Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Cosmo Lady (China) Holdings Co's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 4.12%.
As of today (2026-08-27), Cosmo Lady (China) Holdings Co's WACC % is 5.56%. Cosmo Lady (China) Holdings Co's ROIC % is 4.38% (calculated using TTM income statement data).
Cosmo Lady (China) Holdings Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.
Cosmo Lady (China) Holdings Co (HKSE:02298) ROIC % Explanation
ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.
There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.
Why is ROIC % important?
Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.
As of today, Cosmo Lady (China) Holdings Co's WACC % is 5.56%. Cosmo Lady (China) Holdings Co's ROIC % is 4.38% (calculated using TTM income statement data).
Cosmo Lady (China) Holdings Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.
Be Aware
Like ROE % and ROA %, ROIC % is calculated with only 12 months of data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Cosmo Lady (China) Holdings Co ROIC % Related Terms
Cosmo Lady (China) Holdings Co ROIC % 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.
For the Apparel Manufacturing subindustry, Cosmo Lady (China) Holdings Co's ROIC %, along with its competitors' market caps and ROIC % 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.
Cosmo Lady (China) Holdings Co ROIC % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cosmo Lady (China) Holdings Co's ROIC % distribution charts can be found below:
* The bar in red indicates where Cosmo Lady (China) Holdings Co's ROIC % falls into.
Note:
The Operating Income data used here is two times the semi-annual (Dec. 2025) data.
The tax rate is limited to between 0% and 100%.
* 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.
Cosmo Lady (China) Holdings Co (HKSE:02298) has a ROIC % of 4.12% as of Dec. 2025. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Cosmo Lady (China) Holdings Co and its competitors.
Is Cosmo Lady (China) Holdings Co's ROIC % too high?
Cosmo Lady (China) Holdings Co's current ROIC % is 4.12%. The Manufacturing - Apparel & Accessories industry median ROIC % is 3.17. Cosmo Lady (China) Holdings Co's value of 4.12% is 30% above this industry median. Overall, Cosmo Lady (China) Holdings Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Lady (China) Holdings Co's ROIC % compare to RL and LEVI?
Cosmo Lady (China) Holdings Co's ROIC % of 4.12% can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median ROIC % is 3.17. Cosmo Lady (China) Holdings Co's value of 4.12% is 30% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROIC % for a Manufacturing - Apparel & Accessories company?
The median ROIC % among Manufacturing - Apparel & Accessories companies is 3.17, based on 1,042 companies in the industry. Companies in the top quartile (top 25%) have a ROIC % significantly above this median, while those in the bottom quartile fall well below. However, ROIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cosmo Lady (China) Holdings Co's current ROIC % of 4.12% is 30% 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 ROIC % mean?
A high ROIC % can signal that a stock is expensive relative to its fundamentals. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Cosmo Lady (China) Holdings Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROIC % is 3.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo Lady (China) Holdings Co's current ROIC % is 4.12%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Lady (China) Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co (HKSE:02298) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$0.27, compared to a current price of HK$0.30 — trading 11.1% above its estimated fair value. The current ROIC % is 4.12% and 30% above the Manufacturing - Apparel & Accessories industry median of 3.17. Cosmo Lady (China) Holdings Co's overall GF Score™ is 52/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROIC % calculated?
ROIC % is calculated from a company's financial statements. For Cosmo Lady (China) Holdings Co (HKSE:02298), the current ROIC % is 4.12% 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 Cosmo Lady (China) Holdings Co (HKSE:02298) Overvalued in 2026?
Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co stock appears to be overvalued.
The current stock price of HK$0.30 is trading 11.1% above its estimated GF Value™ of HK$0.27.
GuruFocus considers Cosmo Lady (China) Holdings Co to be Modestly Overvalued.
Key valuation signals for HKSE:02298:
ROIC %: 4.12%
GF Value™: HK$0.27 vs. price of HK$0.30 (11.1% above fair value)
Industry Position: 30% above the Manufacturing - Apparel & Accessories median
No single metric tells the full story. See the HKSE:02298 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cosmo Lady (China) Holdings Co Ltd is engaged in the design, research, development, and sale of its own branded intimate wear products (namely, bras, underpants, sleepwear and loungewear, thermal clothes, and others, which include leggings and tights, vests, hosiery, and accessories), development of industrial projects and provision of logistic services in the People's Republic of China. Its segments include the Intimate wear products segment engaged in designing, marketing, and selling of intimate wear products; and the Industrial projects and logistic segment engaged in development of industrial projects and provision of logistics services. It derives the majority of its revenue from the Intimate wear products segment.
52GF Score
Get the complete analysis for HKSE:02298
ROIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:02298 has been successfully added to your 
