Xinjiang Tianye Waterving Irrigation System Co (HKSE:00840) ROE %: -22.61% (As of Dec. 2025)

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HKSE:00840 Xinjiang Tianye Water Saving Irrigation System Co Ltd HKSE:00840
30 GF Score
Price HK$0.17
GF Value HK$0.08
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Xinjiang Tianye Waterving Irrigation System Co ROE %?

Xinjiang Tianye Waterving Irrigation System Co HKSE:00840 -11.92% 30 ROE % is -22.61% as of Dec. 2025. GuruFocus rates HKSE:00840 with a GF Score™ of 30/100 and a GF Value™ of HK$0.08 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 205 Farm & Heavy Construction Machinery companies, Xinjiang Tianye Waterving Irrigation System Co ranks worse than 90.24% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Xinjiang Tianye Waterving Irrigation System Co's annualized net income for the quarter that ended in Dec. 2025 was HK$-86.6 Mil. Xinjiang Tianye Waterving Irrigation System Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was HK$383.1 Mil. Therefore, Xinjiang Tianye Waterving Irrigation System Co's annualized ROE % for the quarter that ended in Dec. 2025 was -22.61%.

The historical rank and industry rank for Xinjiang Tianye Waterving Irrigation System Co's ROE % or its related term are showing as below:

HKSE:00840' s ROE % Range Over the Past 10 Years
Min: -15.76   Med: -8.12   Max: 0.21
Current: -15.43

During the past 13 years, Xinjiang Tianye Waterving Irrigation System Co's highest ROE % was 0.21%. The lowest was -15.76%. And the median was -8.12%.

HKSE:00840's ROE % is ranked worse than
90.24% of 205 companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 7.89 vs HKSE:00840: -15.43

Xinjiang Tianye Waterving Irrigation System Co  (HKSE:00840) 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
=-86.62/383.1345
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-86.62 / 1177.774)*(1177.774 / 1358.192)*(1358.192 / 383.1345)
=Net Margin %*Asset Turnover*Equity Multiplier
=-7.35 %*0.8672*3.5449
=ROA %*Equity Multiplier
=-6.37 %*3.5449
=-22.61 %

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
=-86.62/383.1345
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-86.62 / -82.952) * (-82.952 / -29.828) * (-29.828 / 1177.774) * (1177.774 / 1358.192) * (1358.192 / 383.1345)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.0442 * 2.781 * -2.53 % * 0.8672 * 3.5449
=-22.61 %

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.


Xinjiang Tianye Waterving Irrigation System Co ROE % Related Terms


Xinjiang Tianye Waterving Irrigation System Co ROE % Historical Data

* Premium members only.

The historical data trend for Xinjiang Tianye Waterving Irrigation System Co'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.

Xinjiang Tianye Waterving Irrigation System Co ROE % Chart

Xinjiang Tianye Waterving Irrigation System Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -12.45 -15.07 -1.61 -9.48 -15.76

Xinjiang Tianye Waterving Irrigation System Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -5.68 7.35 -29.35 -8.40 -22.61

HKSE:00840 vs CAT, DE, PCAR: ROE % Comparison

For the Farm & Heavy Construction Machinery subindustry, Xinjiang Tianye Waterving Irrigation System Co'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.


Xinjiang Tianye Waterving Irrigation System Co ROE % vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, Xinjiang Tianye Waterving Irrigation System Co's ROE % distribution charts can be found below:

* The bar in red indicates where Xinjiang Tianye Waterving Irrigation System Co's ROE % falls into.


HKSE:00840
30GF Score
Xinjiang Tianye Water Saving Irrigation System Co Ltd HKSE:00840
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Xinjiang Tianye Waterving Irrigation System Co ROE % Calculation

Xinjiang Tianye Waterving Irrigation System Co'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 )
=-60.567/( (407.55+361.09)/ 2 )
=-60.567/384.32
=-15.76 %

Xinjiang Tianye Waterving Irrigation System Co'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 )
=-86.62/( (405.179+361.09)/ 2 )
=-86.62/383.1345
=-22.61 %

* 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 -22.61% mean?
Xinjiang Tianye Waterving Irrigation System Co (HKSE:00840) has a ROE % of -22.61% 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 Xinjiang Tianye Waterving Irrigation System Co and its competitors. According to the industry distribution chart, Xinjiang Tianye Waterving Irrigation System Co ranks #185 out of 205 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 90.2%.
Is Xinjiang Tianye Waterving Irrigation System Co's ROE % too high?
Xinjiang Tianye Waterving Irrigation System Co's current ROE % is -22.61%. Based on the distribution chart, Xinjiang Tianye Waterving Irrigation System Co ranks #185 out of 205 companies in the Farm & Heavy Construction Machinery industry, which is in the bottom quartile relative to peers. Overall, Xinjiang Tianye Waterving Irrigation System Co has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Xinjiang Tianye Waterving Irrigation System Co's ROE % compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, Xinjiang Tianye Waterving Irrigation System Co ranks #185 out of 205 companies for ROE %. This places Xinjiang Tianye Waterving Irrigation System Co in the lower half of its industry. The industry median ROE % is 7.89. 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 Farm & Heavy Construction Machinery company?
The median ROE % among Farm & Heavy Construction Machinery companies is 7.89, based on 205 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. 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 Xinjiang Tianye Waterving Irrigation System Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median ROE % is 7.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Xinjiang Tianye Waterving Irrigation System Co's current ROE % is -22.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xinjiang Tianye Waterving Irrigation System Co stock overvalued right now?
Based on GuruFocus' analysis, Xinjiang Tianye Waterving Irrigation System Co (HKSE:00840) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.08, compared to a current price of HK$0.17 — trading 112.5% above its estimated fair value. The current ROE % is -22.61%. Xinjiang Tianye Waterving Irrigation System Co's overall GF Score™ is 30/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Xinjiang Tianye Waterving Irrigation System Co (HKSE:00840), the current ROE % is -22.61% 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 Xinjiang Tianye Waterving Irrigation System Co (HKSE:00840) Overvalued in 2026?

Based on GuruFocus' analysis, Xinjiang Tianye Waterving Irrigation System Co stock appears to be overvalued. The current stock price of HK$0.17 is trading 112.5% above its estimated GF Value™ of HK$0.08. GuruFocus considers Xinjiang Tianye Waterving Irrigation System Co to be Significantly Overvalued.

Key valuation signals for HKSE:00840:

  • ROE %: -22.61%
  • GF Value™: HK$0.08 vs. price of HK$0.17 (112.5% above fair value)
  • GF Score™: 30/100 with 5 warning signs

No single metric tells the full story. See the HKSE:00840 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Xinjiang Tianye Waterving Irrigation System Co Business Description

Address World-Wide House Central, 22nd Floor, Hong Kong, HKG
Xinjiang Tianye Water Saving Irrigation System Co Ltd is a China-based firm engaged in the manufacture of plastic products. Its activities include the production and marketing of agricultural plastic water-saving irrigation equipment and plastic pipelines, and construction and installation of water-saving irrigation systems. The company's products include the PVC materials for water supply pipes, PE piping materials and accessories, pressure compensatory drip tapes, labyrinth-style drip tapes, embedded-style drip tapes, agricultural tapes and drippers. It also offers installation services for water-saving irrigation systems.
30GF Score

Get the complete analysis for HKSE:00840

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

HK$0.17
Price
HK$0.08
GF Value