Henan Rebecca Hair Products Co (SHSE:600439) 3-Year ROIIC % : -3.06% (As of Dec. 2025)

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SHSE:600439 Henan Rebecca Hair Products Co Ltd SHSE:600439
46 GF Score
Price ¥1.85
GF Value ¥2.87
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Henan Rebecca Hair Products Co 3-Year ROIIC %?

Henan Rebecca Hair Products Co SHSE:600439 -4.64% 46 3-Year ROIIC % is -3.06 as of Dec. 2025. GuruFocus rates SHSE:600439 with a GF Score™ of 46/100 and a GF Value™ of ¥2.87 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,833 Consumer Packaged Goods companies, Henan Rebecca Hair Products Co ranks worse than 61.76% 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. Henan Rebecca Hair Products Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -3.06%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Henan Rebecca Hair Products Co's 3-Year ROIIC % or its related term are showing as below:

SHSE:600439's 3-Year ROIIC % is ranked worse than
61.76% of 1833 companies
in the Consumer Packaged Goods industry
Industry Median: 2.72 vs SHSE:600439: -3.06

Henan Rebecca Hair Products Co  (SHSE:600439) 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.


Henan Rebecca Hair Products Co 3-Year ROIIC % Related Terms


Henan Rebecca Hair Products Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Henan Rebecca Hair Products Co's 3-Year ROIIC % 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.

Henan Rebecca Hair Products Co 3-Year ROIIC % Chart

Henan Rebecca Hair Products Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 87.83 -127.18 -55.66 100.80 -3.06

Henan Rebecca Hair Products Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
3-Year ROIIC % 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 0.00 0.00 0.00 -3.06 0.00

SHSE:600439 vs PG, CL, KVUE: 3-Year ROIIC % Comparison

For the Household & Personal Products subindustry, Henan Rebecca Hair Products Co'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.


Henan Rebecca Hair Products Co 3-Year ROIIC % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Henan Rebecca Hair Products Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Henan Rebecca Hair Products Co's 3-Year ROIIC % falls into.


SHSE:600439
46GF Score
Henan Rebecca Hair Products Co Ltd SHSE:600439
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Henan Rebecca Hair Products Co 3-Year ROIIC % Calculation

Henan Rebecca Hair Products Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 73.674 (Dec. 2025) - 48.2613846 (Dec. 2022) )/( 3766.404 (Dec. 2025) - 4597.631 (Dec. 2022) )
=25.4126154/-831.227
=-3.06%***

* 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.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of -3.06 mean?
Henan Rebecca Hair Products Co (SHSE:600439) has a 3-Year ROIIC % of -3.06 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 Henan Rebecca Hair Products Co and its competitors. According to the industry distribution chart, Henan Rebecca Hair Products Co ranks #1132 out of 1833 companies in the Consumer Packaged Goods industry, placing it in the top 61.8%.
Is Henan Rebecca Hair Products Co's 3-Year ROIIC % too high?
Henan Rebecca Hair Products Co's current 3-Year ROIIC % is -3.06. Based on the distribution chart, Henan Rebecca Hair Products Co ranks #1132 out of 1833 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Henan Rebecca Hair Products Co has a GF Score™ of 46/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Henan Rebecca Hair Products Co's 3-Year ROIIC % compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Henan Rebecca Hair Products Co ranks #1132 out of 1833 companies for 3-Year ROIIC %. This places Henan Rebecca Hair Products Co in the lower half of its industry. The industry median 3-Year ROIIC % is 2.72. 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 Consumer Packaged Goods company?
The median 3-Year ROIIC % among Consumer Packaged Goods companies is 2.72, based on 1,833 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. 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 Henan Rebecca Hair Products Co and its competitors. For the Consumer Packaged Goods industry, the median 3-Year ROIIC % is 2.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Henan Rebecca Hair Products Co's current 3-Year ROIIC % is -3.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Henan Rebecca Hair Products Co stock overvalued right now?
Based on GuruFocus' analysis, Henan Rebecca Hair Products Co (SHSE:600439) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥2.87, compared to a current price of ¥1.85 — trading 35.5% below its estimated fair value. The current 3-Year ROIIC % is -3.06. Henan Rebecca Hair Products Co's overall GF Score™ is 46/100 with 4 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 Henan Rebecca Hair Products Co (SHSE:600439), the current 3-Year ROIIC % is -3.06 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 Henan Rebecca Hair Products Co (SHSE:600439) Overvalued in 2026?

Based on GuruFocus' analysis, Henan Rebecca Hair Products Co stock appears to be undervalued. The current stock price of ¥1.85 is trading 35.5% below its estimated GF Value™ of ¥2.87. GuruFocus considers Henan Rebecca Hair Products Co to be Significantly Undervalued.

Key valuation signals for SHSE:600439:

  • 3-Year ROIIC %: -3.06
  • GF Value™: ¥2.87 vs. price of ¥1.85 (35.5% below fair value)
  • GF Score™: 46/100 with 4 warning signs

No single metric tells the full story. See the SHSE:600439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Henan Rebecca Hair Products Co Business Description

Address No. 666 Rebecca Avenue, Shangji Industrial Agglomeration District, Jian'an District, Henan Province, Xuchang, CHN, 461100
Henan Rebecca Hair Products Co Ltd is engaged in the production and sale of hairsprings, such as craft clockwork, chemical fiber hair, women's wigs, and hair. The company's main products include six categories: craft springs, chemical fiber springs, human hair wigs, chemical fiber wigs, training heads, composite fiber materials (fiber hair), etc. It has independent brands such as "Rebecca", "Sleek", "NOBLE", "JOEDIR", "Magic", "QVR".
46GF Score

Get the complete analysis for SHSE:600439

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

¥1.85
Price
¥2.87
GF Value