Towngas Smart Energy CoTGASF -15.69%52 ROA % is 3.01% as of Dec. 2025, which is 7% below its 10-year median of 3.22. GuruFocus rates TGASF with a GF Score™ of 52/100 and a GF Value™ of $0.42 (Fairly Valued). The stock has 6 warning signs investors should review. Among 511 Utilities - Regulated companies, Towngas Smart Energy Co ranks worse than 52.05% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Towngas Smart Energy Co's annualizedNet Income for the quarter that ended in Dec. 2025 was $213 Mil.
Towngas Smart Energy Co's average Total Assets over the quarter that ended in Dec. 2025 was $7,067 Mil. Therefore, Towngas Smart Energy Co's annualized ROA % for the quarter that ended in Dec. 2025 was 3.01%.
The historical rank and industry rank for Towngas Smart Energy Co's ROA % or its related term are showing as below:
TGASF'
s ROA % Range Over the Past 10 Years
Min: 1.8 Med: 3.22 Max: 4.49
Current: 2.91
During the past 13 years, Towngas Smart Energy Co's highest ROA % was 4.49%. The lowest was 1.80%. And the median was 3.22%.
TGASF's ROA % is ranked worse than 52.05% of 511
companies
in the Utilities - Regulated industry
Industry Median: 3.02
vs TGASF: 2.91
Towngas Smart Energy Co (OTCPK:TGASF) 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 (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.
* 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 Gas subindustry, Towngas Smart Energy 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.
Towngas Smart Energy Co ROA % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Towngas Smart Energy Co's ROA % distribution charts can be found below:
* The bar in red indicates where Towngas Smart Energy 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 two times the semi-annual (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
Towngas Smart Energy Co (TGASF) has a ROA % of 3.01% 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 Towngas Smart Energy Co and its competitors. This is near median its historical median of 3.22. Over the past decade, Towngas Smart Energy Co's ROA % has ranged from 1.80 to 4.49. According to the industry distribution chart, Towngas Smart Energy Co ranks #266 out of 511 companies in the Utilities - Regulated industry, placing it in the top 52.1%.
Is Towngas Smart Energy Co's ROA % too high?
Towngas Smart Energy Co's current ROA % of 3.01% is near median its 10-year median of 3.22. Over the past 10 years, this metric has ranged from a low of 1.80 to a high of 4.49. The Utilities - Regulated industry median ROA % is 3.02. Towngas Smart Energy Co's value of 3.01% is 0.3% below this industry median. Based on the distribution chart, Towngas Smart Energy Co ranks #266 out of 511 companies in the Utilities - Regulated industry, which is below the industry midpoint. Overall, Towngas Smart Energy Co has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towngas Smart Energy Co's ROA % compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Towngas Smart Energy Co ranks #266 out of 511 companies for ROA %. This places Towngas Smart Energy Co in the lower half of its industry. The industry median ROA % is 3.02. Towngas Smart Energy Co's value of 3.01% is 0.3% below this benchmark. Historically, Towngas Smart Energy Co's own ROA % has ranged from 1.80 to 4.49 over the past decade. While the company's 10-year median is 3.22 vs. the industry median of 3.02, Towngas Smart Energy Co has consistently been below 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 an Utilities - Regulated company?
The median ROA % among Utilities - Regulated companies is 3.02, based on 511 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. Towngas Smart Energy Co's current ROA % of 3.01% is 0.3% 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 Towngas Smart Energy Co and its competitors. For the Utilities - Regulated industry, the median ROA % is 3.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Towngas Smart Energy Co's current ROA % is 3.01%, which is near median its own 10-year median of 3.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towngas Smart Energy Co stock overvalued right now?
Based on GuruFocus' analysis, Towngas Smart Energy Co (TGASF) is currently considered Fairly Valued. The stock's GF Value™ is $0.42, compared to a current price of $0.43 — trading 2.1% above its estimated fair value. The current ROA % is 3.01%, which is near median its 10-year median of 3.22 and 0.3% below the Utilities - Regulated industry median of 3.02. Towngas Smart Energy Co's overall GF Score™ is 52/100 with 6 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 Towngas Smart Energy Co (TGASF), the current ROA % is 3.01% 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 Towngas Smart Energy Co (TGASF) Overvalued in 2026?
Based on GuruFocus' analysis, Towngas Smart Energy Co stock appears to be overvalued.
The current stock price of $0.43 is trading 2.1% above its estimated GF Value™ of $0.42.
GuruFocus considers Towngas Smart Energy Co to be Fairly Valued.
Key valuation signals for TGASF:
ROA %: 3.01% (near median its 10-year median of 3.22)
GF Value™: $0.42 vs. price of $0.43 (2.1% above fair value)
Industry Position: 0.3% below the Utilities - Regulated median (#266 of 511)
No single metric tells the full story. See the TGASF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Towngas Smart Energy Co Ltd is an investment holding company engaged in the sales of piped gas, renewable energy, and other types of energy, the construction of gas pipelines, the sale of gas appliances and related products, and other value-added services in the People's Republic of China. The operating segment of the company are Gas business and Renewable energy business. The Renewable energy business is engaged in Sales of renewable energy (mainly photovoltaic power) and other related energy and services and the Gas business is further categorized in Sales of piped gas, Gas connection, Gas-related products and services. The company derives maximum revenue from the Sales of piped gas and other gas-related energy. All of the Group' s revenue is generated in the PRC.
52GF Score
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