China Boton Group Co (HKSE:03318) ROE %: -78.70% (As of Dec. 2025)

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HKSE:03318 China Boton Group Co Ltd HKSE:03318
52 GF Score
Price HK$2.56
GF Value HK$1.34
Valuation Significantly Overvalued
! 10 Warning Signs
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What is China Boton Group Co ROE %?

China Boton Group Co HKSE:03318 +3.23% 52 ROE % is -78.70% as of Dec. 2025. GuruFocus rates HKSE:03318 with a GF Score™ of 52/100 and a GF Value™ of HK$1.34 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 1,582 Chemicals companies, China Boton Group Co ranks worse than 95.2% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. China Boton Group Co's annualized net income for the quarter that ended in Dec. 2025 was HK$-2,262 Mil. China Boton Group Co's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was HK$2,874 Mil. Therefore, China Boton Group Co's annualized ROE % for the quarter that ended in Dec. 2025 was -78.70%.

The historical rank and industry rank for China Boton Group Co's ROE % or its related term are showing as below:

HKSE:03318' s ROE % Range Over the Past 10 Years
Min: -40.16   Med: 4.69   Max: 6.61
Current: -37.57

During the past 13 years, China Boton Group Co's highest ROE % was 6.61%. The lowest was -40.16%. And the median was 4.69%.

HKSE:03318's ROE % is ranked worse than
95.2% of 1582 companies
in the Chemicals industry
Industry Median: 5.265 vs HKSE:03318: -37.57

China Boton Group Co  (HKSE:03318) 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
=-2261.892/2874.183
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-2261.892 / 1895.354)*(1895.354 / 7204.4225)*(7204.4225 / 2874.183)
=Net Margin %*Asset Turnover*Equity Multiplier
=-119.34 %*0.2631*2.5066
=ROA %*Equity Multiplier
=-31.4 %*2.5066
=-78.70 %

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
=-2261.892/2874.183
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-2261.892 / -2260.136) * (-2260.136 / -184.772) * (-184.772 / 1895.354) * (1895.354 / 7204.4225) * (7204.4225 / 2874.183)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 1.0008 * 12.232 * -9.75 % * 0.2631 * 2.5066
=-78.70 %

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 Boton Group Co ROE % Related Terms


China Boton Group Co ROE % Historical Data

* Premium members only.

The historical data trend for China Boton Group 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.

China Boton Group Co ROE % Chart

China Boton Group 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 6.61 1.57 4.75 0.58 -40.16

China Boton Group 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 5.24 2.79 -1.64 -0.52 -78.70

HKSE:03318 vs LIN, SHW, ECL: ROE % Comparison

For the Specialty Chemicals subindustry, China Boton Group 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 Boton Group Co ROE % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China Boton Group Co's ROE % distribution charts can be found below:

* The bar in red indicates where China Boton Group Co's ROE % falls into.


HKSE:03318
52GF Score
China Boton Group Co Ltd HKSE:03318
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Boton Group Co ROE % Calculation

China Boton Group 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 )
=-1139.915/( (3353.51+2322.879)/ 2 )
=-1139.915/2838.1945
=-40.16 %

China Boton Group 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 )
=-2261.892/( (3425.487+2322.879)/ 2 )
=-2261.892/2874.183
=-78.70 %

* 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 -78.70% mean?
China Boton Group Co (HKSE:03318) has a ROE % of -78.70% 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 Boton Group Co and its competitors. According to the industry distribution chart, China Boton Group Co ranks #1506 out of 1582 companies in the Chemicals industry, placing it in the top 95.2%.
Is China Boton Group Co's ROE % too high?
China Boton Group Co's current ROE % is -78.70%. Based on the distribution chart, China Boton Group Co ranks #1506 out of 1582 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China Boton Group Co has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Boton Group Co's ROE % compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Boton Group Co ranks #1506 out of 1582 companies for ROE %. This places China Boton Group Co in the lower half of its industry. The industry median ROE % is 5.27. 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 Chemicals company?
The median ROE % among Chemicals companies is 5.27, based on 1,582 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 China Boton Group Co and its competitors. For the Chemicals industry, the median ROE % is 5.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Boton Group Co's current ROE % is -78.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Boton Group Co stock overvalued right now?
Based on GuruFocus' analysis, China Boton Group Co (HKSE:03318) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$1.34, compared to a current price of HK$2.56 — trading 91% above its estimated fair value. The current ROE % is -78.70%. China Boton Group Co's overall GF Score™ is 52/100 with 10 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 Boton Group Co (HKSE:03318), the current ROE % is -78.70% 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 China Boton Group Co (HKSE:03318) Overvalued in 2026?

Based on GuruFocus' analysis, China Boton Group Co stock appears to be overvalued. The current stock price of HK$2.56 is trading 91% above its estimated GF Value™ of HK$1.34. GuruFocus considers China Boton Group Co to be Significantly Overvalued.

Key valuation signals for HKSE:03318:

  • ROE %: -78.70%
  • GF Value™: HK$1.34 vs. price of HK$2.56 (91% above fair value)
  • GF Score™: 52/100 with 10 warning signs

No single metric tells the full story. See the HKSE:03318 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Boton Group Co Business Description

Address 368 Kwun Tong Road, Flat A-B, 37/F Boton Technology Innovation Tower, Kowloon, HKG
China Boton Group Co Ltd is an investment holding company engaged in the manufacture and sale of flavors, fragrances, and healthcare products. The company operates its business through five business segments. The Flavor Enhancers segment is engaged in the development and sale of fragrance enhancer products. The Food Flavors segment is engaged in the production and sale of food flavors. The Fine Fragrances segment is engaged in the production and sale of fine fragrances. The e-Cigarette products segment comprises disposable e-Cigarettes and rechargeable e-Cigarettes and their accessories. The Investment Properties segment is engaged in real estate leasing. Its geographical segments are the PRC, Europe, the United States, Asia, and Others, of which prime revenue is derived from the PRC.
52GF Score

Get the complete analysis for HKSE:03318

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

HK$2.56
Price
HK$1.34
GF Value