Numans Health Food Holdings Co (HKSE:02530) ROIC %: 9.59% (As of Dec. 2025)

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HKSE:02530 Numans Health Food Holdings Co Ltd HKSE:02530
23 GF Score
Price HK$0.76
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What is Numans Health Food Holdings Co ROIC %?

Numans Health Food Holdings Co HKSE:02530 +1.34% 23 ROIC % is 9.59% as of Dec. 2025. GuruFocus rates HKSE:02530 with a GF Score™ of 23/100. The stock has 7 warning signs investors should review.

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Numans Health Food Holdings Co's annualized return on invested capital (ROIC %) for the quarter that ended in Dec. 2025 was 9.59%.

As of today (2026-08-12), Numans Health Food Holdings Co's WACC % is 10.59%. Numans Health Food Holdings Co's ROIC % is 5.22% (calculated using TTM income statement data). Numans Health Food Holdings Co earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Numans Health Food Holdings Co  (HKSE:02530) 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, Numans Health Food Holdings Co's WACC % is 10.59%. Numans Health Food Holdings Co's ROIC % is 5.22% (calculated using TTM income statement data). Numans Health Food 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.


Numans Health Food Holdings Co ROIC % Related Terms


Numans Health Food Holdings Co ROIC % Historical Data

* Premium members only.

The historical data trend for Numans Health Food Holdings Co's ROIC % 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.

Numans Health Food Holdings Co ROIC % Chart

Numans Health Food Holdings Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROIC %
239.59 148.84 135.22 51.82 4.63

Numans Health Food Holdings Co Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROIC % Get a 7-Day Free Trial 107.70 57.08 41.75 3.05 9.59

HKSE:02530 vs KHC, GIS: ROIC % Comparison

For the Packaged Foods subindustry, Numans Health Food 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.


Numans Health Food Holdings Co ROIC % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Numans Health Food Holdings Co's ROIC % distribution charts can be found below:

* The bar in red indicates where Numans Health Food Holdings Co's ROIC % falls into.


HKSE:02530
23GF Score
Numans Health Food Holdings Co Ltd HKSE:02530
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Numans Health Food Holdings Co ROIC % Calculation

Numans Health Food Holdings Co's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROIC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=26.948 * ( 1 - 76.18% )/( (163.184 + 114.189)/ 2 )
=6.4190136/138.6865
=4.63 %

where

Invested Capital(A: Dec. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=443.711 - 28.752 - ( 251.775 - max(0, 39.757 - 422.584+251.775))
=163.184

Invested Capital(A: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=567.294 - 9.578 - ( 443.527 - max(0, 19.041 - 550.856+443.527))
=114.189

Numans Health Food Holdings Co's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Dec. 2025 is calculated as:

ROIC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=31.094 * ( 1 - 68.41% )/( (90.756 + 114.189)/ 2 )
=9.8225946/102.4725
=9.59 %

where

Invested Capital(Q: Jun. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=629.615 - 76.167 - ( 462.692 - max(0, 85.415 - 607.286+462.692))
=90.756

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=567.294 - 9.578 - ( 443.527 - max(0, 19.041 - 550.856+443.527))
=114.189

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.

Frequently Asked Questions Learn more about ROIC % →
What does a ROIC % of 9.59% mean?
Numans Health Food Holdings Co (HKSE:02530) has a ROIC % of 9.59% 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 Numans Health Food Holdings Co and its competitors.
Is Numans Health Food Holdings Co's ROIC % too high?
Numans Health Food Holdings Co's current ROIC % is 9.59%. The Consumer Packaged Goods industry median ROIC % is 5.34. Numans Health Food Holdings Co's value of 9.59% is 79.6% above this industry median. Overall, Numans Health Food Holdings Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Numans Health Food Holdings Co's ROIC % compare to KHC and GIS?
Numans Health Food Holdings Co's ROIC % of 9.59% can be compared against companies in the Consumer Packaged Goods industry. The industry median ROIC % is 5.34. Numans Health Food Holdings Co's value of 9.59% is 79.6% 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 Consumer Packaged Goods company?
The median ROIC % among Consumer Packaged Goods companies is 5.34, based on 1,943 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. Numans Health Food Holdings Co's current ROIC % of 9.59% is 79.6% 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 Numans Health Food Holdings Co and its competitors. For the Consumer Packaged Goods industry, the median ROIC % is 5.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Numans Health Food Holdings Co's current ROIC % is 9.59%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Numans Health Food Holdings Co stock overvalued right now?
Numans Health Food Holdings Co (HKSE:02530) has a current ROIC % of 9.59%. The current ROIC % is 9.59% and 79.6% above the Consumer Packaged Goods industry median of 5.34. Numans Health Food Holdings Co's overall GF Score™ is 23/100 with 7 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 Numans Health Food Holdings Co (HKSE:02530), the current ROIC % is 9.59% 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.

Numans Health Food Holdings Co Business Description

Address Wuxing Road, Building 8, Lane 706, Pudong New Area, Shanghai, CHN
Numans Health Food Holdings Co Ltd is engaged in the marketing, sales and distribution of finished nutritional products in the PRC. The company sells its nutritional products under proprietary brands, namely Nemans, which can be broadly categorized into five main types, namely algal oil DHA, probiotics, vitamins, multi-nutrients, and algal calcium products.
23GF Score

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