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ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Times Universal Group Holdings's annualizedNet Income for the quarter that ended in Jun. 2026 was HK$-4.1 Mil.
Times Universal Group Holdings's average Total Assets over the quarter that ended in Jun. 2026 was HK$105.4 Mil. Therefore, Times Universal Group Holdings's annualized ROA % for the quarter that ended in Jun. 2026 was -3.84%.
The historical rank and industry rank for Times Universal Group Holdings's ROA % or its related term are showing as below:
HKSE:02310'
s ROA % Range Over the Past 10 Years
Min: -38.49 Med: -8.88 Max: -1.27
Current: -1.27
During the past 13 years, Times Universal Group Holdings's highest ROA % was -1.27%. The lowest was -38.49%. And the median was -8.88%.
HKSE:02310's ROA % is ranked worse than 72.45% of 853
companies
in the Travel & Leisure industry
Industry Median: 2.46
vs HKSE:02310: -1.27
Times Universal Group Holdings (HKSE:02310) 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 (Jun. 2026) net income data. The Revenue data used here is two times the semi-annual (Jun. 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.
Times Universal Group Holdings ROA % Related Terms
Times Universal Group Holdings 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 Resorts & Casinos subindustry, Times Universal 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.
Times Universal Group Holdings ROA % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Times Universal Group Holdings's ROA % distribution charts can be found below:
* The bar in red indicates where Times Universal Group 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 (Jun. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Times Universal Group Holdings (HKSE:02310) has a ROA % of -3.84% as of Jun. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Times Universal Group Holdings and its competitors. According to the industry distribution chart, Times Universal Group Holdings ranks #618 out of 853 companies in the Travel & Leisure industry, placing it in the top 72.5%.
Is Times Universal Group Holdings' ROA % too high?
Times Universal Group Holdings' current ROA % is -3.84%. Based on the distribution chart, Times Universal Group Holdings ranks #618 out of 853 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Times Universal Group Holdings has a GF Score™ of 27/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Times Universal Group Holdings' ROA % compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Times Universal Group Holdings ranks #618 out of 853 companies for ROA %. This places Times Universal Group Holdings in the lower half of its industry. The industry median ROA % is 2.46. 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 Travel & Leisure company?
The median ROA % among Travel & Leisure companies is 2.46, based on 853 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 Times Universal Group Holdings and its competitors. For the Travel & Leisure industry, the median ROA % is 2.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Times Universal Group Holdings's current ROA % is -3.84%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Times Universal Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, Times Universal Group Holdings (HKSE:02310) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.18 — trading 350% above its estimated fair value. The current ROA % is -3.84%. Times Universal Group Holdings' overall GF Score™ is 27/100 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 Times Universal Group Holdings (HKSE:02310), the current ROA % is -3.84% as of Jun. 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 Times Universal Group Holdings (HKSE:02310) Overvalued in 2026?
Based on GuruFocus' analysis, Times Universal Group Holdings stock appears to be overvalued.
The current stock price of HK$0.18 is trading 350% above its estimated GF Value™ of HK$0.04.
GuruFocus considers Times Universal Group Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:02310:
ROA %: -3.84%
GF Value™: HK$0.04 vs. price of HK$0.18 (350% above fair value)
No single metric tells the full story. See the HKSE:02310 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Times Universal Group Holdings Ltd is a Hong Kong-based investment holding company. Along with its subsidiaries, it is principally engaged in the operation of hotels and the provision of property management services. The company has the following reportable segments: Hotel Operation, which is engaged in the operation of a resort in Canada; Properties Management, which is engaged in properties management in the People's Republic of China (PRC); and Catering Management, providing catering management services in the PRC. The majority of its revenue is generated from the Hotel operation segment. Geographically, the group generates maximum revenue from Canada and the rest from the People's Republic of China.
27GF Score
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