China Resources Beverage (Holdings) Co (HKSE:02460) ROCE %: 2.52% (As of Dec. 2025)

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HKSE:02460 China Resources Beverage (Holdings) Co Ltd HKSE:02460
21 GF Score
Price HK$7.49
! 5 Warning Signs
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What is China Resources Beverage (Holdings) Co ROCE %?

China Resources Beverage (Holdings) Co HKSE:02460 -2.22% 21 ROCE % is 2.52% as of Dec. 2025. GuruFocus rates HKSE:02460 with a GF Score™ of 21/100. The stock has 5 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. China Resources Beverage (Holdings) Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 2.52%.

China Resources Beverage (Holdings) Co  (HKSE:02460) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

China Resources Beverage (Holdings) Co ROCE % Related Terms

China Resources Beverage (Holdings) Co ROCE % Historical Data

* Premium members only.

The historical data trend for China Resources Beverage (Holdings) Co's ROCE % 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.

China Resources Beverage (Holdings) Co ROCE % Chart

China Resources Beverage (Holdings) Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
24.63 23.64 27.02 21.85 10.26

China Resources Beverage (Holdings) Co Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
ROCE % Get a 7-Day Free Trial 0.00 40.01 10.31 17.76 2.52
HKSE:02460
21GF Score
China Resources Beverage (Holdings) Co Ltd HKSE:02460
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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China Resources Beverage (Holdings) Co ROCE % Calculation

China Resources Beverage (Holdings) Co's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=1345.487/( ( (19959.375 - 6749.857) + (17000.151 - 3972.176) )/ 2 )
=1345.487/( (13209.518+13027.975)/ 2 )
=1345.487/13118.7465
=10.26 %

China Resources Beverage (Holdings) Co's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=329.474/( ( (22600.142 - 9502.545) + (17000.151 - 3972.176) )/ 2 )
=329.474/( ( 13097.597 + 13027.975 )/ 2 )
=329.474/13062.786
=2.52 %

(1) Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT 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.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 2.52% mean?
China Resources Beverage (Holdings) Co (HKSE:02460) has a ROCE % of 2.52% as of Dec. 2025.
Is China Resources Beverage (Holdings) Co's ROCE % too high?
China Resources Beverage (Holdings) Co's current ROCE % is 2.52%. The Beverages - Non-Alcoholic industry median ROCE % is 12.61. China Resources Beverage (Holdings) Co's value of 2.52% is 80% below this industry median. Overall, China Resources Beverage (Holdings) Co has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does China Resources Beverage (Holdings) Co's ROCE % compare to KO and PEP?
China Resources Beverage (Holdings) Co's ROCE % of 2.52% can be compared against companies in the Beverages - Non-Alcoholic industry. The industry median ROCE % is 12.61. China Resources Beverage (Holdings) Co's value of 2.52% is 80% 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 ROCE % for a Beverages - Non-Alcoholic company?
The median ROCE % among Beverages - Non-Alcoholic companies is 12.61, based on 115 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. China Resources Beverage (Holdings) Co's current ROCE % of 2.52% is 80% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Beverages - Non-Alcoholic industry, the median ROCE % is 12.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Resources Beverage (Holdings) Co's current ROCE % is 2.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Resources Beverage (Holdings) Co stock overvalued right now?
China Resources Beverage (Holdings) Co (HKSE:02460) has a current ROCE % of 2.52%. The current ROCE % is 2.52% and 80% below the Beverages - Non-Alcoholic industry median of 12.61. China Resources Beverage (Holdings) Co's overall GF Score™ is 21/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For China Resources Beverage (Holdings) Co (HKSE:02460), the current ROCE % is 2.52% 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.

China Resources Beverage (Holdings) Co Business Description

Address 22 Langshan Road, Shenzhen High-tech Industrial Park, North District, Nanshan District, Guangdong Province, Shenzhen, CHN
China Resources Beverage is the second-largest bottled water producer in China and a subsidiary of China Resources Group, a state-owned conglomerate. The bottled water business accounts for around 90% of the company's revenue, with C'estbon being the flagship product. The company has been leveraging its distribution network developed for water products to expand the scale of its nonwater beverages products, which accounts for roughly 10% of the company's revenue.
21GF Score

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