Emperor Watch & Jewellery (FRA:EPU) ROE % Adjusted to Book Value: 47.45% (As of Dec. 2025)

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Director of Data and Quant Analytics at GuruFocus
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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.

FRA:EPU Emperor Watch & Jewellery Ltd FRA:EPU
70 GF Score
Price €0.02
GF Value €0.02
Valuation Fairly Valued
! 3 Warning Signs
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What is Emperor Watch & Jewellery ROE % Adjusted to Book Value?

Emperor Watch & Jewellery FRA:EPU 70 ROE % Adjusted to Book Value is 47.45% as of Dec. 2025. GuruFocus rates FRA:EPU with a GF Score™ of 70/100 and a GF Value™ of €0.02 (Fairly Valued). The stock has 3 warning signs investors should review.

Emperor Watch & Jewellery's ROE % for the quarter that ended in Dec. 2025 was 9.49%. Emperor Watch & Jewellery's PB Ratio for the quarter that ended in Dec. 2025 was 0.20. Emperor Watch & Jewellery's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 was 47.45%.


Emperor Watch & Jewellery ROE % Adjusted to Book Value Related Terms


Emperor Watch & Jewellery ROE % Adjusted to Book Value Historical Data

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The historical data trend for Emperor Watch & Jewellery's ROE % Adjusted to Book Value 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.

Emperor Watch & Jewellery ROE % Adjusted to Book Value Chart

Emperor Watch & Jewellery Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE % Adjusted to Book Value
Get a 7-Day Free Trial Premium Member Only Premium Member Only 19.83 26.67 35.00 32.00 40.05

Emperor Watch & Jewellery Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % Adjusted to Book Value 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 26.53 45.44 17.56 13.00 47.45

FRA:EPU vs TPR: ROE % Adjusted to Book Value Comparison

For the Luxury Goods subindustry, Emperor Watch & Jewellery's ROE % Adjusted to Book Value, along with its competitors' market caps and ROE % Adjusted to Book Value 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.


Emperor Watch & Jewellery ROE % Adjusted to Book Value vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Emperor Watch & Jewellery's ROE % Adjusted to Book Value distribution charts can be found below:

* The bar in red indicates where Emperor Watch & Jewellery's ROE % Adjusted to Book Value falls into.


FRA:EPU
70GF Score
Emperor Watch & Jewellery Ltd FRA:EPU
ROE % Adjusted to Book Value is just one metric. See GF Score™, valuation, warning signs, and more.
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Emperor Watch & Jewellery ROE % Adjusted to Book Value Calculation

Emperor Watch & Jewellery's ROE % Adjusted to Book Value for the fiscal year that ended in Dec. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=8.01% / 0.20
=40.05%

Emperor Watch & Jewellery's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=9.49% / 0.20
=47.45%

* 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.

What does a ROE % Adjusted to Book Value of 47.45% mean?
Emperor Watch & Jewellery (FRA:EPU) has a ROE % Adjusted to Book Value of 47.45% as of Dec. 2025. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Emperor Watch & Jewellery and its competitors.
Is Emperor Watch & Jewellery's ROE % Adjusted to Book Value too high?
Emperor Watch & Jewellery's current ROE % Adjusted to Book Value is 47.45%. Overall, Emperor Watch & Jewellery has a GF Score™ of 70/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Emperor Watch & Jewellery's ROE % Adjusted to Book Value compare to TPR?
Emperor Watch & Jewellery's ROE % Adjusted to Book Value of 47.45% can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % Adjusted to Book Value for a Retail - Cyclical company?
A good ROE % Adjusted to Book Value depends on the Retail - Cyclical industry context. However, ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value mean?
A high ROE % Adjusted to Book Value can signal that a stock is expensive relative to its fundamentals. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Emperor Watch & Jewellery and its competitors. Emperor Watch & Jewellery's current ROE % Adjusted to Book Value is 47.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emperor Watch & Jewellery stock overvalued right now?
Based on GuruFocus' analysis, Emperor Watch & Jewellery (FRA:EPU) is currently considered Fairly Valued. The stock's GF Value™ is €0.02, compared to a current price of €0.02 — trading 10% above its estimated fair value. The current ROE % Adjusted to Book Value is 47.45%. Emperor Watch & Jewellery's overall GF Score™ is 70/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % Adjusted to Book Value calculated?
ROE % Adjusted to Book Value is calculated from a company's financial statements. For Emperor Watch & Jewellery (FRA:EPU), the current ROE % Adjusted to Book Value is 47.45% 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 Emperor Watch & Jewellery (FRA:EPU) Overvalued in 2026?

Based on GuruFocus' analysis, Emperor Watch & Jewellery stock appears to be overvalued. The current stock price of €0.02 is trading 10% above its estimated GF Value™ of €0.02. GuruFocus considers Emperor Watch & Jewellery to be Fairly Valued.

Key valuation signals for FRA:EPU:

  • ROE % Adjusted to Book Value: 47.45%
  • GF Value™: €0.02 vs. price of €0.02 (10% above fair value)
  • GF Score™: 70/100 with 3 warning signs

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


Emperor Watch & Jewellery Business Description

Other Exchanges 00887:Hong Kong
Address 288 Hennessy Road, 25th Floor, Emperor Group Centre, Wanchai, Hong Kong, HKG
Emperor Watch & Jewellery Ltd is a retailer of European-made internationally renowned watches, together with self-designed fine jewellery products under its brand, Emperor Jewellery. The group has extensive retail networks in Hong Kong, Macau, Mainland China, Malaysia, and Singapore. Its wristwatch brands include Piguet, Baume & Mercier, Cartier, Jaeger-LeCoultre, Rolex among others. The target customers range from middle to high-income groups world-wide. The majority of the revenue is mainly derived from sales of watches and jewellery in Hong Kong.
70GF Score

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

€0.02
Price
€0.02
GF Value