Perfect Group (SHSE:603059) ROCE %: 9.66% (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SHSE:603059 Perfect Group Corp Ltd SHSE:603059
74 GF Score
Price ¥23.86
GF Value ¥35.48
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Perfect Group ROCE %?

Perfect Group SHSE:603059 -0.71% 74 ROCE % is 9.66% as of Mar. 2026. GuruFocus rates SHSE:603059 with a GF Score™ of 74/100 and a GF Value™ of ¥35.48 (Significantly Undervalued). The stock has 3 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. Perfect Group's annualized ROCE % for the quarter that ended in Mar. 2026 was 9.66%.

Perfect Group  (SHSE:603059) 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.

Perfect Group ROCE % Related Terms

Perfect Group ROCE % Historical Data

* Premium members only.

The historical data trend for Perfect Group'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.

Perfect Group ROCE % Chart

Perfect Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.00 10.20 7.27 -3.32 10.77

Perfect Group Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROCE % 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 6.68 12.64 12.95 10.97 9.66
SHSE:603059
74GF Score
Perfect Group Corp Ltd SHSE:603059
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Perfect Group ROCE % Calculation

Perfect Group'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 )
=150.1/( ( (2143.201 - 815.415) + (2320.497 - 861.744) )/ 2 )
=150.1/( (1327.786+1458.753)/ 2 )
=150.1/1393.2695
=10.77 %

Perfect Group's ROCE % of for the quarter that ended in Mar. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=141.888/( ( (2320.497 - 861.744) + (2354.597 - 875.219) )/ 2 )
=141.888/( ( 1458.753 + 1479.378 )/ 2 )
=141.888/1469.0655
=9.66 %

(1) Note: The EBIT data used here is four times the quarterly (Mar. 2026) 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 9.66% mean?
Perfect Group (SHSE:603059) has a ROCE % of 9.66% as of Mar. 2026.
Is Perfect Group's ROCE % too high?
Perfect Group's current ROCE % is 9.66%. The Consumer Packaged Goods industry median ROCE % is 8.89. Perfect Group's value of 9.66% is 8.7% above this industry median. Overall, Perfect Group has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Perfect Group's ROCE % compare to PG and CL?
Perfect Group's ROCE % of 9.66% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROCE % is 8.89. Perfect Group's value of 9.66% is 8.7% above 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 Consumer Packaged Goods company?
The median ROCE % among Consumer Packaged Goods companies is 8.89, based on 1,942 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. Perfect Group's current ROCE % of 9.66% is 8.7% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Consumer Packaged Goods industry, the median ROCE % is 8.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Perfect Group's current ROCE % is 9.66%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Perfect Group stock overvalued right now?
Based on GuruFocus' analysis, Perfect Group (SHSE:603059) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥35.48, compared to a current price of ¥23.86 — trading 32.8% below its estimated fair value. The current ROCE % is 9.66% and 8.7% above the Consumer Packaged Goods industry median of 8.89. Perfect Group's overall GF Score™ is 74/100 with 3 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 Perfect Group (SHSE:603059), the current ROCE % is 9.66% 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 Perfect Group (SHSE:603059) Overvalued in 2026?

Based on GuruFocus' analysis, Perfect Group stock appears to be undervalued. The current stock price of ¥23.86 is trading 32.8% below its estimated GF Value™ of ¥35.48. GuruFocus considers Perfect Group to be Significantly Undervalued.

Key valuation signals for SHSE:603059:

  • ROCE %: 9.66%
  • GF Value™: ¥35.48 vs. price of ¥23.86 (32.8% below fair value)
  • GF Score™: 74/100 with 3 warning signs
  • Industry Position: 8.7% above the Consumer Packaged Goods median

No single metric tells the full story. See the SHSE:603059 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Perfect Group Business Description

Address Hangji Industrial Park, Jiangsu Province, Yangzhou, CHN, 225111
Perfect Group Corp Ltd is a China-based company engages in the research and development, production, and sale of dental care product. Its products include toothbrushes, dental floss, interdental brushes, dental floss sticks and denture cleaning tablets.
74GF Score

Get the complete analysis for SHSE:603059

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

¥23.86
Price
¥35.48
GF Value