LMPMY (Lee & Man Paper Manufacturing) ROE %: 7.66% (As of Dec. 2025) — 33% Below Median


LMPMY Lee & Man Paper Manufacturing Ltd LMPMY
69 GF Score
Price $3.70
GF Value $3.04
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Lee & Man Paper Manufacturing ROE %?

Lee & Man Paper Manufacturing LMPMY -6.09% 69 ROE % is 7.66% as of Dec. 2025, which is 33% below its 10-year median of 11.50. GuruFocus rates LMPMY with a GF Score™ of 69/100 and a GF Value™ of $3.04 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 280 Forest Products companies, Lee & Man Paper Manufacturing ranks better than 76.07% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Lee & Man Paper Manufacturing's annualized net income for the quarter that ended in Dec. 2025 was $291 Mil. Lee & Man Paper Manufacturing's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $3,793 Mil. Therefore, Lee & Man Paper Manufacturing's annualized ROE % for the quarter that ended in Dec. 2025 was 7.66%.

The historical rank and industry rank for Lee & Man Paper Manufacturing's ROE % or its related term are showing as below:

LMPMY' s ROE % Range Over the Past 10 Years
Min: 4.02   Med: 11.5   Max: 26.02
Current: 6.67

During the past 13 years, Lee & Man Paper Manufacturing's highest ROE % was 26.02%. The lowest was 4.02%. And the median was 11.50%.

LMPMY's ROE % is ranked better than
76.07% of 280 companies
in the Forest Products industry
Industry Median: 2.07 vs LMPMY: 6.67

Lee & Man Paper Manufacturing  (OTCPK:LMPMY) 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
=290.512/3793.4325
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(290.512 / 3702.964)*(3702.964 / 7260.674)*(7260.674 / 3793.4325)
=Net Margin %*Asset Turnover*Equity Multiplier
=7.85 %*0.51*1.914
=ROA %*Equity Multiplier
=4 %*1.914
=7.66 %

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
=290.512/3793.4325
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (290.512 / 334.416) * (334.416 / 328.082) * (328.082 / 3702.964) * (3702.964 / 7260.674) * (7260.674 / 3793.4325)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.8687 * 1.0193 * 8.86 % * 0.51 * 1.914
=7.66 %

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.


Lee & Man Paper Manufacturing ROE % Related Terms


Lee & Man Paper Manufacturing ROE % Historical Data

* Premium members only.

The historical data trend for Lee & Man Paper Manufacturing'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.

Lee & Man Paper Manufacturing ROE % Chart

Lee & Man Paper Manufacturing 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 10.11 4.25 4.01 4.80 6.64

Lee & Man Paper Manufacturing 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 5.47 5.75 4.01 5.68 7.66

Lee & Man Paper Manufacturing ROE % Competitor Comparison

For the Paper & Paper Products subindustry, Lee & Man Paper Manufacturing'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.


Lee & Man Paper Manufacturing ROE % vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, Lee & Man Paper Manufacturing's ROE % distribution charts can be found below:

* The bar in red indicates where Lee & Man Paper Manufacturing's ROE % falls into.


LMPMY
69GF Score
Lee & Man Paper Manufacturing Ltd LMPMY
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lee & Man Paper Manufacturing ROE % Calculation

Lee & Man Paper Manufacturing'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 )
=249.5/( (3602.555+3911.722)/ 2 )
=249.5/3757.1385
=6.64 %

Lee & Man Paper Manufacturing'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 )
=290.512/( (3675.143+3911.722)/ 2 )
=290.512/3793.4325
=7.66 %

