Beauty Farm Medical & Health Industry (FRA:XC5) ROE %: 34.09% (As of Dec. 2025) — 22% Below Median


FRA:XC5 Beauty Farm Medical & Health Industry Inc FRA:XC5
86 GF Score
Price €1.67
GF Value €2.86
! 2 Warning Signs
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What is Beauty Farm Medical & Health Industry ROE %?

Beauty Farm Medical & Health Industry FRA:XC5 -3.47% 86 ROE % is 34.09% as of Dec. 2025, which is 22% below its 10-year median of 43.79. GuruFocus rates FRA:XC5 with a GF Score™ of 86/100 and a GF Value™ of €2.86. The stock has 2 warning signs investors should review. Among 625 Healthcare Providers & Services companies, Beauty Farm Medical & Health Industry ranks better than 93.44% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Beauty Farm Medical & Health Industry's annualized net income for the quarter that ended in Dec. 2025 was €39.3 Mil. Beauty Farm Medical & Health Industry's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was €115.2 Mil. Therefore, Beauty Farm Medical & Health Industry's annualized ROE % for the quarter that ended in Dec. 2025 was 34.09%.

The historical rank and industry rank for Beauty Farm Medical & Health Industry's ROE % or its related term are showing as below:

FRA:XC5' s ROE % Range Over the Past 10 Years
Min: 25.87   Med: 43.79   Max: 296.44
Current: 33.77

During the past 7 years, Beauty Farm Medical & Health Industry's highest ROE % was 296.44%. The lowest was 25.87%. And the median was 43.79%.

FRA:XC5's ROE % is ranked better than
93.44% of 625 companies
in the Healthcare Providers & Services industry
Industry Median: 5.84 vs FRA:XC5: 33.77

Beauty Farm Medical & Health Industry  (FRA:XC5) 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
=39.256/115.1505
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(39.256 / 373.826)*(373.826 / 566.235)*(566.235 / 115.1505)
=Net Margin %*Asset Turnover*Equity Multiplier
=10.5 %*0.6602*4.9173
=ROA %*Equity Multiplier
=6.93 %*4.9173
=34.09 %

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
=39.256/115.1505
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (39.256 / 55.62) * (55.62 / 57.99) * (57.99 / 373.826) * (373.826 / 566.235) * (566.235 / 115.1505)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7058 * 0.9591 * 15.51 % * 0.6602 * 4.9173
=34.09 %

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.


Beauty Farm Medical & Health Industry ROE % Related Terms


Beauty Farm Medical & Health Industry ROE % Historical Data

* Premium members only.

The historical data trend for Beauty Farm Medical & Health Industry'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.

Beauty Farm Medical & Health Industry ROE % Chart

Beauty Farm Medical & Health Industry Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial 100.56 45.54 43.09 26.42 31.07

Beauty Farm Medical & Health Industry Semi-Annual Data
Dec19 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 27.35 28.26 25.77 32.65 34.09

FRA:XC5 vs HCA, THC, DVA: ROE % Comparison

For the Medical Care Facilities subindustry, Beauty Farm Medical & Health Industry'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.


Beauty Farm Medical & Health Industry ROE % vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Beauty Farm Medical & Health Industry's ROE % distribution charts can be found below:

* The bar in red indicates where Beauty Farm Medical & Health Industry's ROE % falls into.


FRA:XC5
86GF Score
Beauty Farm Medical & Health Industry Inc FRA:XC5
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Beauty Farm Medical & Health Industry ROE % Calculation

Beauty Farm Medical & Health Industry'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 )
=38.505/( (123.907+123.922)/ 2 )
=38.505/123.9145
=31.07 %

Beauty Farm Medical & Health Industry'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 )
=39.256/( (106.379+123.922)/ 2 )
=39.256/115.1505
=34.09 %

