Asia Pioneer Entertainment Holdings (HKSE:08400) ROA %: 33.16% (As of Dec. 2025) — 1270% Above Median


HKSE:08400 Asia Pioneer Entertainment Holdings Ltd HKSE:08400
51 GF Score
Price HK$0.11
GF Value HK$0.08
Valuation Significantly Overvalued
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What is Asia Pioneer Entertainment Holdings ROA %?

Asia Pioneer Entertainment Holdings HKSE:08400 +1.85% 51 ROA % is 33.16% as of Dec. 2025, which is 1270% above its 10-year median of 2.42. GuruFocus rates HKSE:08400 with a GF Score™ of 51/100 and a GF Value™ of HK$0.08 (Significantly Overvalued). Among 858 Travel & Leisure companies, Asia Pioneer Entertainment Holdings ranks better than 96.04% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Asia Pioneer Entertainment Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was HK$12.22 Mil. Asia Pioneer Entertainment Holdings's average Total Assets over the quarter that ended in Dec. 2025 was HK$36.86 Mil. Therefore, Asia Pioneer Entertainment Holdings's annualized ROA % for the quarter that ended in Dec. 2025 was 33.16%.

The historical rank and industry rank for Asia Pioneer Entertainment Holdings's ROA % or its related term are showing as below:

HKSE:08400' s ROA % Range Over the Past 10 Years
Min: -43.07   Med: 2.42   Max: 32.33
Current: 17.42

During the past 11 years, Asia Pioneer Entertainment Holdings's highest ROA % was 32.33%. The lowest was -43.07%. And the median was 2.42%.

HKSE:08400's ROA % is ranked better than
96.04% of 858 companies
in the Travel & Leisure industry
Industry Median: 2.31 vs HKSE:08400: 17.42

Asia Pioneer Entertainment Holdings  (HKSE:08400) 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
=12.222/36.861
=(Net Income / Revenue)*(Revenue / Total Assets)
=(12.222 / 85.594)*(85.594 / 36.861)
=Net Margin %*Asset Turnover
=14.28 %*2.3221
=33.16 %

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.


Asia Pioneer Entertainment Holdings ROA % Related Terms


Asia Pioneer Entertainment Holdings ROA % Historical Data

* Premium members only.

The historical data trend for Asia Pioneer Entertainment 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.

Asia Pioneer Entertainment Holdings ROA % Chart

Asia Pioneer Entertainment 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 -42.15 -43.07 -6.26 11.05 18.23

Asia Pioneer Entertainment Holdings Semi-Annual Data
Dec15 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 36.20 -3.93 28.85 0.14 33.16

HKSE:08400 vs FLUT, DKNG, SGHC: ROA % Comparison

For the Gambling subindustry, Asia Pioneer Entertainment 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.


Asia Pioneer Entertainment Holdings ROA % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Asia Pioneer Entertainment Holdings's ROA % distribution charts can be found below:

* The bar in red indicates where Asia Pioneer Entertainment Holdings's ROA % falls into.


HKSE:08400
51GF Score
Asia Pioneer Entertainment Holdings Ltd HKSE:08400
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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Asia Pioneer Entertainment Holdings ROA % Calculation

Asia Pioneer Entertainment 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 )
=6.136/( (31.973+35.363)/ 2 )
=6.136/33.668
=18.23 %

Asia Pioneer Entertainment 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 )
=12.222/( (38.359+35.363)/ 2 )
=12.222/36.861
=33.16 %

* 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 33.16% mean?
Asia Pioneer Entertainment Holdings (HKSE:08400) has a ROA % of 33.16% 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 Asia Pioneer Entertainment Holdings and its competitors. This is 1270% above median its historical median of 2.42. According to the industry distribution chart, Asia Pioneer Entertainment Holdings ranks #34 out of 858 companies in the Travel & Leisure industry, placing it in the top 4%.
Is Asia Pioneer Entertainment Holdings' ROA % too high?
Asia Pioneer Entertainment Holdings' current ROA % of 33.16% is 1270% above median its 10-year median of 2.42. The Travel & Leisure industry median ROA % is 2.31. Asia Pioneer Entertainment Holdings' value of 33.16% is 1335.5% above this industry median. Based on the distribution chart, Asia Pioneer Entertainment Holdings ranks #34 out of 858 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Asia Pioneer Entertainment Holdings has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Asia Pioneer Entertainment Holdings' ROA % compare to FLUT and DKNG?
According to the Travel & Leisure industry distribution chart, Asia Pioneer Entertainment Holdings ranks #34 out of 858 companies for ROA %. This places Asia Pioneer Entertainment Holdings in the top 4% of its industry — outperforming the majority of peers. The industry median ROA % is 2.31. Asia Pioneer Entertainment Holdings' value of 33.16% is 1335.5% above this benchmark. While the company's 10-year median is 2.42 vs. the industry median of 2.31, Asia Pioneer Entertainment Holdings has consistently been above 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 Travel & Leisure company?
The median ROA % among Travel & Leisure companies is 2.31, based on 858 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. Asia Pioneer Entertainment Holdings's current ROA % of 33.16% is 1335.5% 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 Asia Pioneer Entertainment Holdings and its competitors. For the Travel & Leisure industry, the median ROA % is 2.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Asia Pioneer Entertainment Holdings's current ROA % is 33.16%, which is 1270% above median its own 10-year median of 2.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Pioneer Entertainment Holdings stock overvalued right now?
Based on GuruFocus' analysis, Asia Pioneer Entertainment Holdings (HKSE:08400) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.08, compared to a current price of HK$0.11 — trading 37.5% above its estimated fair value. The current ROA % is 33.16%, which is 1270% above median its 10-year median of 2.42 and 1335.5% above the Travel & Leisure industry median of 2.31. Asia Pioneer Entertainment Holdings' overall GF Score™ is 51/100. 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 Asia Pioneer Entertainment Holdings (HKSE:08400), the current ROA % is 33.16% 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 Asia Pioneer Entertainment Holdings (HKSE:08400) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Pioneer Entertainment Holdings stock appears to be overvalued. The current stock price of HK$0.11 is trading 37.5% above its estimated GF Value™ of HK$0.08. GuruFocus considers Asia Pioneer Entertainment Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:08400:

  • ROA %: 33.16% (1270% above median its 10-year median of 2.42)
  • GF Value™: HK$0.08 vs. price of HK$0.11 (37.5% above fair value)
  • GF Score™: 51/100
  • Industry Position: 1335.5% above the Travel & Leisure median (#34 of 858)

No single metric tells the full story. See the HKSE:08400 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Asia Pioneer Entertainment Holdings Business Description

Address Em Macau, Estrada Marginal, Do Hipodromo NoS 56-66, Industrial Lee Cheung F10, Macau, MAC
Asia Pioneer Entertainment Holdings Ltd is an investment holding company. Its segments include EGE Business and Smart VM Business. EGE business engaged in three divisions Technical Sales and Distribution of Electronic Gaming Equipment, Consultancy and Technical Services, and Repair Services. Smart VM Business engaged in sales of various Macau-sourced products to consumers and travelers through Smart VM in the Macau SAR and the People's Republic of China. Its generate the majority of its revenue from the EGE business.
51GF Score

Get the complete analysis for HKSE:08400

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

HK$0.11
Price
HK$0.08
GF Value