* 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 7.66% mean?
Lee & Man Paper Manufacturing (LMPMY) has a ROE % of 7.66% 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 Lee & Man Paper Manufacturing and its competitors. This is 33% below median its historical median of 11.50. Over the past decade, Lee & Man Paper Manufacturing's ROE % has ranged from 4.02 to 26.02. According to the industry distribution chart, Lee & Man Paper Manufacturing ranks #67 out of 280 companies in the Forest Products industry, placing it in the top 23.9%.
Is Lee & Man Paper Manufacturing's ROE % too high?
Lee & Man Paper Manufacturing's current ROE % of 7.66% is 33% below median its 10-year median of 11.50. Over the past 10 years, this metric has ranged from a low of 4.02 to a high of 26.02. The Forest Products industry median ROE % is 2.07. Lee & Man Paper Manufacturing's value of 7.66% is 270% above this industry median. Based on the distribution chart, Lee & Man Paper Manufacturing ranks #67 out of 280 companies in the Forest Products industry, which is in the top quartile — a strong position relative to peers. Overall, Lee & Man Paper Manufacturing has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lee & Man Paper Manufacturing's ROE % compare to competitors?
According to the Forest Products industry distribution chart, Lee & Man Paper Manufacturing ranks #67 out of 280 companies for ROE %. This places Lee & Man Paper Manufacturing in the top 24% of its industry — outperforming the majority of peers. The industry median ROE % is 2.07. Lee & Man Paper Manufacturing's value of 7.66% is 270% above this benchmark. Historically, Lee & Man Paper Manufacturing's own ROE % has ranged from 4.02 to 26.02 over the past decade. While the company's 10-year median is 11.50 vs. the industry median of 2.07, Lee & Man Paper Manufacturing has consistently been above 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 Forest Products company?
The median ROE % among Forest Products companies is 2.07, based on 280 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. Lee & Man Paper Manufacturing's current ROE % of 7.66% is 270% 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 Lee & Man Paper Manufacturing and its competitors. For the Forest Products industry, the median ROE % is 2.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee & Man Paper Manufacturing's current ROE % is 7.66%, which is 33% below median its own 10-year median of 11.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee & Man Paper Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, Lee & Man Paper Manufacturing (LMPMY) is currently considered Modestly Overvalued. The stock's GF Value™ is $3.04, compared to a current price of $3.70 — trading 21.7% above its estimated fair value. The current ROE % is 7.66%, which is 33% below median its 10-year median of 11.50 and 270% above the Forest Products industry median of 2.07. Lee & Man Paper Manufacturing's overall GF Score™ is 69/100 with 6 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 Lee & Man Paper Manufacturing (LMPMY), the current ROE % is 7.66% 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 Lee & Man Paper Manufacturing (LMPMY) Overvalued in 2026?

Based on GuruFocus' analysis, Lee & Man Paper Manufacturing stock appears to be overvalued. The current stock price of $3.70 is trading 21.7% above its estimated GF Value™ of $3.04. GuruFocus considers Lee & Man Paper Manufacturing to be Modestly Overvalued.

Key valuation signals for LMPMY:

  • ROE %: 7.66% (33% below median its 10-year median of 11.50)
  • GF Value™: $3.04 vs. price of $3.70 (21.7% above fair value)
  • GF Score™: 69/100 with 6 warning signs
  • Industry Position: 270% above the Forest Products median (#67 of 280)

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


Lee & Man Paper Manufacturing Business Description

Other Exchanges 02314:Hong Kong
Address 169 Electric Road, 39th Floor, Lee & Man Commercial Center, North Point, Hong Kong, HKG
Lee & Man Paper Manufacturing Ltd is an investment holding company engaged in the manufacturing and trading of paper and pulp. Its segments are Packaging Paper, Pulp, and Tissue paper. The majority of the revenue is generated from the packaging paper segment that covers the production of kraft liner board, test liner board, coated duplex board, white top liner board, and strength corrugating medium. Its products include Wood pulp products, Boxboard paper products, Pink Gray Card Products, and Toilet Paper Products. The company generates maximum revenue from PRC, and also has its presence in Malaysia; Vietnam; and Hong Kong, Macau and others.
69GF Score

Get the complete analysis for LMPMY

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

$3.70
Price
$3.04
GF Value