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What is China Resources Beverage (Holdings) Co ROE %?
China Resources Beverage (Holdings) CoHKSE:02460 -2.22%21 ROE % is 3.36% as of Dec. 2025, which is 82% below its 10-year median of 18.68. GuruFocus rates HKSE:02460 with a GF Score™ of 21/100. The stock has 5 warning signs investors should review. Among 112 Beverages - Non-Alcoholic companies, China Resources Beverage (Holdings) Co ranks worse than 56.25% on this metric.
HKSE:02460's ROE % is ranked worse than 56.25% of 112
companies
in the Beverages - Non-Alcoholic industry
Industry Median: 11.48
vs HKSE:02460: 9.04
China Resources Beverage (Holdings) Co (HKSE:02460) 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:
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.
China Resources Beverage (Holdings) Co ROE % Related Terms
China Resources Beverage (Holdings) Co ROE % Historical Data
* 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.
China Resources Beverage (Holdings) Co ROE % Chart
China Resources Beverage (Holdings) Co Annual Data
Trend
Dec21
Dec22
Dec23
Dec24
Dec25
ROE %
18.72
18.68
21.11
17.82
9.10
China Resources Beverage (Holdings) Co Semi-Annual Data
For the Beverages - Non-Alcoholic subindustry, China Resources Beverage (Holdings) 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.
China Resources Beverage (Holdings) Co ROE % vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Resources Beverage (Holdings) Co's ROE % distribution charts can be found below:
* The bar in red indicates where China Resources Beverage (Holdings) Co's ROE % falls into.
* 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.
China Resources Beverage (Holdings) Co (HKSE:02460) has a ROE % of 3.36% 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 China Resources Beverage (Holdings) Co and its competitors. This is 82% below median its historical median of 18.68. Over the past decade, China Resources Beverage (Holdings) Co's ROE % has ranged from 9.04 to 21.11. According to the industry distribution chart, China Resources Beverage (Holdings) Co ranks #63 out of 112 companies in the Beverages - Non-Alcoholic industry, placing it in the top 56.2%.
Is China Resources Beverage (Holdings) Co's ROE % too high?
China Resources Beverage (Holdings) Co's current ROE % of 3.36% is 82% below median its 10-year median of 18.68. Over the past 10 years, this metric has ranged from a low of 9.04 to a high of 21.11. The Beverages - Non-Alcoholic industry median ROE % is 11.48. China Resources Beverage (Holdings) Co's value of 3.36% is 70.7% below this industry median. Based on the distribution chart, China Resources Beverage (Holdings) Co ranks #63 out of 112 companies in the Beverages - Non-Alcoholic industry, which is below the industry midpoint. Overall, China Resources Beverage (Holdings) Co has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does China Resources Beverage (Holdings) Co's ROE % compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, China Resources Beverage (Holdings) Co ranks #63 out of 112 companies for ROE %. This places China Resources Beverage (Holdings) Co in the lower half of its industry. The industry median ROE % is 11.48. China Resources Beverage (Holdings) Co's value of 3.36% is 70.7% below this benchmark. Historically, China Resources Beverage (Holdings) Co's own ROE % has ranged from 9.04 to 21.11 over the past decade. While the company's 10-year median is 18.68 vs. the industry median of 11.48, China Resources Beverage (Holdings) Co has consistently been below 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 Beverages - Non-Alcoholic company?
The median ROE % among Beverages - Non-Alcoholic companies is 11.48, based on 112 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. China Resources Beverage (Holdings) Co's current ROE % of 3.36% is 70.7% below 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 China Resources Beverage (Holdings) Co and its competitors. For the Beverages - Non-Alcoholic industry, the median ROE % is 11.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Resources Beverage (Holdings) Co's current ROE % is 3.36%, which is 82% below median its own 10-year median of 18.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Resources Beverage (Holdings) Co stock overvalued right now?
China Resources Beverage (Holdings) Co (HKSE:02460) has a current ROE % of 3.36%. The current ROE % is 3.36%, which is 82% below median its 10-year median of 18.68 and 70.7% below the Beverages - Non-Alcoholic industry median of 11.48. China Resources Beverage (Holdings) Co's overall GF Score™ is 21/100 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 China Resources Beverage (Holdings) Co (HKSE:02460), the current ROE % is 3.36% 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.
China Resources Beverage (Holdings) Co Business Description
China Resources Beverage is the second-largest bottled water producer in China and a subsidiary of China Resources Group, a state-owned conglomerate. The bottled water business accounts for around 90% of the company's revenue, with C'estbon being the flagship product. The company has been leveraging its distribution network developed for water products to expand the scale of its nonwater beverages products, which accounts for roughly 10% of the company's revenue.
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