China Foods (STU:CFH) 3-Year ROIIC % : 31.94% (As of Dec. 2025) — 459% Above Median

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STU:CFH China Foods Ltd STU:CFH
54 GF Score
Price €0.34
GF Value €0.35
Valuation Fairly Valued
! 1 Warning Sign
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What is China Foods 3-Year ROIIC %?

China Foods STU:CFH +0.59% 54 3-Year ROIIC % is 31.94 as of Dec. 2025, which is 459% above its 10-year median of 5.71. GuruFocus rates STU:CFH with a GF Score™ of 54/100 and a GF Value™ of €0.35 (Fairly Valued). The stock has 1 warning sign investors should review. Among 107 Beverages - Non-Alcoholic companies, China Foods ranks better than 76.64% 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 Foods's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 31.94%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for China Foods's 3-Year ROIIC % or its related term are showing as below:

STU:CFH's 3-Year ROIIC % is ranked better than
76.64% of 107 companies
in the Beverages - Non-Alcoholic industry
Industry Median: 10.71 vs STU:CFH: 31.94

China Foods  (STU:CFH) 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 Foods 3-Year ROIIC % Related Terms


China Foods 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for China Foods'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.

China Foods 3-Year ROIIC % Chart

China Foods 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 20.11 -80.69 -27.64 -8.74 31.94

China Foods Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -27.64 0.00 -8.74 0.00 31.94

STU:CFH vs KO, PEP, MNST: 3-Year ROIIC % Comparison

For the Beverages - Non-Alcoholic subindustry, China Foods'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 Foods 3-Year ROIIC % vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Foods's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where China Foods's 3-Year ROIIC % falls into.


STU:CFH
54GF Score
China Foods Ltd STU:CFH
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Foods 3-Year ROIIC % Calculation

China Foods'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**
=( 166.4139162 (Dec. 2025) - 158.0772438 (Dec. 2022) )/( 1740.953 (Dec. 2025) - 1842.623 (Dec. 2022) )
=8.3366724/-101.67
=-8.20%***

* 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 31.94 mean?
China Foods (STU:CFH) has a 3-Year ROIIC % of 31.94 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 Foods and its competitors. This is 459% above median its historical median of 5.71. According to the industry distribution chart, China Foods ranks #25 out of 107 companies in the Beverages - Non-Alcoholic industry, placing it in the top 23.4%.
Is China Foods' 3-Year ROIIC % too high?
China Foods' current 3-Year ROIIC % of 31.94 is 459% above median its 10-year median of 5.71. The Beverages - Non-Alcoholic industry median 3-Year ROIIC % is 10.71. China Foods' value of 31.94 is 198.2% above this industry median. Based on the distribution chart, China Foods ranks #25 out of 107 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, China Foods has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Foods' 3-Year ROIIC % compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, China Foods ranks #25 out of 107 companies for 3-Year ROIIC %. This places China Foods in the top 23% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 10.71. China Foods' value of 31.94 is 198.2% above this benchmark. While the company's 10-year median is 5.71 vs. the industry median of 10.71, China Foods 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 Beverages - Non-Alcoholic company?
The median 3-Year ROIIC % among Beverages - Non-Alcoholic companies is 10.71, based on 107 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 Foods's current 3-Year ROIIC % of 31.94 is 198.2% 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 Foods and its competitors. For the Beverages - Non-Alcoholic industry, the median 3-Year ROIIC % is 10.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Foods's current 3-Year ROIIC % is 31.94, which is 459% above median its own 10-year median of 5.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Foods stock overvalued right now?
Based on GuruFocus' analysis, China Foods (STU:CFH) is currently considered Fairly Valued. The stock's GF Value™ is €0.35, compared to a current price of €0.34 — trading 2.9% below its estimated fair value. The current 3-Year ROIIC % is 31.94, which is 459% above median its 10-year median of 5.71 and 198.2% above the Beverages - Non-Alcoholic industry median of 10.71. China Foods' overall GF Score™ is 54/100 with 1 warning sign 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 Foods (STU:CFH), the current 3-Year ROIIC % is 31.94 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 Foods (STU:CFH) Overvalued in 2026?

Based on GuruFocus' analysis, China Foods stock appears to be undervalued. The current stock price of €0.34 is trading 2.9% below its estimated GF Value™ of €0.35. GuruFocus considers China Foods to be Fairly Valued.

Key valuation signals for STU:CFH:

  • 3-Year ROIIC %: 31.94 (459% above median its 10-year median of 5.71)
  • GF Value™: €0.35 vs. price of €0.34 (2.9% below fair value)
  • GF Score™: 54/100 with 1 warning sign
  • Industry Position: 198.2% above the Beverages - Non-Alcoholic median (#25 of 107)

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


China Foods Business Description

Address 262 Gloucester Road, 33rd Floor, COFCO Tower, Causeway Bay, Hong Kong, HKG
China Foods Ltd is an investment holding company that operates in the beverage business. It offers twenty-four brands of products in ten types of beverages which include sparkling drink, juice, water, milk drink, energy drink, tea, coffee, functional nutrition drink, sports drink, plant-based protein drink, and alcoholic drink.
54GF Score

Get the complete analysis for STU:CFH

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

€0.34
Price
€0.35
GF Value