* 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 34.09% mean?
Beauty Farm Medical & Health Industry (FRA:XC5) has a ROE % of 34.09% 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 Beauty Farm Medical & Health Industry and its competitors. This is 22% below median its historical median of 43.79. Over the past decade, Beauty Farm Medical & Health Industry's ROE % has ranged from 25.87 to 296.44. According to the industry distribution chart, Beauty Farm Medical & Health Industry ranks #41 out of 625 companies in the Healthcare Providers & Services industry, placing it in the top 6.6%.
Is Beauty Farm Medical & Health Industry's ROE % too high?
Beauty Farm Medical & Health Industry's current ROE % of 34.09% is 22% below median its 10-year median of 43.79. Over the past 10 years, this metric has ranged from a low of 25.87 to a high of 296.44. The Healthcare Providers & Services industry median ROE % is 5.84. Beauty Farm Medical & Health Industry's value of 34.09% is 483.7% above this industry median. Based on the distribution chart, Beauty Farm Medical & Health Industry ranks #41 out of 625 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Beauty Farm Medical & Health Industry has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does Beauty Farm Medical & Health Industry's ROE % compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Beauty Farm Medical & Health Industry ranks #41 out of 625 companies for ROE %. This places Beauty Farm Medical & Health Industry in the top 7% of its industry — outperforming the majority of peers. The industry median ROE % is 5.84. Beauty Farm Medical & Health Industry's value of 34.09% is 483.7% above this benchmark. Historically, Beauty Farm Medical & Health Industry's own ROE % has ranged from 25.87 to 296.44 over the past decade. While the company's 10-year median is 43.79 vs. the industry median of 5.84, Beauty Farm Medical & Health Industry 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 Healthcare Providers & Services company?
The median ROE % among Healthcare Providers & Services companies is 5.84, based on 625 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. Beauty Farm Medical & Health Industry's current ROE % of 34.09% is 483.7% 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 Beauty Farm Medical & Health Industry and its competitors. For the Healthcare Providers & Services industry, the median ROE % is 5.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Beauty Farm Medical & Health Industry's current ROE % is 34.09%, which is 22% below median its own 10-year median of 43.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beauty Farm Medical & Health Industry stock overvalued right now?
Beauty Farm Medical & Health Industry (FRA:XC5) has a current ROE % of 34.09%. The stock's GF Value™ is €2.86, compared to a current price of €1.67 — trading 41.6% below its estimated fair value. The current ROE % is 34.09%, which is 22% below median its 10-year median of 43.79 and 483.7% above the Healthcare Providers & Services industry median of 5.84. Beauty Farm Medical & Health Industry's overall GF Score™ is 86/100 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 Beauty Farm Medical & Health Industry (FRA:XC5), the current ROE % is 34.09% 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 Beauty Farm Medical & Health Industry (FRA:XC5) Overvalued in 2026?

Based on GuruFocus' analysis, Beauty Farm Medical & Health Industry stock appears to be undervalued. The current stock price of €1.67 is trading 41.6% below its estimated GF Value™ of €2.86.

Key valuation signals for FRA:XC5:

  • ROE %: 34.09% (22% below median its 10-year median of 43.79)
  • GF Value™: €2.86 vs. price of €1.67 (41.6% below fair value)
  • GF Score™: 86/100 with 2 warning signs
  • Industry Position: 483.7% above the Healthcare Providers & Services median (#41 of 625)

No single metric tells the full story. See the FRA:XC5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Beauty Farm Medical & Health Industry Business Description

Other Exchanges 02373:Hong Kong
Address No. 1089 Dongdaming Road, Unit 1206, 12th Floor, Hongkou District, Shanghai, CHN
Beauty Farm Medical & Health Industry Inc. provides beauty and wellness services in the People's Republic of China. It offers high-quality beauty and wellness services, aesthetic medical services, and subhealth medical services according to customers' individual needs. The company offers its products and services through brands such as Beauty Farm, Palaispa, Naturade, Cellcare, and Neology.
86GF Score

Get the complete analysis for FRA:XC5

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

€1.67
Price
€2.86
GF Value