BMTHF (Best Mart 360 Holdings) ROE %: 36.31% (As of Dec. 2025) — 14% Below Median


BMTHF Best Mart 360 Holdings Ltd BMTHF
90 GF Score
Price $0.24
GF Value $0.31
! 2 Warning Signs
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What is Best Mart 360 Holdings ROE %?

Best Mart 360 Holdings BMTHF 90 ROE % is 36.31% as of Dec. 2025, which is 14% below its 10-year median of 42.36. GuruFocus rates BMTHF with a GF Score™ of 90/100 and a GF Value™ of $0.31. The stock has 2 warning signs investors should review. Among 306 Retail - Defensive companies, Best Mart 360 Holdings ranks better than 95.1% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Best Mart 360 Holdings's annualized net income for the quarter that ended in Dec. 2025 was $25.5 Mil. Best Mart 360 Holdings's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $70.1 Mil. Therefore, Best Mart 360 Holdings's annualized ROE % for the quarter that ended in Dec. 2025 was 36.31%.

The historical rank and industry rank for Best Mart 360 Holdings's ROE % or its related term are showing as below:

BMTHF' s ROE % Range Over the Past 10 Years
Min: 3.58   Med: 42.36   Max: 93.08
Current: 40.46

During the past 10 years, Best Mart 360 Holdings's highest ROE % was 93.08%. The lowest was 3.58%. And the median was 42.36%.

BMTHF's ROE % is ranked better than
95.1% of 306 companies
in the Retail - Defensive industry
Industry Median: 8.53 vs BMTHF: 40.46

Best Mart 360 Holdings  (OTCPK:BMTHF) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=25.468/70.134
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(25.468 / 367.86)*(367.86 / 135.753)*(135.753 / 70.134)
=Net Margin %*Asset Turnover*Equity Multiplier
=6.92 %*2.7098*1.9356
=ROA %*Equity Multiplier
=18.75 %*1.9356
=36.31 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=25.468/70.134
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (25.468 / 30.584) * (30.584 / 32.592) * (32.592 / 367.86) * (367.86 / 135.753) * (135.753 / 70.134)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8327 * 0.9384 * 8.86 % * 2.7098 * 1.9356
=36.31 %

Note: The net income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Best Mart 360 Holdings ROE % Related Terms


Best Mart 360 Holdings ROE % Historical Data

* Premium members only.

The historical data trend for Best Mart 360 Holdings's ROE % 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.

Best Mart 360 Holdings ROE % Chart

Best Mart 360 Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.14 27.15 43.78 48.84 40.84

Best Mart 360 Holdings Semi-Annual Data
Mar16 Mar17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Jun24 Dec24 Jun25 Dec25
ROE % 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 46.25 49.14 46.98 44.21 36.31

BMTHF vs KR: ROE % Comparison

For the Grocery Stores subindustry, Best Mart 360 Holdings's ROE %, along with its competitors' market caps and ROE % 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.


Best Mart 360 Holdings ROE % vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Best Mart 360 Holdings's ROE % distribution charts can be found below:

* The bar in red indicates where Best Mart 360 Holdings's ROE % falls into.


BMTHF
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Best Mart 360 Holdings Ltd BMTHF
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Best Mart 360 Holdings ROE % Calculation

Best Mart 360 Holdings's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=28.24/( (68.559+69.733)/ 2 )
=28.24/69.146
=40.84 %

Best Mart 360 Holdings's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Jun. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=25.468/( (70.535+69.733)/ 2 )
=25.468/70.134
=36.31 %

* 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 ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is two times the semi-annual (Dec. 2025) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 36.31% mean?
Best Mart 360 Holdings (BMTHF) has a ROE % of 36.31% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Best Mart 360 Holdings and its competitors. This is 14% below median its historical median of 42.36. Over the past decade, Best Mart 360 Holdings' ROE % has ranged from 3.58 to 93.08. According to the industry distribution chart, Best Mart 360 Holdings ranks #15 out of 306 companies in the Retail - Defensive industry, placing it in the top 4.9%.
Is Best Mart 360 Holdings' ROE % too high?
Best Mart 360 Holdings' current ROE % of 36.31% is 14% below median its 10-year median of 42.36. Over the past 10 years, this metric has ranged from a low of 3.58 to a high of 93.08. The Retail - Defensive industry median ROE % is 8.53. Best Mart 360 Holdings' value of 36.31% is 325.7% above this industry median. Based on the distribution chart, Best Mart 360 Holdings ranks #15 out of 306 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Best Mart 360 Holdings has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Best Mart 360 Holdings' ROE % compare to KR?
According to the Retail - Defensive industry distribution chart, Best Mart 360 Holdings ranks #15 out of 306 companies for ROE %. This places Best Mart 360 Holdings in the top 5% of its industry — outperforming the majority of peers. The industry median ROE % is 8.53. Best Mart 360 Holdings' value of 36.31% is 325.7% above this benchmark. Historically, Best Mart 360 Holdings' own ROE % has ranged from 3.58 to 93.08 over the past decade. While the company's 10-year median is 42.36 vs. the industry median of 8.53, Best Mart 360 Holdings 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 ROE % for a Retail - Defensive company?
The median ROE % among Retail - Defensive companies is 8.53, based on 306 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Best Mart 360 Holdings's current ROE % of 36.31% is 325.7% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Best Mart 360 Holdings and its competitors. For the Retail - Defensive industry, the median ROE % is 8.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Best Mart 360 Holdings's current ROE % is 36.31%, which is 14% below median its own 10-year median of 42.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Mart 360 Holdings stock overvalued right now?
Best Mart 360 Holdings (BMTHF) has a current ROE % of 36.31%. The stock's GF Value™ is $0.31, compared to a current price of $0.24 — trading 21.5% below its estimated fair value. The current ROE % is 36.31%, which is 14% below median its 10-year median of 42.36 and 325.7% above the Retail - Defensive industry median of 8.53. Best Mart 360 Holdings' overall GF Score™ is 90/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Best Mart 360 Holdings (BMTHF), the current ROE % is 36.31% 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 Best Mart 360 Holdings (BMTHF) Overvalued in 2026?

Based on GuruFocus' analysis, Best Mart 360 Holdings stock appears to be undervalued. The current stock price of $0.24 is trading 21.5% below its estimated GF Value™ of $0.31.

Key valuation signals for BMTHF:

  • ROE %: 36.31% (14% below median its 10-year median of 42.36)
  • GF Value™: $0.31 vs. price of $0.24 (21.5% below fair value)
  • GF Score™: 90/100 with 2 warning signs
  • Industry Position: 325.7% above the Retail - Defensive median (#15 of 306)

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


Best Mart 360 Holdings Business Description

Other Exchanges 02360:Hong Kong
Address No. 108 Wai Yip Street, 11th Floor, C-Bons International Center, Kowloon, Hong Kong, HKG
Best Mart 360 Holdings Ltd is a leisure food retailer operating a chain of retail stores under its stores Best Mart 360 and FoodVille. The company is engaged in retail sales of food and beverages, confectionery, packaged bakery products, snacks, nuts and dried fruits, grain and other miscellaneous food products, and household and personal care products in Hong Kong, Macau, and Mainland China. The company generates the majority of its revenue from Hong Kong.
90GF Score

Get the complete analysis for BMTHF

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

$0.24
Price
$0.31
GF Value