Boyaa Interactive International (HKSE:00434) Tax Rate %: -4.74% (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:00434 Boyaa Interactive International Ltd HKSE:00434
66 GF Score
Price HK$3.07
GF Value HK$2.60
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Boyaa Interactive International Tax Rate %?

Boyaa Interactive International HKSE:00434 +23.79% 66 Tax Rate % is -4.74% as of Jun. 2026. GuruFocus rates HKSE:00434 with a GF Score™ of 66/100 and a GF Value™ of HK$2.60 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Boyaa Interactive International's Tax Expense for the three months ended in Jun. 2026 was HK$14.1 Mil. Boyaa Interactive International's Pre-Tax Income for the three months ended in Jun. 2026 was HK$-298.1 Mil. Therefore, Boyaa Interactive International's Tax Rate % for the quarter that ended in Jun. 2026 was -4.74%.


Boyaa Interactive International Tax Rate % Related Terms


Boyaa Interactive International Tax Rate % Historical Data

* Premium members only.

The historical data trend for Boyaa Interactive International'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.

Boyaa Interactive International Tax Rate % Chart

Boyaa Interactive International 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 123.47 24.65 7.70 15.31 14.85

Boyaa Interactive International Quarterly Data
Dec20 Jun21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 Premium Member Only 18.24 15.56 16.17 16.61 -4.74
HKSE:00434
66GF Score
Boyaa Interactive International Ltd HKSE:00434
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Boyaa Interactive International Tax Rate % Calculation

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

Boyaa Interactive International'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 )
=-41.624/-280.25
=14.85 %

Boyaa Interactive International's Tax Rate % for the quarter that ended in Jun. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Jun. 2026 )/Pre-Tax Income (Q: Jun. 2026 )
=14.135/-298.145
=-4.74 %

* 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 -4.74% mean?
Boyaa Interactive International (HKSE:00434) has a Tax Rate % of -4.74% as of Jun. 2026.
Is Boyaa Interactive International's Tax Rate % too high?
Boyaa Interactive International's current Tax Rate % is -4.74%. Overall, Boyaa Interactive International has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Boyaa Interactive International's Tax Rate % compare to NTES and EA?
Boyaa Interactive International's Tax Rate % of -4.74% can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Tax Rate % depends on the Interactive Media 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. Boyaa Interactive International's current Tax Rate % is -4.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boyaa Interactive International stock overvalued right now?
Based on GuruFocus' analysis, Boyaa Interactive International (HKSE:00434) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$2.60, compared to a current price of HK$3.07 — trading 18.1% above its estimated fair value. The current Tax Rate % is -4.74%. Boyaa Interactive International's overall GF Score™ is 66/100 with 2 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 Boyaa Interactive International (HKSE:00434), the current Tax Rate % is -4.74% 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 Boyaa Interactive International (HKSE:00434) Overvalued in 2026?

Based on GuruFocus' analysis, Boyaa Interactive International stock appears to be overvalued. The current stock price of HK$3.07 is trading 18.1% above its estimated GF Value™ of HK$2.60. GuruFocus considers Boyaa Interactive International to be Modestly Overvalued.

Key valuation signals for HKSE:00434:

  • Tax Rate %: -4.74%
  • GF Value™: HK$2.60 vs. price of HK$3.07 (18.1% above fair value)
  • GF Score™: 66/100 with 2 warning signs

No single metric tells the full story. See the HKSE:00434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Boyaa Interactive International Business Description

Other Exchanges 1BY:Germany
Address 188 Des Voeux Road Central, 19th Floor, Golden Centre, Hong Kong, HKG
Boyaa Interactive International Ltd is an investment holding company. Along with its subsidiaries, the company is engaged in the development and operation of online card and board games, and is committed to promoting and developing Web3 game-related business. The group's reportable segments are the Online game related business, the Web3 related business, and the Property investment business. A majority of its revenue is generated from the Online game related business segment, which is engaged in mobile and computer games development, operations, and related advisory services. Geographically, the group's operations are substantially located in Hong Kong.
66GF Score

Get the complete analysis for HKSE:00434

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

HK$3.07
Price
HK$2.60
GF Value