Fountain Set (Holdings) (FRA:FOV) Selling, General, & Admin. Expense: €52.0 Mil (TTM As of Dec. 2025)

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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.

FRA:FOV Fountain Set (Holdings) Ltd FRA:FOV
50 GF Score
Price €0.06
GF Value €0.05
! 3 Warning Signs
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What is Fountain Set (Holdings) Selling, General, & Admin. Expense?

Fountain Set (Holdings) FRA:FOV -0.89% 50 Selling, General, & Admin. Expense is €52.0 Mil as of Dec. 2025. GuruFocus rates FRA:FOV with a GF Score™ of 50/100 and a GF Value™ of €0.05. The stock has 3 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Fountain Set (Holdings)'s selling, general, & admin. expense for the six months ended in Dec. 2025 was €27.6 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Dec. 2025 was €52.0 Mil.


Fountain Set (Holdings)  (FRA:FOV) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Fountain Set (Holdings) Selling, General, & Admin. Expense Related Terms


Fountain Set (Holdings) Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Fountain Set (Holdings)'s Selling, General, & Admin. Expense 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.

Fountain Set (Holdings) Selling, General, & Admin. Expense Chart

Fountain Set (Holdings) Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 68.06 78.99 64.68 61.45 51.83

Fountain Set (Holdings) Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Selling, General, & Admin. Expense 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 36.55 29.80 30.67 24.43 27.55

Fountain Set (Holdings) Selling, General, & Admin. Expense Competitor Comparison

For the Textile Manufacturing subindustry, Fountain Set (Holdings)'s Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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.


Fountain Set (Holdings) Selling, General, & Admin. Expense vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Fountain Set (Holdings)'s Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Fountain Set (Holdings)'s Selling, General, & Admin. Expense falls into.


FRA:FOV
50GF Score
Fountain Set (Holdings) Ltd FRA:FOV
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Fountain Set (Holdings) Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €52.0 Mil.

* 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.

What does a Selling, General, & Admin. Expense of €52.0 Mil mean?
Fountain Set (Holdings) (FRA:FOV) has a Selling, General, & Admin. Expense of €52.0 Mil as of Dec. 2025. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Fountain Set (Holdings) and its competitors.
Is Fountain Set (Holdings)'s Selling, General, & Admin. Expense too high?
Fountain Set (Holdings)'s current Selling, General, & Admin. Expense is €52.0 Mil. Overall, Fountain Set (Holdings) has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Fountain Set (Holdings)'s Selling, General, & Admin. Expense compare to competitors?
Fountain Set (Holdings)'s Selling, General, & Admin. Expense of €52.0 Mil can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Manufacturing - Apparel & Accessories company?
A good Selling, General, & Admin. Expense depends on the Manufacturing - Apparel & Accessories industry context. However, Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Fountain Set (Holdings) and its competitors. Fountain Set (Holdings)'s current Selling, General, & Admin. Expense is €52.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fountain Set (Holdings) stock overvalued right now?
Fountain Set (Holdings) (FRA:FOV) has a current Selling, General, & Admin. Expense of €52.0 Mil. The stock's GF Value™ is €0.05, compared to a current price of €0.06 — trading 11% above its estimated fair value. The current Selling, General, & Admin. Expense is €52.0 Mil. Fountain Set (Holdings)'s overall GF Score™ is 50/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Fountain Set (Holdings) (FRA:FOV), the current Selling, General, & Admin. Expense is €52.0 Mil 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 Fountain Set (Holdings) (FRA:FOV) Overvalued in 2026?

Based on GuruFocus' analysis, Fountain Set (Holdings) stock appears to be overvalued. The current stock price of €0.06 is trading 11% above its estimated GF Value™ of €0.05.

Key valuation signals for FRA:FOV:

  • Selling, General, & Admin. Expense: €52.0 Mil
  • GF Value™: €0.05 vs. price of €0.06 (11% above fair value)
  • GF Score™: 50/100 with 3 warning signs

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


Fountain Set (Holdings) Business Description

Other Exchanges 00420:Hong Kong
Address 29-39 Kwai Cheong Road, Block A, 6th Floor, Eastern Sea Industrial Building, Kwai Chung, New Territories, Hong Kong, HKG
Fountain Set (Holdings) Ltd and its subsidiaries are circularly knitted fabric manufacturers. It provides vertically integrated operations in fabric knitting, dyeing, printing, and finishing. In addition, the group's product range also includes garments. The company supplies knitted fabric to garment manufacturers for apparel products like sportswear, casual wear, sleepwear, and innerwear. The operating segments of the company are the production and sales of dyed fabrics and yarns, and the Production and sales of garments. The group operates in Hong Kong, China, Taiwan, Korea, Sri Lanka, America, Europe, Vietnam and Others, of which maximum revenue is generated from The PRC.
50GF Score

Get the complete analysis for FRA:FOV

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€0.06
Price
€0.05
GF Value