LNNGF (Li Ning Co) Tax Rate %: 24.29% (As of Dec. 2025)

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LNNGF Li Ning Co Ltd LNNGF
82 GF Score
Price $2.00
GF Value $2.62
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Li Ning Co Tax Rate %?

Li Ning Co LNNGF 82 Tax Rate % is 24.29% as of Dec. 2025. GuruFocus rates LNNGF with a GF Score™ of 82/100 and a GF Value™ of $2.62 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Li Ning Co's Tax Expense for the six months ended in Dec. 2025 was $55 Mil. Li Ning Co's Pre-Tax Income for the six months ended in Dec. 2025 was $225 Mil. Therefore, Li Ning Co's Tax Rate % for the quarter that ended in Dec. 2025 was 24.29%.

Li Ning Co Tax Rate % Related Terms

Li Ning Co Tax Rate % Historical Data

* Premium members only.

The historical data trend for Li Ning Co'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.

Li Ning Co Tax Rate % Chart

Li Ning Co 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 24.72 24.95 25.12 26.69 29.92

Li Ning Co Semi-Annual Data
Jun16 Dec16 Jun17 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 Premium Member Only 26.78 25.30 29.11 33.34 24.29
LNNGF
82GF Score
Li Ning Co Ltd LNNGF
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Li Ning Co Tax Rate % Calculation

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

Li Ning Co'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 )
=177.97/594.79
=29.92 %

Li Ning Co'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 )
=54.575/224.714
=24.29 %

* 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 24.29% mean?
Li Ning Co (LNNGF) has a Tax Rate % of 24.29% as of Dec. 2025.
Is Li Ning Co's Tax Rate % too high?
Li Ning Co's current Tax Rate % is 24.29%. Overall, Li Ning Co has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Li Ning Co's Tax Rate % compare to AS and HAS?
Li Ning Co's Tax Rate % of 24.29% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Tax Rate % depends on the Travel & Leisure 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. Li Ning Co's current Tax Rate % is 24.29%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Li Ning Co stock overvalued right now?
Based on GuruFocus' analysis, Li Ning Co (LNNGF) is currently considered Modestly Undervalued. The stock's GF Value™ is $2.62, compared to a current price of $2.00 — trading 23.7% below its estimated fair value. The current Tax Rate % is 24.29%. Li Ning Co's overall GF Score™ is 82/100 with 3 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 Li Ning Co (LNNGF), the current Tax Rate % is 24.29% 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 Li Ning Co (LNNGF) Overvalued in 2026?

Based on GuruFocus' analysis, Li Ning Co stock appears to be undervalued. The current stock price of $2.00 is trading 23.7% below its estimated GF Value™ of $2.62. GuruFocus considers Li Ning Co to be Modestly Undervalued.

Key valuation signals for LNNGF:

  • Tax Rate %: 24.29%
  • GF Value™: $2.62 vs. price of $2.00 (23.7% below fair value)
  • GF Score™: 82/100 with 3 warning signs

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

Li Ning Co Business Description

Address No. 8 Xing Guang 5th Street, Beijing Economic-Technological Development Area, Tongzhou District, Beijing, CHN, 101111
Established in 1989, Li Ning is one of the largest sportswear companies in China. Headquartered in Beijing, Li Ning mainly sells professional and leisure footwear and apparel under the Li Ning brand. Despite having a single-brand strategy, Li Ning launched multiple sub-brands (such as China Li Ning and Li Ning 1990) to appeal to different demographics. As of the end of 2024, the company had 7,585 stores in China, of which 1,297 were directly operated, and the rest franchised.
82GF Score

Get the complete analysis for LNNGF

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

$2.00
Price
$2.62
GF Value