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ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Dayu Irrigation Group Co's annualizedNet Income for the quarter that ended in Jun. 2026 was ¥-44 Mil.
Dayu Irrigation Group Co's average Total Assets over the quarter that ended in Jun. 2026 was ¥10,430 Mil. Therefore, Dayu Irrigation Group Co's annualized ROA % for the quarter that ended in Jun. 2026 was -0.42%.
The historical rank and industry rank for Dayu Irrigation Group Co's ROA % or its related term are showing as below:
SZSE:300021'
s ROA % Range Over the Past 10 Years
Min: 0.35 Med: 2.24 Max: 3.51
Current: 0.35
During the past 13 years, Dayu Irrigation Group Co's highest ROA % was 3.51%. The lowest was 0.35%. And the median was 2.24%.
SZSE:300021's ROA % is ranked worse than 84.48% of 509
companies
in the Utilities - Regulated industry
Industry Median: 3.09
vs SZSE:300021: 0.35
Dayu Irrigation Group Co (SZSE:300021) 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 four times the quarterly (Jun. 2026) net income data. The Revenue data used here is four times the quarterly (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.
* 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 Utilities - Regulated Water subindustry, Dayu Irrigation Group 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.
Dayu Irrigation Group Co ROA % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Dayu Irrigation Group Co's ROA % distribution charts can be found below:
* The bar in red indicates where Dayu Irrigation Group Co'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 four times the quarterly (Jun. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Dayu Irrigation Group Co (SZSE:300021) has a ROA % of -0.42% 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 Dayu Irrigation Group Co and its competitors. Over the past decade, Dayu Irrigation Group Co's ROA % has ranged from 0.35 to 3.51. According to the industry distribution chart, Dayu Irrigation Group Co ranks #430 out of 509 companies in the Utilities - Regulated industry, placing it in the top 84.5%.
Is Dayu Irrigation Group Co's ROA % too high?
Dayu Irrigation Group Co's current ROA % is -0.42%. Over the past 10 years, this metric has ranged from a low of 0.35 to a high of 3.51. Based on the distribution chart, Dayu Irrigation Group Co ranks #430 out of 509 companies in the Utilities - Regulated industry, which is in the bottom quartile relative to peers. Overall, Dayu Irrigation Group Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dayu Irrigation Group Co's ROA % compare to AWK and WTRG?
According to the Utilities - Regulated industry distribution chart, Dayu Irrigation Group Co ranks #430 out of 509 companies for ROA %. This places Dayu Irrigation Group Co in the lower half of its industry. The industry median ROA % is 3.09. Historically, Dayu Irrigation Group Co's own ROA % has ranged from 0.35 to 3.51 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROA % for an Utilities - Regulated company?
The median ROA % among Utilities - Regulated companies is 3.09, based on 509 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 Dayu Irrigation Group Co and its competitors. For the Utilities - Regulated industry, the median ROA % is 3.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dayu Irrigation Group Co's current ROA % is -0.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dayu Irrigation Group Co stock overvalued right now?
Based on GuruFocus' analysis, Dayu Irrigation Group Co (SZSE:300021) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥4.63, compared to a current price of ¥4.08 — trading 11.9% below its estimated fair value. The current ROA % is -0.42%. Dayu Irrigation Group Co's overall GF Score™ is 69/100 with 11 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 Dayu Irrigation Group Co (SZSE:300021), the current ROA % is -0.42% 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 Dayu Irrigation Group Co (SZSE:300021) Overvalued in 2026?
Based on GuruFocus' analysis, Dayu Irrigation Group Co stock appears to be undervalued.
The current stock price of ¥4.08 is trading 11.9% below its estimated GF Value™ of ¥4.63.
GuruFocus considers Dayu Irrigation Group Co to be Modestly Undervalued.
Key valuation signals for SZSE:300021:
ROA %: -0.42%
GF Value™: ¥4.63 vs. price of ¥4.08 (11.9% below fair value)
No single metric tells the full story. See the SZSE:300021 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dayu Irrigation Group Co Ltd is engaged in environmental governance, rural sewage treatment, non-point source pollution control and various agricultural water conservancy infrastructure operations. Its solutions are Model innovation, Smart Manufacturing, and Smart Water Conservancy.
69GF Score
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