Perennial Energy Holdings (FRA:PEZ) Tax Rate %: -0.72% (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:PEZ Perennial Energy Holdings Ltd FRA:PEZ
55 GF Score
Price €0.09
GF Value €0.07
! 7 Warning Signs
View Full Analysis

What is Perennial Energy Holdings Tax Rate %?

Perennial Energy Holdings FRA:PEZ +4.29% 55 Tax Rate % is -0.72% as of Dec. 2025. GuruFocus rates FRA:PEZ with a GF Score™ of 55/100 and a GF Value™ of €0.07. The stock has 7 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Perennial Energy Holdings's Tax Expense for the six months ended in Dec. 2025 was €0.2 Mil. Perennial Energy Holdings's Pre-Tax Income for the six months ended in Dec. 2025 was €-24.2 Mil. Therefore, Perennial Energy Holdings's Tax Rate % for the quarter that ended in Dec. 2025 was -0.72%.

Perennial Energy Holdings Tax Rate % Related Terms

Perennial Energy Holdings Tax Rate % Historical Data

* Premium members only.

The historical data trend for Perennial Energy Holdings's Tax Rate % 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.

Perennial Energy Holdings Tax Rate % Chart

Perennial Energy Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 26.65 13.04 16.69 16.47 -4.00

Perennial Energy Holdings Semi-Annual Data
Dec15 Dec16 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Tax Rate % 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 16.28 15.39 17.96 67.66 -0.72
FRA:PEZ
55GF Score
Perennial Energy Holdings Ltd FRA:PEZ
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Perennial Energy Holdings Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Perennial Energy Holdings's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=0.923/-23.059
=-4.00 %

Perennial Energy Holdings's Tax Rate % for the quarter that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (Q: Dec. 2025 )/Pre-Tax Income (Q: Dec. 2025 )
=0.173/-24.168
=-0.72 %

* 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.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of -0.72% mean?
Perennial Energy Holdings (FRA:PEZ) has a Tax Rate % of -0.72% as of Dec. 2025.
Is Perennial Energy Holdings' Tax Rate % too high?
Perennial Energy Holdings' current Tax Rate % is -0.72%. Overall, Perennial Energy Holdings has a GF Score™ of 55/100, reflecting its overall financial health beyond just this single metric.
How does Perennial Energy Holdings' Tax Rate % compare to HCC and AMR?
Perennial Energy Holdings' Tax Rate % of -0.72% can be compared against companies in the Steel industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for a Steel company?
A good Tax Rate % depends on the Steel industry context. However, Tax Rate % 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 Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Perennial Energy Holdings's current Tax Rate % is -0.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Perennial Energy Holdings stock overvalued right now?
Perennial Energy Holdings (FRA:PEZ) has a current Tax Rate % of -0.72%. The stock's GF Value™ is €0.07, compared to a current price of €0.09 — trading 21.4% above its estimated fair value. The current Tax Rate % is -0.72%. Perennial Energy Holdings' overall GF Score™ is 55/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Perennial Energy Holdings (FRA:PEZ), the current Tax Rate % is -0.72% 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 Perennial Energy Holdings (FRA:PEZ) Overvalued in 2026?

Based on GuruFocus' analysis, Perennial Energy Holdings stock appears to be overvalued. The current stock price of €0.09 is trading 21.4% above its estimated GF Value™ of €0.07.

Key valuation signals for FRA:PEZ:

  • Tax Rate %: -0.72%
  • GF Value™: €0.07 vs. price of €0.09 (21.4% above fair value)
  • GF Score™: 55/100 with 7 warning signs

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

Perennial Energy Holdings Business Description

Other Exchanges 02798:Hong Kong
Address Hongguo Economic Development Area, Office Building next to E\' Lang Pu Leisure Square, Guizhou Province, Liupanshui, CHN
Perennial Energy Holdings Ltd is a coal mining company. Along with its subsidiaries, it is principally engaged in the exploration and mining of coking coal and coal refinery in the People's Republic of China. It operates three underground coal mines, namely, Hongguo Coal Mine, Baogushan Coal Mine, and Xiejiahegou Coal Mine. The company earns revenue from the sale of Clean coking coal, which accounts for the majority of the revenue, Raw coal, Middling coal, Sludge coal, and sales of coalbed methane gas.
55GF Score

Get the complete analysis for FRA:PEZ

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

€0.09
Price
€0.07
GF Value