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Himalayan DistilleryXNEP:HDL +0.26%66 ROA % is 29.31% as of Mar. 2026, which is 25% above its 10-year median of 23.42. GuruFocus rates XNEP:HDL with a GF Score™ of 66/100 and a GF Value™ of NPR1,678.14 (Significantly Undervalued). Among 213 Beverages - Alcoholic companies, Himalayan Distillery ranks better than 96.24% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Himalayan Distillery's annualizedNet Income for the quarter that ended in Mar. 2026 was NPR1,612 Mil.
Himalayan Distillery's average Total Assets over the quarter that ended in Mar. 2026 was NPR5,500 Mil. Therefore, Himalayan Distillery's annualized ROA % for the quarter that ended in Mar. 2026 was 29.31%.
The historical rank and industry rank for Himalayan Distillery's ROA % or its related term are showing as below:
XNEP:HDL'
s ROA % Range Over the Past 10 Years
Min: 9.95 Med: 23.42 Max: 43.43
Current: 20.9
During the past 5 years, Himalayan Distillery's highest ROA % was 43.43%. The lowest was 9.95%. And the median was 23.42%.
XNEP:HDL's ROA % is ranked better than 96.24% of 213
companies
in the Beverages - Alcoholic industry
Industry Median: 2.84
vs XNEP:HDL: 20.90
Himalayan Distillery (XNEP:HDL) 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 (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.
* 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 Beverages - Wineries & Distilleries subindustry, Himalayan Distillery'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.
Himalayan Distillery ROA % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Himalayan Distillery's ROA % distribution charts can be found below:
* The bar in red indicates where Himalayan Distillery'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 (Mar. 2026) net income data.
ROA % is displayed in the 30-year financial page.
Himalayan Distillery (XNEP:HDL) has a ROA % of 29.31% 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 Himalayan Distillery and its competitors. This is 25% above median its historical median of 23.42. Over the past decade, Himalayan Distillery's ROA % has ranged from 9.95 to 43.43. According to the industry distribution chart, Himalayan Distillery ranks #8 out of 213 companies in the Beverages - Alcoholic industry, placing it in the top 3.8%.
Is Himalayan Distillery's ROA % too high?
Himalayan Distillery's current ROA % of 29.31% is 25% above median its 10-year median of 23.42. Over the past 10 years, this metric has ranged from a low of 9.95 to a high of 43.43. The Beverages - Alcoholic industry median ROA % is 2.84. Himalayan Distillery's value of 29.31% is 932% above this industry median. Based on the distribution chart, Himalayan Distillery ranks #8 out of 213 companies in the Beverages - Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Himalayan Distillery has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Himalayan Distillery's ROA % compare to BF.B?
According to the Beverages - Alcoholic industry distribution chart, Himalayan Distillery ranks #8 out of 213 companies for ROA %. This places Himalayan Distillery in the top 4% of its industry — outperforming the majority of peers. The industry median ROA % is 2.84. Himalayan Distillery's value of 29.31% is 932% above this benchmark. Historically, Himalayan Distillery's own ROA % has ranged from 9.95 to 43.43 over the past decade. While the company's 10-year median is 23.42 vs. the industry median of 2.84, Himalayan Distillery 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 Beverages - Alcoholic company?
The median ROA % among Beverages - Alcoholic companies is 2.84, based on 213 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. Himalayan Distillery's current ROA % of 29.31% is 932% 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 Himalayan Distillery and its competitors. For the Beverages - Alcoholic industry, the median ROA % is 2.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Himalayan Distillery's current ROA % is 29.31%, which is 25% above median its own 10-year median of 23.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Himalayan Distillery stock overvalued right now?
Based on GuruFocus' analysis, Himalayan Distillery (XNEP:HDL) is currently considered Significantly Undervalued. The stock's GF Value™ is NPR1,678.14, compared to a current price of NPR1,145.00 — trading 31.8% below its estimated fair value. The current ROA % is 29.31%, which is 25% above median its 10-year median of 23.42 and 932% above the Beverages - Alcoholic industry median of 2.84. Himalayan Distillery's overall GF Score™ is 66/100. 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 Himalayan Distillery (XNEP:HDL), the current ROA % is 29.31% 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 Himalayan Distillery (XNEP:HDL) Overvalued in 2026?
Based on GuruFocus' analysis, Himalayan Distillery stock appears to be undervalued.
The current stock price of NPR1,145.00 is trading 31.8% below its estimated GF Value™ of NPR1,678.14.
GuruFocus considers Himalayan Distillery to be Significantly Undervalued.
Key valuation signals for XNEP:HDL:
ROA %: 29.31% (25% above median its 10-year median of 23.42)
GF Value™: NPR1,678.14 vs. price of NPR1,145.00 (31.8% below fair value)
Industry Position: 932% above the Beverages - Alcoholic median (#8 of 213)
No single metric tells the full story. See the XNEP:HDL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Himalayan Distillery Ltd is engaged in the manufacturing and sale of liquor. The group also provides research to develop, manufacture, and market quality alcoholic beverages. Its brands are silver Oak, Himalayan Aaila, Blue Oak, Golden Oak, and Black Oak.
66GF Score
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