China Boton Group Co (HKSE:03318) Selling, General, & Admin. Expense: HK$545 Mil (TTM As of Jun. 2026)

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.

HKSE:03318 China Boton Group Co Ltd HKSE:03318
38 GF Score
Price HK$3.23
GF Value HK$1.60
Valuation Significantly Overvalued
! 10 Warning Signs
View Full Analysis

What is China Boton Group Co Selling, General, & Admin. Expense?

China Boton Group Co HKSE:03318 +0.94% 38 Selling, General, & Admin. Expense is HK$545 Mil as of Jun. 2026. GuruFocus rates HKSE:03318 with a GF Score™ of 38/100 and a GF Value™ of HK$1.60 (Significantly Overvalued). The stock has 10 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 Boton Group Co's selling, general, & admin. expense for the six months ended in Jun. 2026 was HK$227 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Jun. 2026 was HK$545 Mil.


China Boton Group Co  (HKSE:03318) 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 Boton Group Co Selling, General, & Admin. Expense Related Terms


China Boton Group Co Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for China Boton Group Co'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 Boton Group Co Selling, General, & Admin. Expense Chart

China Boton Group Co 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 396.38 326.48 545.89 327.43 378.83

China Boton Group Co Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 218.00 205.69 179.14 317.77 227.19

HKSE:03318 vs LIN, SHW, ECL: Selling, General, & Admin. Expense Comparison

For the Specialty Chemicals subindustry, China Boton Group Co'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 Boton Group Co Selling, General, & Admin. Expense vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China Boton Group Co's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where China Boton Group Co's Selling, General, & Admin. Expense falls into.


HKSE:03318
38GF Score
China Boton Group Co Ltd HKSE:03318
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Boton Group Co 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 Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was HK$545 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 HK$545 Mil mean?
China Boton Group Co (HKSE:03318) has a Selling, General, & Admin. Expense of HK$545 Mil as of Jun. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on China Boton Group Co and its competitors.
Is China Boton Group Co's Selling, General, & Admin. Expense too high?
China Boton Group Co's current Selling, General, & Admin. Expense is HK$545 Mil. Overall, China Boton Group Co has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Boton Group Co's Selling, General, & Admin. Expense compare to LIN and SHW?
China Boton Group Co's Selling, General, & Admin. Expense of HK$545 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Selling, General, & Admin. Expense depends on the Chemicals 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 Boton Group Co and its competitors. China Boton Group Co's current Selling, General, & Admin. Expense is HK$545 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Boton Group Co stock overvalued right now?
Based on GuruFocus' analysis, China Boton Group Co (HKSE:03318) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$1.60, compared to a current price of HK$3.23 — trading 101.9% above its estimated fair value. The current Selling, General, & Admin. Expense is HK$545 Mil. China Boton Group Co's overall GF Score™ is 38/100 with 10 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 Boton Group Co (HKSE:03318), the current Selling, General, & Admin. Expense is HK$545 Mil as of Jun. 2026. 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 Boton Group Co (HKSE:03318) Overvalued in 2026?

Based on GuruFocus' analysis, China Boton Group Co stock appears to be overvalued. The current stock price of HK$3.23 is trading 101.9% above its estimated GF Value™ of HK$1.60. GuruFocus considers China Boton Group Co to be Significantly Overvalued.

Key valuation signals for HKSE:03318:

  • Selling, General, & Admin. Expense: HK$545 Mil
  • GF Value™: HK$1.60 vs. price of HK$3.23 (101.9% above fair value)
  • GF Score™: 38/100 with 10 warning signs

No single metric tells the full story. See the HKSE:03318 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Boton Group Co Business Description

Address 368 Kwun Tong Road, Flat A-B, 37/F Boton Technology Innovation Tower, Kowloon, HKG
China Boton Group Co Ltd is an investment holding company engaged in the manufacture and sale of flavors, fragrances, and healthcare products. The company operates its business through five business segments. The Flavor Enhancers segment is engaged in the development and sale of fragrance enhancer products. The Food Flavors segment is engaged in the production and sale of food flavors. The Fine Fragrances segment is engaged in the production and sale of fine fragrances. The e-Cigarette products segment comprises disposable e-Cigarettes and rechargeable e-Cigarettes and their accessories. The Investment Properties segment is engaged in real estate leasing. Its geographical segments are the PRC, Europe, the United States, Asia, and Others, of which prime revenue is derived from the PRC.
38GF Score

Get the complete analysis for HKSE:03318

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

HK$3.23
Price
HK$1.60
GF Value