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Three-A Resources BhdXKLS:0012 -0.72%51 ROE % is 9.14% as of Mar. 2026, which is 1% below its 10-year median of 9.25. GuruFocus rates XKLS:0012 with a GF Score™ of 51/100 and a GF Value™ of RM0.66 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,923 Consumer Packaged Goods companies, Three-A Resources Bhd ranks better than 57.62% on this metric.
Three-A Resources Bhd (XKLS:0012) 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 four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) 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.
* 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.
For the Packaged Foods subindustry, Three-A Resources Bhd'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.
Three-A Resources Bhd ROE % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Three-A Resources Bhd's ROE % distribution charts can be found below:
* The bar in red indicates where Three-A Resources Bhd'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 four times the quarterly (Mar. 2026) net income data.
ROE % is displayed in the 30-year financial page.
Three-A Resources Bhd (XKLS:0012) has a ROE % of 9.14% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Three-A Resources Bhd and its competitors. This is near median its historical median of 9.25. Over the past decade, Three-A Resources Bhd's ROE % has ranged from 8.44 to 14.75. According to the industry distribution chart, Three-A Resources Bhd ranks #815 out of 1923 companies in the Consumer Packaged Goods industry, placing it in the top 42.4%.
Is Three-A Resources Bhd's ROE % too high?
Three-A Resources Bhd's current ROE % of 9.14% is near median its 10-year median of 9.25. Over the past 10 years, this metric has ranged from a low of 8.44 to a high of 14.75. The Consumer Packaged Goods industry median ROE % is 6.81. Three-A Resources Bhd's value of 9.14% is 34.2% above this industry median. Based on the distribution chart, Three-A Resources Bhd ranks #815 out of 1923 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Three-A Resources Bhd has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Three-A Resources Bhd's ROE % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Three-A Resources Bhd ranks #815 out of 1923 companies for ROE %. This puts Three-A Resources Bhd in the upper half of its industry. The industry median ROE % is 6.81. Three-A Resources Bhd's value of 9.14% is 34.2% above this benchmark. Historically, Three-A Resources Bhd's own ROE % has ranged from 8.44 to 14.75 over the past decade. While the company's 10-year median is 9.25 vs. the industry median of 6.81, Three-A Resources Bhd 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 Consumer Packaged Goods company?
The median ROE % among Consumer Packaged Goods companies is 6.81, based on 1,923 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. Three-A Resources Bhd's current ROE % of 9.14% is 34.2% 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 Three-A Resources Bhd and its competitors. For the Consumer Packaged Goods industry, the median ROE % is 6.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three-A Resources Bhd's current ROE % is 9.14%, which is near median its own 10-year median of 9.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three-A Resources Bhd stock overvalued right now?
Based on GuruFocus' analysis, Three-A Resources Bhd (XKLS:0012) is currently considered Fairly Valued. The stock's GF Value™ is RM0.66, compared to a current price of RM0.69 — trading 4.5% above its estimated fair value. The current ROE % is 9.14%, which is near median its 10-year median of 9.25 and 34.2% above the Consumer Packaged Goods industry median of 6.81. Three-A Resources Bhd's overall GF Score™ is 51/100 with 1 warning sign 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 Three-A Resources Bhd (XKLS:0012), the current ROE % is 9.14% as of Mar. 2026. 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 Three-A Resources Bhd (XKLS:0012) Overvalued in 2026?
Based on GuruFocus' analysis, Three-A Resources Bhd stock appears to be overvalued.
The current stock price of RM0.69 is trading 4.5% above its estimated GF Value™ of RM0.66.
GuruFocus considers Three-A Resources Bhd to be Fairly Valued.
Key valuation signals for XKLS:0012:
ROE %: 9.14% (near median its 10-year median of 9.25)
GF Value™: RM0.66 vs. price of RM0.69 (4.5% above fair value)
Industry Position: 34.2% above the Consumer Packaged Goods median (#815 of 1923)
No single metric tells the full story. See the XKLS:0012 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Three-A Resources Bhd is an investment holding company. Through its subsidiaries, it engages in food and beverage ingredients manufacturing. Its product portfolio includes Liquid Caramel, Caramel Colour, Fermented Vinegar, Distilled Vinegar, Rice Vinegar, Glucose Syrup, High Maltose Syrup, Liquid Maltodextrin, Soya Protein Sauce, Hydrolysed Vegetable Protein Sauce, Caramel Powder, Maltodextrin, and Golden Syrup. The group is focused only on manufacturing and sale of food and beverage ingredients in Malaysia. The company generates majority of its revenue from Malaysia followed by Singapore and Other foreign countries.
51GF Score
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