Lionhead Technology Development Co (SHSE:600539) ROA %: 0.45% (As of Mar. 2026)


SHSE:600539 Lionhead Technology Development Co Ltd SHSE:600539
40 GF Score
Price ¥17.45
GF Value ¥5.89
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lionhead Technology Development Co ROA %?

Lionhead Technology Development Co SHSE:600539 +6.92% 40 ROA % is 0.45% as of Mar. 2026. GuruFocus rates SHSE:600539 with a GF Score™ of 40/100 and a GF Value™ of ¥5.89 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 410 Building Materials companies, Lionhead Technology Development Co ranks worse than 85.12% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Lionhead Technology Development Co's annualized Net Income for the quarter that ended in Mar. 2026 was ¥2.1 Mil. Lionhead Technology Development Co's average Total Assets over the quarter that ended in Mar. 2026 was ¥468.2 Mil. Therefore, Lionhead Technology Development Co's annualized ROA % for the quarter that ended in Mar. 2026 was 0.45%.

The historical rank and industry rank for Lionhead Technology Development Co's ROA % or its related term are showing as below:

SHSE:600539' s ROA % Range Over the Past 10 Years
Min: -12.31   Med: -2.77   Max: 2.54
Current: -4.54

During the past 13 years, Lionhead Technology Development Co's highest ROA % was 2.54%. The lowest was -12.31%. And the median was -2.77%.

SHSE:600539's ROA % is ranked worse than
85.12% of 410 companies
in the Building Materials industry
Industry Median: 2.315 vs SHSE:600539: -4.54

Lionhead Technology Development Co  (SHSE:600539) 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: Mar. 2026 )
=Net Income/Total Assets
=2.104/468.1675
=(Net Income / Revenue)*(Revenue / Total Assets)
=(2.104 / 456.392)*(456.392 / 468.1675)
=Net Margin %*Asset Turnover
=0.46 %*0.9748
=0.45 %

Note: The Net Income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 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.


Lionhead Technology Development Co ROA % Related Terms


Lionhead Technology Development Co ROA % Historical Data

* Premium members only.

The historical data trend for Lionhead Technology Development Co'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.

Lionhead Technology Development Co ROA % Chart

Lionhead Technology Development Co 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 2.25 2.54 -12.31 -5.73 -4.60

Lionhead Technology Development Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.48 -0.02 -3.71 -14.82 0.45

SHSE:600539 vs CRH, VMC, MLM: ROA % Comparison

For the Building Materials subindustry, Lionhead Technology Development Co'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.


Lionhead Technology Development Co ROA % vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Lionhead Technology Development Co's ROA % distribution charts can be found below:

* The bar in red indicates where Lionhead Technology Development Co's ROA % falls into.


SHSE:600539
40GF Score
Lionhead Technology Development Co Ltd SHSE:600539
ROA % is just one metric. See GF Score™, valuation, warning signs, and more.
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Lionhead Technology Development Co ROA % Calculation

Lionhead Technology Development Co'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 )
=-21.846/( (477.447+472.519)/ 2 )
=-21.846/474.983
=-4.60 %

Lionhead Technology Development Co's annualized ROA % for the quarter that ended in Mar. 2026 is calculated as:

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=2.104/( (472.519+463.816)/ 2 )
=2.104/468.1675
=0.45 %

* 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 four times the quarterly (Mar. 2026) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 0.45% mean?
Lionhead Technology Development Co (SHSE:600539) has a ROA % of 0.45% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Lionhead Technology Development Co and its competitors. According to the industry distribution chart, Lionhead Technology Development Co ranks #349 out of 410 companies in the Building Materials industry, placing it in the top 85.1%.
Is Lionhead Technology Development Co's ROA % too high?
Lionhead Technology Development Co's current ROA % is 0.45%. The Building Materials industry median ROA % is 2.32. Lionhead Technology Development Co's value of 0.45% is 80.6% below this industry median. Based on the distribution chart, Lionhead Technology Development Co ranks #349 out of 410 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Lionhead Technology Development Co has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lionhead Technology Development Co's ROA % compare to CRH and VMC?
According to the Building Materials industry distribution chart, Lionhead Technology Development Co ranks #349 out of 410 companies for ROA %. This places Lionhead Technology Development Co in the lower half of its industry. The industry median ROA % is 2.32. Lionhead Technology Development Co's value of 0.45% is 80.6% below 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 Building Materials company?
The median ROA % among Building Materials companies is 2.32, based on 410 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. Lionhead Technology Development Co's current ROA % of 0.45% is 80.6% 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 Lionhead Technology Development Co and its competitors. For the Building Materials industry, the median ROA % is 2.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lionhead Technology Development Co's current ROA % is 0.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lionhead Technology Development Co stock overvalued right now?
Based on GuruFocus' analysis, Lionhead Technology Development Co (SHSE:600539) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥5.89, compared to a current price of ¥17.45 — trading 196.3% above its estimated fair value. The current ROA % is 0.45% and 80.6% below the Building Materials industry median of 2.32. Lionhead Technology Development Co's overall GF Score™ is 40/100 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 Lionhead Technology Development Co (SHSE:600539), the current ROA % is 0.45% as of Mar. 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 Lionhead Technology Development Co (SHSE:600539) Overvalued in 2026?

Based on GuruFocus' analysis, Lionhead Technology Development Co stock appears to be overvalued. The current stock price of ¥17.45 is trading 196.3% above its estimated GF Value™ of ¥5.89. GuruFocus considers Lionhead Technology Development Co to be Significantly Overvalued.

Key valuation signals for SHSE:600539:

  • ROA %: 0.45%
  • GF Value™: ¥5.89 vs. price of ¥17.45 (196.3% above fair value)
  • GF Score™: 40/100 with 4 warning signs
  • Industry Position: 80.6% below the Building Materials median (#349 of 410)

No single metric tells the full story. See the SHSE:600539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lionhead Technology Development Co Business Description

Address No. 51, Binhe West Road, Xinghua Street, No. 0201, 1st-2nd Floor, Building 3, Wanberin District, Shanxi Province, Taiyuan, CHN, 030027
Lionhead Technology Development Co Ltd is engaged in the e-commerce business. E-commerce distribution business refers to obtaining authorization from brand companies or their authorized agents in some or all channels in the field of e-commerce, and the company purchases products from brand companies, opens stores on third-party e-commerce platforms under its own name within the scope of authorization, and sells to end consumers, or sells to third-party e-commerce platforms such as JD.com, Tmall Supermarket, and other distributors.
40GF Score

Get the complete analysis for SHSE:600539

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

¥17.45
Price
¥5.89
GF Value