Elegance Optical International Holdings (HKSE:00907) ROE %: 1,260.82% (As of Sep. 2025)


What is Elegance Optical International Holdings ROE %?

Elegance Optical International Holdings HKSE:00907 ROE % is 1,260.82% as of Sep. 2025. The stock has 5 warning signs investors should review.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Elegance Optical International Holdings's annualized net income for the quarter that ended in Sep. 2025 was HK$18.1 Mil. Elegance Optical International Holdings's average Total Stockholders Equity over the quarter that ended in Sep. 2025 was HK$1.4 Mil. Therefore, Elegance Optical International Holdings's annualized ROE % for the quarter that ended in Sep. 2025 was 1,260.82%.

The historical rank and industry rank for Elegance Optical International Holdings's ROE % or its related term are showing as below:

HKSE:00907' s ROE % Range Over the Past 10 Years
Min: -361.76   Med: -33.36   Max: 3.04
Current: -361.76

During the past 13 years, Elegance Optical International Holdings's highest ROE % was 3.04%. The lowest was -361.76%. And the median was -33.36%.

HKSE:00907's ROE % is not ranked
in the Medical Devices & Instruments industry.
Industry Median: 2.395 vs HKSE:00907: -361.76

Elegance Optical International Holdings  (HKSE:00907) 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: Sep. 2025 )
=Net Income/Total Stockholders Equity
=18.118/1.437
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(18.118 / 109.372)*(109.372 / 134.304)*(134.304 / 1.437)
=Net Margin %*Asset Turnover*Equity Multiplier
=16.57 %*0.8144*93.4614
=ROA %*Equity Multiplier
=13.49 %*93.4614
=1,260.82 %

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: Sep. 2025 )
=Net Income/Total Stockholders Equity
=18.118/1.437
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (18.118 / 18.118) * (18.118 / 19.75) * (19.75 / 109.372) * (109.372 / 134.304) * (134.304 / 1.437)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1 * 0.9174 * 18.06 % * 0.8144 * 93.4614
=1,260.82 %

Note: The net income data used here is two times the semi-annual (Sep. 2025) net income data. The Revenue data used here is two times the semi-annual (Sep. 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.

Elegance Optical International Holdings ROE % Related Terms

Elegance Optical International Holdings ROE % Historical Data

* Premium members only.

The historical data trend for Elegance Optical International 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.

Elegance Optical International Holdings ROE % Chart

Elegance Optical International Holdings Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -79.29 -62.01 -113.82 -272.34 0.00

Elegance Optical International Holdings Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 -209.76 -250.63 -2,477.99 1,260.82 -1,076.75

HKSE:00907 vs ISRG, BDX, MDLN: ROE % Comparison

For the Medical Instruments & Supplies subindustry, Elegance Optical International 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.

Elegance Optical International Holdings ROE % vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Elegance Optical International Holdings's ROE % distribution charts can be found below:

* The bar in red indicates where Elegance Optical International Holdings's ROE % falls into.


Elegance Optical International Holdings ROE % Calculation

Elegance Optical International Holdings's annualized ROE % for the fiscal year that ended in Mar. 2025 is calculated as

ROE %=Net Income (A: Mar. 2025 )/( (Total Stockholders Equity (A: Mar. 2024 )+Total Stockholders Equity (A: Mar. 2025 ))/ count )
=-20.205/( (17.903+-3.065)/ 2 )
=-20.205/7.419
=-272.34 %

Elegance Optical International Holdings's annualized ROE % for the quarter that ended in Sep. 2025 is calculated as

ROE %=Net Income (Q: Sep. 2025 )/( (Total Stockholders Equity (Q: Mar. 2025 )+Total Stockholders Equity (Q: Sep. 2025 ))/ count )
=18.118/( (-3.065+5.939)/ 2 )
=18.118/1.437
=1,260.82 %

* 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 (Sep. 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 1,260.82% mean?
Elegance Optical International Holdings (HKSE:00907) has a ROE % of 1,260.82% as of Sep. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Elegance Optical International Holdings and its competitors.
Is Elegance Optical International Holdings' ROE % too high?
Elegance Optical International Holdings' current ROE % is 1,260.82%. The Medical Devices & Instruments industry median ROE % is 2.40. Elegance Optical International Holdings' value of 1,260.82% is 52543.8% above this industry median.
How does Elegance Optical International Holdings' ROE % compare to ISRG and BDX?
Elegance Optical International Holdings' ROE % of 1,260.82% can be compared against companies in the Medical Devices & Instruments industry. The industry median ROE % is 2.40. Elegance Optical International Holdings' value of 1,260.82% is 52543.8% above this benchmark. 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 Medical Devices & Instruments company?
The median ROE % among Medical Devices & Instruments companies is 2.40, based on 798 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. Elegance Optical International Holdings's current ROE % of 1,260.82% is 52543.8% 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 Elegance Optical International Holdings and its competitors. For the Medical Devices & Instruments industry, the median ROE % is 2.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elegance Optical International Holdings's current ROE % is 1,260.82%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elegance Optical International Holdings stock overvalued right now?
Elegance Optical International Holdings (HKSE:00907) has a current ROE % of 1,260.82%. The stock's GF Value™ is HK$0.28, compared to a current price of HK$0.06 — trading 78.2% below its estimated fair value. The current ROE % is 1,260.82% and 52543.8% above the Medical Devices & Instruments industry median of 2.40. 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 Elegance Optical International Holdings (HKSE:00907), the current ROE % is 1,260.82% as of Sep. 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.

Elegance Optical International Holdings Business Description

Address 145 Hennessy Road, On Hong Commercial Building, Room 22, 22nd Floor, Wanchai, Hong Kong, HKG
Elegance Optical International Holdings Ltd and its subsidiaries are the manufacturers and sellers of optical frames and sunglasses. Its operating segments include the trading segment engaged in the manufacture and trading of optical frames and sunglasses; the Property investment segment is involved in leasing properties for rental income; the Debts and securities investment segment engaged in investments in financial instruments and quoted shares; Film investment and distribution segment engaged in film right and movie distributions; and Energy business. It derives key revenue from the trading segment. It operates in Europe, America, the PRC (including Hong Kong), and other countries.