises' ROA % too high?
Cosmos Machinery Enterprises' current ROA % of 1.02% is 55% above median its 10-year median of 0.66. The Conglomerates industry median ROA % is 2.70. Cosmos Machinery Enterprises' value of 1.02% is 62.2% below this industry median. Based on the distribution chart, Cosmos Machinery Enterprises ranks #379 out of 553 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Cosmos Machinery Enterprises has a GF Score™ of 43/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cosmos Machinery Enterprises' ROA % compare to MMM and HON?
According to the Conglomerates industry distribution chart, Cosmos Machinery Enterprises ranks #379 out of 553 companies for ROA %. This places Cosmos Machinery Enterprises in the lower half of its industry. The industry median ROA % is 2.70. Cosmos Machinery Enterprises' value of 1.02% is 62.2% below this benchmark. While the company's 10-year median is 0.66 vs. the industry median of 2.70, Cosmos Machinery Enterprises 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 Conglomerates company?
The median ROA % among Conglomerates companies is 2.70, based on 553 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. Cosmos Machinery Enterprises's current ROA % of 1.02% is 62.2% 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 Cosmos Machinery Enterprises and its competitors. For the Conglomerates industry, the median ROA % is 2.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmos Machinery Enterprises's current ROA % is 1.02%, which is 55% above median its own 10-year median of 0.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmos Machinery Enterprises stock overvalued right now?
Based on GuruFocus' analysis, Cosmos Machinery Enterprises (HKSE:00118) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.24, compared to a current price of HK$0.20 — trading 17.1% below its estimated fair value. The current ROA % is 1.02%, which is 55% above median its 10-year median of 0.66 and 62.2% below the Conglomerates industry median of 2.70. Cosmos Machinery Enterprises' overall GF Score™ is 43/100 with 4 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 Cosmos Machinery Enterprises (HKSE:00118), the current ROA % is 1.02% 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 Cosmos Machinery Enterprises (HKSE:00118) Overvalued in 2026?
Based on GuruFocus' analysis, Cosmos Machinery Enterprises stock appears to be undervalued.
The current stock price of HK$0.20 is trading 17.1% below its estimated GF Value™ of HK$0.24.
GuruFocus considers Cosmos Machinery Enterprises to be Modestly Undervalued.
Key valuation signals for HKSE:00118:
ROA %: 1.02% (55% above median its 10-year median of 0.66)
GF Value™: HK$0.24 vs. price of HK$0.20 (17.1% below fair value)
Industry Position: 62.2% below the Conglomerates median (#379 of 553)
No single metric tells the full story. See the HKSE:00118 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cosmos Machinery Enterprises Ltd is an investment holding company. Its segments include Trading of Industrial Consumables; Processing and Manufacturing of Plastic Products; Manufacturing of Machinery; and Machinery Leasing. Majority of the revenue is derived from the Manufacturing of machinery segment. Geographically, group's operations are located in Hong Kong, Mainland China, other Asia-Pacific countries, North America and Europe.
43GF Score
Get the complete analysis for HKSE:00118
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
HKSE:00118 has been successfully added to your 
