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.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Cornerstone Financial Holdings's annualizedNet Income for the quarter that ended in Dec. 2025 was HK$5.33 Mil.
Cornerstone Financial Holdings's average Total Assets over the quarter that ended in Dec. 2025 was HK$195.75 Mil. Therefore, Cornerstone Financial Holdings's annualized ROA % for the quarter that ended in Dec. 2025 was 2.72%.
The historical rank and industry rank for Cornerstone Financial Holdings's ROA % or its related term are showing as below:
HKSE:08112'
s ROA % Range Over the Past 10 Years
Min: -28.16 Med: -11.57 Max: -5.66
Current: -9.84
During the past 13 years, Cornerstone Financial Holdings's highest ROA % was -5.66%. The lowest was -28.16%. And the median was -11.57%.
HKSE:08112's ROA % is ranked worse than 77.75% of 1029
companies
in the Media - Diversified industry
Industry Median: 0.75
vs HKSE:08112: -9.84
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.
Cornerstone Financial Holdings ROA % Related Terms
Cornerstone Financial 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 Advertising Agencies subindustry, Cornerstone Financial 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.
Cornerstone Financial Holdings ROA % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Cornerstone Financial Holdings's ROA % distribution charts can be found below:
* The bar in red indicates where Cornerstone Financial 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.
Cornerstone Financial Holdings (HKSE:08112) has a ROA % of 2.72% 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 Cornerstone Financial Holdings and its competitors. According to the industry distribution chart, Cornerstone Financial Holdings ranks #800 out of 1029 companies in the Media - Diversified industry, placing it in the top 77.7%.
Is Cornerstone Financial Holdings' ROA % too high?
Cornerstone Financial Holdings' current ROA % is 2.72%. The Media - Diversified industry median ROA % is 0.75. Cornerstone Financial Holdings' value of 2.72% is 262.7% above this industry median. Based on the distribution chart, Cornerstone Financial Holdings ranks #800 out of 1029 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Cornerstone Financial Holdings has a GF Score™ of 42/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cornerstone Financial Holdings' ROA % compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Cornerstone Financial Holdings ranks #800 out of 1029 companies for ROA %. This places Cornerstone Financial Holdings in the lower half of its industry. The industry median ROA % is 0.75. Cornerstone Financial Holdings' value of 2.72% is 262.7% above this benchmark. 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 Media - Diversified company?
The median ROA % among Media - Diversified companies is 0.75, based on 1,029 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. Cornerstone Financial Holdings's current ROA % of 2.72% is 262.7% above 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 Cornerstone Financial Holdings and its competitors. For the Media - Diversified industry, the median ROA % is 0.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cornerstone Financial Holdings's current ROA % is 2.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cornerstone Financial Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cornerstone Financial Holdings (HKSE:08112) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.16, compared to a current price of HK$0.12 — trading 24.4% below its estimated fair value. The current ROA % is 2.72% and 262.7% above the Media - Diversified industry median of 0.75. Cornerstone Financial Holdings' overall GF Score™ is 42/100 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 Cornerstone Financial Holdings (HKSE:08112), the current ROA % is 2.72% 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 Cornerstone Financial Holdings (HKSE:08112) Overvalued in 2026?
Based on GuruFocus' analysis, Cornerstone Financial Holdings stock appears to be undervalued.
The current stock price of HK$0.12 is trading 24.4% below its estimated GF Value™ of HK$0.16.
GuruFocus considers Cornerstone Financial Holdings to be Modestly Undervalued.
Key valuation signals for HKSE:08112:
ROA %: 2.72%
GF Value™: HK$0.16 vs. price of HK$0.12 (24.4% below fair value)
Industry Position: 262.7% above the Media - Diversified median (#800 of 1029)
No single metric tells the full story. See the HKSE:08112 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cornerstone Financial Holdings Ltd is an investment holding company. Along with its subsidiaries, it operates in the following segments: Advertising and media, Financial services, and Retail of skin care products. The majority of its revenue is generated from the Advertising and media segment, which is mainly involved in creating and operating a network of flat-panel displays in elevator lobbies of office and commercial complexes, as well as residential buildings, to sell advertisements. The Financial services segment mainly includes securities dealings, brokerage business, and margin financing business. Geographically, the Group generates maximum revenue from Hong Kong and the rest from Singapore.
42GF Score
Get the complete analysis for HKSE:08112
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:08112 has been successfully added to your 
