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What is China Partytime Culture Holdings 3-Year ROIIC %?
China Partytime Culture HoldingsHKSE:01532 28 3-Year ROIIC % is 13.06 as of Dec. 2025, which is 181% above its 10-year median of 4.65. GuruFocus rates HKSE:01532 with a GF Score™ of 28/100 and a GF Value™ of HK$0.04 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 1,021 Manufacturing - Apparel & Accessories companies, China Partytime Culture Holdings ranks better than 70.13% on this metric.
3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year.
China Partytime Culture Holdings's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 13.06%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
HKSE:01532's 3-Year ROIIC % is ranked better than 70.13% of 1021
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.52
vs HKSE:01532: 13.06
China Partytime Culture Holdings (HKSE:01532) 3-Year ROIIC % Explanation
Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.
High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
Be Aware
It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.
China Partytime Culture Holdings 3-Year ROIIC % Related Terms
China Partytime Culture Holdings 3-Year ROIIC % 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.
China Partytime Culture Holdings 3-Year ROIIC % Chart
HKSE:01532 vs RL, LEVI, VFC: 3-Year ROIIC % Comparison
For the Apparel Manufacturing subindustry, China Partytime Culture Holdings's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 Partytime Culture Holdings 3-Year ROIIC % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, China Partytime Culture Holdings's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where China Partytime Culture Holdings's 3-Year ROIIC % falls into.
3-Year Incremental Net Operating Profit After Taxes (NOPAT)**
/
3-Year Incremental Invested Capital**
=
( -62.957 (Dec. 2025) - -28.338 (Dec. 2022) )
/
( 221.903 (Dec. 2025) - 486.974 (Dec. 2022) )
=
-34.619
/
-265.071
=
13.06%***
* 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.
** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.
China Partytime Culture Holdings (HKSE:01532) has a 3-Year ROIIC % of 13.06 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on China Partytime Culture Holdings and its competitors. This is 181% above median its historical median of 4.65. According to the industry distribution chart, China Partytime Culture Holdings ranks #305 out of 1021 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 29.9%.
Is China Partytime Culture Holdings' 3-Year ROIIC % too high?
China Partytime Culture Holdings' current 3-Year ROIIC % of 13.06 is 181% above median its 10-year median of 4.65. The Manufacturing - Apparel & Accessories industry median 3-Year ROIIC % is 1.52. China Partytime Culture Holdings' value of 13.06 is 759.2% above this industry median. Based on the distribution chart, China Partytime Culture Holdings ranks #305 out of 1021 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, China Partytime Culture Holdings has a GF Score™ of 28/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Partytime Culture Holdings' 3-Year ROIIC % compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China Partytime Culture Holdings ranks #305 out of 1021 companies for 3-Year ROIIC %. This puts China Partytime Culture Holdings in the upper half of its industry. The industry median 3-Year ROIIC % is 1.52. China Partytime Culture Holdings' value of 13.06 is 759.2% above this benchmark. While the company's 10-year median is 4.65 vs. the industry median of 1.52, China Partytime Culture Holdings 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 3-Year ROIIC % for a Manufacturing - Apparel & Accessories company?
The median 3-Year ROIIC % among Manufacturing - Apparel & Accessories companies is 1.52, based on 1,021 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. China Partytime Culture Holdings's current 3-Year ROIIC % of 13.06 is 759.2% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on China Partytime Culture Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median 3-Year ROIIC % is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Partytime Culture Holdings's current 3-Year ROIIC % is 13.06, which is 181% above median its own 10-year median of 4.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Partytime Culture Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Partytime Culture Holdings (HKSE:01532) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.15 — trading 280% above its estimated fair value. The current 3-Year ROIIC % is 13.06, which is 181% above median its 10-year median of 4.65 and 759.2% above the Manufacturing - Apparel & Accessories industry median of 1.52. China Partytime Culture Holdings' overall GF Score™ is 28/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For China Partytime Culture Holdings (HKSE:01532), the current 3-Year ROIIC % is 13.06 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 Partytime Culture Holdings (HKSE:01532) Overvalued in 2026?
Based on GuruFocus' analysis, China Partytime Culture Holdings stock appears to be overvalued.
The current stock price of HK$0.15 is trading 280% above its estimated GF Value™ of HK$0.04.
GuruFocus considers China Partytime Culture Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:01532:
3-Year ROIIC %: 13.06 (181% above median its 10-year median of 4.65)
GF Value™: HK$0.04 vs. price of HK$0.15 (280% above fair value)
Industry Position: 759.2% above the Manufacturing - Apparel & Accessories median (#305 of 1021)
No single metric tells the full story. See the HKSE:01532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Partytime Culture Holdings Ltd is an investment company. It is engaged in the design, development, production, selling, and marketing of cosplay products (including cosplay costumes and cosplay wigs) and non-cosplay apparel, which includes mainly sexy lingerie, fabric care, personal hygiene and home care products, and leasing of factory premises. The operating segments of the group are Wigs; Clothing and others; Fabric care, personal hygiene and home care products, and the Leasing of factory premises involving self-owned or held under leasehold interest. The group derives revenue from the PRC, the U.S., Germany, the U.K., the Netherlands, Japan, and other countries.
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