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.
What is Lionhead Technology Development Co 3-Year ROIIC %?
Lionhead Technology Development CoSHSE:600539 -4.41%42 3-Year ROIIC % is 107.51 as of Dec. 2025, which is 3044% above its 10-year median of 3.42. GuruFocus rates SHSE:600539 with a GF Score™ of 42/100 and a GF Value™ of ¥5.82 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 382 Building Materials companies, Lionhead Technology Development Co ranks better than 92.15% 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.
Lionhead Technology Development Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 107.51%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
SHSE:600539's 3-Year ROIIC % is ranked better than 92.15% of 382
companies
in the Building Materials industry
Industry Median: 5.01
vs SHSE:600539: 107.51
Lionhead Technology Development Co (SHSE:600539) 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.
Lionhead Technology Development Co 3-Year ROIIC % Related Terms
Lionhead Technology Development Co 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.
Lionhead Technology Development Co 3-Year ROIIC % Chart
SHSE:600539 vs CRH, VMC, MLM: 3-Year ROIIC % Comparison
For the Building Materials subindustry, Lionhead Technology Development 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.
Lionhead Technology Development Co 3-Year ROIIC % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Lionhead Technology Development Co's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Lionhead Technology Development Co's 3-Year ROIIC % 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.
** 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.
Lionhead Technology Development Co (SHSE:600539) has a 3-Year ROIIC % of 107.51 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 Lionhead Technology Development Co and its competitors. This is 3044% above median its historical median of 3.42. According to the industry distribution chart, Lionhead Technology Development Co ranks #30 out of 382 companies in the Building Materials industry, placing it in the top 7.9%.
Is Lionhead Technology Development Co's 3-Year ROIIC % too high?
Lionhead Technology Development Co's current 3-Year ROIIC % of 107.51 is 3044% above median its 10-year median of 3.42. The Building Materials industry median 3-Year ROIIC % is 5.01. Lionhead Technology Development Co's value of 107.51 is 2045.9% above this industry median. Based on the distribution chart, Lionhead Technology Development Co ranks #30 out of 382 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Lionhead Technology Development Co has a GF Score™ of 42/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lionhead Technology Development Co's 3-Year ROIIC % compare to CRH and VMC?
According to the Building Materials industry distribution chart, Lionhead Technology Development Co ranks #30 out of 382 companies for 3-Year ROIIC %. This places Lionhead Technology Development Co in the top 8% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 5.01. Lionhead Technology Development Co's value of 107.51 is 2045.9% above this benchmark. While the company's 10-year median is 3.42 vs. the industry median of 5.01, Lionhead Technology Development Co 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 Building Materials company?
The median 3-Year ROIIC % among Building Materials companies is 5.01, based on 382 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. Lionhead Technology Development Co's current 3-Year ROIIC % of 107.51 is 2045.9% 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 Lionhead Technology Development Co and its competitors. For the Building Materials industry, the median 3-Year ROIIC % is 5.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lionhead Technology Development Co's current 3-Year ROIIC % is 107.51, which is 3044% above median its own 10-year median of 3.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lionhead Technology Development Co stock overvalued right now?
Based on GuruFocus' analysis, Lionhead Technology Development Co (SHSE:600539) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥5.82, compared to a current price of ¥14.30 — trading 145.7% above its estimated fair value. The current 3-Year ROIIC % is 107.51, which is 3044% above median its 10-year median of 3.42 and 2045.9% above the Building Materials industry median of 5.01. Lionhead Technology Development Co's overall GF Score™ is 42/100 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 Lionhead Technology Development Co (SHSE:600539), the current 3-Year ROIIC % is 107.51 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 Lionhead Technology Development Co (SHSE:600539) Overvalued in 2026?
Based on GuruFocus' analysis, Lionhead Technology Development Co stock appears to be overvalued.
The current stock price of ¥14.30 is trading 145.7% above its estimated GF Value™ of ¥5.82.
GuruFocus considers Lionhead Technology Development Co to be Significantly Overvalued.
Key valuation signals for SHSE:600539:
3-Year ROIIC %: 107.51 (3044% above median its 10-year median of 3.42)
GF Value™: ¥5.82 vs. price of ¥14.30 (145.7% above fair value)
Industry Position: 2045.9% above the Building Materials median (#30 of 382)
No single metric tells the full story. See the SHSE:600539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lionhead Technology Development Co Ltd is engaged in the e-commerce business. E-commerce distribution business refers to obtaining authorization from brand companies or their authorized agents in some or all channels in the field of e-commerce, and the company purchases products from brand companies, opens stores on third-party e-commerce platforms under its own name within the scope of authorization, and sells to end consumers, or sells to third-party e-commerce platforms such as JD.com, Tmall Supermarket, and other distributors.
42GF Score
Get the complete analysis for SHSE:600539
3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SHSE:600539 has been successfully added to your 
