China Railway Signalmmunication (FRA:RS3) Selling, General, & Admin. Expense: €39 Mil (TTM As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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:RS3 China Railway Signal & Communication Corp Ltd FRA:RS3
56 GF Score
Price €0.35
GF Value €0.37
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is China Railway Signalmmunication Selling, General, & Admin. Expense?

China Railway Signalmmunication FRA:RS3 +1.73% 56 Selling, General, & Admin. Expense is €39 Mil as of Dec. 2025. GuruFocus rates FRA:RS3 with a GF Score™ of 56/100 and a GF Value™ of €0.37 (Fairly Valued). 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. China Railway Signalmmunication's selling, general, & admin. expense for the three months ended in Dec. 2025 was €-168 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Dec. 2025 was €39 Mil.


China Railway Signalmmunication  (FRA:RS3) 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.


China Railway Signalmmunication Selling, General, & Admin. Expense Related Terms


China Railway Signalmmunication Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for China Railway Signalmmunication'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.

China Railway Signalmmunication Selling, General, & Admin. Expense Chart

China Railway Signalmmunication 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 183.25 86.80 79.39 81.60 69.41

China Railway Signalmmunication Quarterly Data
Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Jun25 Sep25 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 214.68 -182.62 0.00 207.46 -168.09

FRA:RS3 vs UNP, CSX, NSC: Selling, General, & Admin. Expense Comparison

For the Railroads subindustry, China Railway Signalmmunication'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.


China Railway Signalmmunication Selling, General, & Admin. Expense vs Transportation Industry

For the Transportation industry and Industrials sector, China Railway Signalmmunication's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where China Railway Signalmmunication's Selling, General, & Admin. Expense falls into.


FRA:RS3
56GF Score
China Railway Signal & Communication Corp Ltd FRA:RS3
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Railway Signalmmunication 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 quarterly data reported by the company within the most recent 12 months, which was €39 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 €39 Mil mean?
China Railway Signalmmunication (FRA:RS3) has a Selling, General, & Admin. Expense of €39 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 China Railway Signalmmunication and its competitors.
Is China Railway Signalmmunication's Selling, General, & Admin. Expense too high?
China Railway Signalmmunication's current Selling, General, & Admin. Expense is €39 Mil. Overall, China Railway Signalmmunication has a GF Score™ of 56/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Railway Signalmmunication's Selling, General, & Admin. Expense compare to UNP and CSX?
China Railway Signalmmunication's Selling, General, & Admin. Expense of €39 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Selling, General, & Admin. Expense depends on the Transportation 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 China Railway Signalmmunication and its competitors. China Railway Signalmmunication's current Selling, General, & Admin. Expense is €39 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Railway Signalmmunication stock overvalued right now?
Based on GuruFocus' analysis, China Railway Signalmmunication (FRA:RS3) is currently considered Fairly Valued. The stock's GF Value™ is €0.37, compared to a current price of €0.35 — trading 4.9% below its estimated fair value. The current Selling, General, & Admin. Expense is €39 Mil. China Railway Signalmmunication's overall GF Score™ is 56/100 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 China Railway Signalmmunication (FRA:RS3), the current Selling, General, & Admin. Expense is €39 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 China Railway Signalmmunication (FRA:RS3) Overvalued in 2026?

Based on GuruFocus' analysis, China Railway Signalmmunication stock appears to be undervalued. The current stock price of €0.35 is trading 4.9% below its estimated GF Value™ of €0.37. GuruFocus considers China Railway Signalmmunication to be Fairly Valued.

Key valuation signals for FRA:RS3:

  • Selling, General, & Admin. Expense: €39 Mil
  • GF Value™: €0.37 vs. price of €0.35 (4.9% below fair value)
  • GF Score™: 56/100 with 3 warning signs

No single metric tells the full story. See the FRA:RS3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Railway Signalmmunication Business Description

Address Automobile Museum South Road, CRSC Building A, 1 Compound, 20th Floor, Fengtai District, Beijing, CHN, 100070
China Railway Signal & Communication Corp Ltd provides products and services on the entire industrial chain of rail transit control systems. The company's operating segments are the Rail transportation control system segment, which provides specialized three-in-one services of design and integration, equipment manufacturing, and system implementation services for rail transportation control systems; the General engineering contracting segment engages in the provision of services relating to municipal and other construction projects; and other segments mainly engage in trading. The firm generates a majority of its revenue from the Rail transportation control system segment.
56GF Score

Get the complete analysis for FRA:RS3

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

€0.35
Price
€0.37
GF Value