China Resources Beverage (Holdings) Co (HKSE:02460) ROE % Adjusted to Book Value: 1.65% (As of Dec. 2025)

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.

HKSE:02460 China Resources Beverage (Holdings) Co Ltd HKSE:02460
20 GF Score
Price HK$7.44
! 5 Warning Signs
View Full Analysis

What is China Resources Beverage (Holdings) Co ROE % Adjusted to Book Value?

China Resources Beverage (Holdings) Co HKSE:02460 20 ROE % Adjusted to Book Value is 1.65% as of Dec. 2025. GuruFocus rates HKSE:02460 with a GF Score™ of 20/100. The stock has 5 warning signs investors should review.

China Resources Beverage (Holdings) Co's ROE % for the quarter that ended in Dec. 2025 was 3.36%. China Resources Beverage (Holdings) Co's PB Ratio for the quarter that ended in Dec. 2025 was 2.04. China Resources Beverage (Holdings) Co's ROE % Adjusted to Book Value for the quarter that ended in Dec. 2025 was 1.65%.


China Resources Beverage (Holdings) Co ROE % Adjusted to Book Value Related Terms


China Resources Beverage (Holdings) Co ROE % Adjusted to Book Value Historical Data

* Premium members only.

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

China Resources Beverage (Holdings) Co ROE % Adjusted to Book Value Chart

China Resources Beverage (Holdings) Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROE % Adjusted to Book Value
0.00 0.00 0.00 7.58 4.46

China Resources Beverage (Holdings) Co Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % Adjusted to Book Value Get a 7-Day Free Trial 0.00 0.00 3.83 6.02 1.65

HKSE:02460 vs KO, PEP, MNST: ROE % Adjusted to Book Value Comparison

For the Beverages - Non-Alcoholic subindustry, China Resources Beverage (Holdings) Co'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.


China Resources Beverage (Holdings) Co ROE % Adjusted to Book Value vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Resources Beverage (Holdings) Co's ROE % Adjusted to Book Value distribution charts can be found below:

* The bar in red indicates where China Resources Beverage (Holdings) Co's ROE % Adjusted to Book Value falls into.


HKSE:02460
20GF Score
China Resources Beverage (Holdings) Co Ltd HKSE:02460
ROE % Adjusted to Book Value is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Resources Beverage (Holdings) Co ROE % Adjusted to Book Value Calculation

China Resources Beverage (Holdings) Co'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
=9.10% / 2.04
=4.46%

China Resources Beverage (Holdings) Co'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
=3.36% / 2.04
=1.65%

* 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 1.65% mean?
China Resources Beverage (Holdings) Co (HKSE:02460) has a ROE % Adjusted to Book Value of 1.65% 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 China Resources Beverage (Holdings) Co and its competitors.
Is China Resources Beverage (Holdings) Co's ROE % Adjusted to Book Value too high?
China Resources Beverage (Holdings) Co's current ROE % Adjusted to Book Value is 1.65%. Overall, China Resources Beverage (Holdings) Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does China Resources Beverage (Holdings) Co's ROE % Adjusted to Book Value compare to KO and PEP?
China Resources Beverage (Holdings) Co's ROE % Adjusted to Book Value of 1.65% can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good ROE % Adjusted to Book Value depends on the Beverages - Non-Alcoholic 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 China Resources Beverage (Holdings) Co and its competitors. China Resources Beverage (Holdings) Co's current ROE % Adjusted to Book Value is 1.65%. 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 ROE % Adjusted to Book Value of 1.65%. The current ROE % Adjusted to Book Value is 1.65%. China Resources Beverage (Holdings) Co's overall GF Score™ is 20/100 with 5 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 China Resources Beverage (Holdings) Co (HKSE:02460), the current ROE % Adjusted to Book Value is 1.65% 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.
20GF Score

Get the complete analysis for HKSE:02460

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

HK$7.44
Price