USAS Building System (Shanghai) Co (HKSE:02671) ROE %: 1.07% (As of Dec. 2025) — 94% Below Median

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HKSE:02671 USAS Building System (Shanghai) Co Ltd HKSE:02671
19 GF Score
Price HK$4.10
! 2 Warning Signs
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What is USAS Building System (Shanghai) Co ROE %?

USAS Building System (Shanghai) Co HKSE:02671 19 ROE % is 1.07% as of Dec. 2025, which is 94% below its 10-year median of 19.03. GuruFocus rates HKSE:02671 with a GF Score™ of 19/100. The stock has 2 warning signs investors should review. Among 1,736 Real Estate companies, USAS Building System (Shanghai) Co ranks better than 80.65% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. USAS Building System (Shanghai) Co's annualized net income for the quarter that ended in Dec. 2025 was HK$7 Mil. USAS Building System (Shanghai) Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was HK$617 Mil. Therefore, USAS Building System (Shanghai) Co's annualized ROE % for the quarter that ended in Dec. 2025 was 1.07%.

The historical rank and industry rank for USAS Building System (Shanghai) Co's ROE % or its related term are showing as below:

HKSE:02671' s ROE % Range Over the Past 10 Years
Min: 12.58   Med: 19.03   Max: 30
Current: 12.69

During the past 4 years, USAS Building System (Shanghai) Co's highest ROE % was 30.00%. The lowest was 12.58%. And the median was 19.03%.

HKSE:02671's ROE % is ranked better than
80.65% of 1736 companies
in the Real Estate industry
Industry Median: 4.03 vs HKSE:02671: 12.69

USAS Building System (Shanghai) Co  (HKSE:02671) 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
=6.624/616.627
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(6.624 / 1922.156)*(1922.156 / 2010.8865)*(2010.8865 / 616.627)
=Net Margin %*Asset Turnover*Equity Multiplier
=0.34 %*0.9559*3.2611
=ROA %*Equity Multiplier
=0.33 %*3.2611
=1.07 %

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
=6.624/616.627
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (6.624 / 4.52) * (4.52 / 45.588) * (45.588 / 1922.156) * (1922.156 / 2010.8865) * (2010.8865 / 616.627)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.4655 * 0.0991 * 2.37 % * 0.9559 * 3.2611
=1.07 %

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.


USAS Building System (Shanghai) Co ROE % Related Terms


USAS Building System (Shanghai) Co ROE % Historical Data

* Premium members only.

The historical data trend for USAS Building System (Shanghai) 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.

USAS Building System (Shanghai) Co ROE % Chart

USAS Building System (Shanghai) Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
ROE %
30.00 19.42 18.63 12.58

USAS Building System (Shanghai) Co Semi-Annual Data
Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % Get a 7-Day Free Trial 0.00 8.34 27.39 27.20 1.07

USAS Building System (Shanghai) Co ROE % Competitor Comparison

For the Real Estate - Development subindustry, USAS Building System (Shanghai) 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.


USAS Building System (Shanghai) Co ROE % vs Real Estate Industry

For the Real Estate industry and Real Estate sector, USAS Building System (Shanghai) Co's ROE % distribution charts can be found below:

* The bar in red indicates where USAS Building System (Shanghai) Co's ROE % falls into.


HKSE:02671
19GF Score
USAS Building System (Shanghai) Co Ltd HKSE:02671
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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USAS Building System (Shanghai) Co ROE % Calculation

USAS Building System (Shanghai) 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 )
=72.522/( (463.456+689.512)/ 2 )
=72.522/576.484
=12.58 %

USAS Building System (Shanghai) 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 )
=6.624/( (543.742+689.512)/ 2 )
=6.624/616.627
=1.07 %

* 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 1.07% mean?
USAS Building System (Shanghai) Co (HKSE:02671) has a ROE % of 1.07% 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 USAS Building System (Shanghai) Co and its competitors. This is 94% below median its historical median of 19.03. Over the past decade, USAS Building System (Shanghai) Co's ROE % has ranged from 12.58 to 30.00. According to the industry distribution chart, USAS Building System (Shanghai) Co ranks #336 out of 1736 companies in the Real Estate industry, placing it in the top 19.4%.
Is USAS Building System (Shanghai) Co's ROE % too high?
USAS Building System (Shanghai) Co's current ROE % of 1.07% is 94% below median its 10-year median of 19.03. Over the past 10 years, this metric has ranged from a low of 12.58 to a high of 30.00. The Real Estate industry median ROE % is 4.03. USAS Building System (Shanghai) Co's value of 1.07% is 73.4% below this industry median. Based on the distribution chart, USAS Building System (Shanghai) Co ranks #336 out of 1736 companies in the Real Estate industry, which is in the top quartile — a strong position relative to peers. Overall, USAS Building System (Shanghai) Co has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does USAS Building System (Shanghai) Co's ROE % compare to competitors?
According to the Real Estate industry distribution chart, USAS Building System (Shanghai) Co ranks #336 out of 1736 companies for ROE %. This places USAS Building System (Shanghai) Co in the top 19% of its industry — outperforming the majority of peers. The industry median ROE % is 4.03. USAS Building System (Shanghai) Co's value of 1.07% is 73.4% below this benchmark. Historically, USAS Building System (Shanghai) Co's own ROE % has ranged from 12.58 to 30.00 over the past decade. While the company's 10-year median is 19.03 vs. the industry median of 4.03, USAS Building System (Shanghai) 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 Real Estate company?
The median ROE % among Real Estate companies is 4.03, based on 1,736 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. USAS Building System (Shanghai) Co's current ROE % of 1.07% is 73.4% 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 USAS Building System (Shanghai) Co and its competitors. For the Real Estate industry, the median ROE % is 4.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. USAS Building System (Shanghai) Co's current ROE % is 1.07%, which is 94% below median its own 10-year median of 19.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is USAS Building System (Shanghai) Co stock overvalued right now?
USAS Building System (Shanghai) Co (HKSE:02671) has a current ROE % of 1.07%. The current ROE % is 1.07%, which is 94% below median its 10-year median of 19.03 and 73.4% below the Real Estate industry median of 4.03. USAS Building System (Shanghai) Co's overall GF Score™ is 19/100 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 USAS Building System (Shanghai) Co (HKSE:02671), the current ROE % is 1.07% 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.

USAS Building System (Shanghai) Co Business Description

Address No. 208, Jiangtian East Road, Songjiang District, Shanghai, CHN, 201613
USAS Building System (Shanghai) Co Ltd is engaged in prefabricated steel structure building (PS Building). The Company is an integrated prefabricated steel structure building subcontracting service provider in the industrial sector of the PS building market. It offers integrated services for construction projects across industries, covering project design and optimization, procurement, manufacturing and installation. The Company is mainly engaged in the construction of PS buildings in the PRC, and to a lesser extent, overseas. Its business categories are PS building subcontracting services generate maximum revenue, general contracting services, and industrial environmental equipment. The Company generates maximum revenue from Mainland China.
19GF Score

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

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