Kam Hing International Holdings (HKSE:02307) ROE %: -13.33% (As of Dec. 2025)


HKSE:02307 Kam Hing International Holdings Ltd HKSE:02307
43 GF Score
Price HK$0.15
GF Value HK$0.19
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Kam Hing International Holdings ROE %?

Kam Hing International Holdings HKSE:02307 43 ROE % is -13.33% as of Dec. 2025. GuruFocus rates HKSE:02307 with a GF Score™ of 43/100 and a GF Value™ of HK$0.19 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,018 Manufacturing - Apparel & Accessories companies, Kam Hing International Holdings ranks worse than 82.61% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Kam Hing International Holdings's annualized net income for the quarter that ended in Dec. 2025 was HK$-228 Mil. Kam Hing International Holdings's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was HK$1,707 Mil. Therefore, Kam Hing International Holdings's annualized ROE % for the quarter that ended in Dec. 2025 was -13.33%.

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

HKSE:02307' s ROE % Range Over the Past 10 Years
Min: -7.46   Med: 1.91   Max: 3.94
Current: -6.27

During the past 13 years, Kam Hing International Holdings's highest ROE % was 3.94%. The lowest was -7.46%. And the median was 1.91%.

HKSE:02307's ROE % is ranked worse than
82.61% of 1018 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.04 vs HKSE:02307: -6.27

Kam Hing International Holdings  (HKSE:02307) 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
=-227.59/1706.7535
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-227.59 / 3685.786)*(3685.786 / 3492.798)*(3492.798 / 1706.7535)
=Net Margin %*Asset Turnover*Equity Multiplier
=-6.17 %*1.0553*2.0465
=ROA %*Equity Multiplier
=-6.51 %*2.0465
=-13.33 %

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
=-227.59/1706.7535
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-227.59 / -236.506) * (-236.506 / -136.716) * (-136.716 / 3685.786) * (3685.786 / 3492.798) * (3492.798 / 1706.7535)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.9623 * 1.7299 * -3.71 % * 1.0553 * 2.0465
=-13.33 %

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.


Kam Hing International Holdings ROE % Related Terms


Kam Hing International Holdings ROE % Historical Data

* Premium members only.

The historical data trend for Kam Hing 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.

Kam Hing International Holdings ROE % Chart

Kam Hing International Holdings 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 2.14 -2.81 -7.46 1.67 -6.29

Kam Hing International Holdings 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 -12.70 0.46 2.88 0.75 -13.33

Kam Hing International Holdings ROE % Competitor Comparison

For the Textile Manufacturing subindustry, Kam Hing 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.


Kam Hing International Holdings ROE % vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Kam Hing International Holdings's ROE % distribution charts can be found below:

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


HKSE:02307
43GF Score
Kam Hing International Holdings Ltd HKSE:02307
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Kam Hing International Holdings ROE % Calculation

Kam Hing International 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 )
=-107.384/( (1720.688+1692.497)/ 2 )
=-107.384/1706.5925
=-6.29 %

Kam Hing International 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 )
=-227.59/( (1721.01+1692.497)/ 2 )
=-227.59/1706.7535
=-13.33 %

* 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 -13.33% mean?
Kam Hing International Holdings (HKSE:02307) has a ROE % of -13.33% 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 Kam Hing International Holdings and its competitors. According to the industry distribution chart, Kam Hing International Holdings ranks #841 out of 1018 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 82.6%.
Is Kam Hing International Holdings' ROE % too high?
Kam Hing International Holdings' current ROE % is -13.33%. Based on the distribution chart, Kam Hing International Holdings ranks #841 out of 1018 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Kam Hing International Holdings has a GF Score™ of 43/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kam Hing International Holdings' ROE % compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Kam Hing International Holdings ranks #841 out of 1018 companies for ROE %. This places Kam Hing International Holdings in the lower half of its industry. The industry median ROE % is 4.04. 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 Manufacturing - Apparel & Accessories company?
The median ROE % among Manufacturing - Apparel & Accessories companies is 4.04, based on 1,018 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 Kam Hing International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROE % is 4.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kam Hing International Holdings's current ROE % is -13.33%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kam Hing International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kam Hing International Holdings (HKSE:02307) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.19, compared to a current price of HK$0.15 — trading 23.7% below its estimated fair value. The current ROE % is -13.33%. Kam Hing International Holdings' overall GF Score™ is 43/100 with 3 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 Kam Hing International Holdings (HKSE:02307), the current ROE % is -13.33% 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 Kam Hing International Holdings (HKSE:02307) Overvalued in 2026?

Based on GuruFocus' analysis, Kam Hing International Holdings stock appears to be undervalued. The current stock price of HK$0.15 is trading 23.7% below its estimated GF Value™ of HK$0.19. GuruFocus considers Kam Hing International Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:02307:

  • ROE %: -13.33%
  • GF Value™: HK$0.19 vs. price of HK$0.15 (23.7% below fair value)
  • GF Score™: 43/100 with 3 warning signs

No single metric tells the full story. See the HKSE:02307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kam Hing International Holdings Business Description

Address No. 3 Hoi Shing Road, Unit A, 23rd Floor, TML Tower, Tsuen Wan, New Territories, Hong Kong, HKG
Kam Hing International Holdings Ltd is a textile manufacturing company. The company is engaged in marketing and sales, research and development, production processes including knitting, fabric dyeing, and yarn dyeing, and final processing, such as setting and pre-shrinking. The company's segment based on products and services includes Fabric products, Garment products, and Other segments. Its fabric products segment is involved in the production and sale of knitted fabric and dyed yarn and the provision related to subcontracting services. It generates maximum revenue from the Fabric products segment. Geographically, it derives a majority of its revenue from Korea and has a presence in Mainland China, Vietnam, Hong Kong, Taiwan, Singapore, the United States, and Other Countries.
43GF Score

Get the complete analysis for HKSE:02307

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

HK$0.15
Price
HK$0.19
GF Value