Liqun Commercial Group Co (SHSE:601366) Tax Rate %: 74.14% (As of Mar. 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.

SHSE:601366 Liqun Commercial Group Co Ltd SHSE:601366
44 GF Score
Price ¥3.63
GF Value ¥5.66
Valuation Possible Value Trap
! 8 Warning Signs
View Full Analysis

What is Liqun Commercial Group Co Tax Rate %?

Liqun Commercial Group Co SHSE:601366 +1.68% 44 Tax Rate % is 74.14% as of Mar. 2026. GuruFocus rates SHSE:601366 with a GF Score™ of 44/100 and a GF Value™ of ¥5.66 (Possible Value Trap). The stock has 8 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Liqun Commercial Group Co's Tax Expense for the three months ended in Mar. 2026 was ¥11 Mil. Liqun Commercial Group Co's Pre-Tax Income for the three months ended in Mar. 2026 was ¥15 Mil. Therefore, Liqun Commercial Group Co's Tax Rate % for the quarter that ended in Mar. 2026 was 74.14%.

Liqun Commercial Group Co Tax Rate % Related Terms

Liqun Commercial Group Co Tax Rate % Historical Data

* Premium members only.

The historical data trend for Liqun Commercial Group 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.

Liqun Commercial Group Co Tax Rate % Chart

Liqun Commercial Group 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 68.44 -22.64 69.24 75.88 -12.68

Liqun Commercial Group Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 88.77 106.74 61.48 -4.10 74.14
SHSE:601366
44GF Score
Liqun Commercial Group Co Ltd SHSE:601366
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Liqun Commercial Group Co Tax Rate % Calculation

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

Liqun Commercial Group 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 )
=38.282/-301.944
=-12.68 %

Liqun Commercial Group Co's Tax Rate % for the quarter that ended in Mar. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Mar. 2026 )/Pre-Tax Income (Q: Mar. 2026 )
=10.861/14.65
=74.14 %

* 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 74.14% mean?
Liqun Commercial Group Co (SHSE:601366) has a Tax Rate % of 74.14% as of Mar. 2026.
Is Liqun Commercial Group Co's Tax Rate % too high?
Liqun Commercial Group Co's current Tax Rate % is 74.14%. Overall, Liqun Commercial Group Co has a GF Score™ of 44/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Liqun Commercial Group Co's Tax Rate % compare to DDS?
Liqun Commercial Group Co's Tax Rate % of 74.14% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Tax Rate % depends on the Retail - Cyclical 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. Liqun Commercial Group Co's current Tax Rate % is 74.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liqun Commercial Group Co stock overvalued right now?
Based on GuruFocus' analysis, Liqun Commercial Group Co (SHSE:601366) is currently considered Possible Value Trap. The stock's GF Value™ is ¥5.66, compared to a current price of ¥3.63 — trading 35.9% below its estimated fair value. The current Tax Rate % is 74.14%. Liqun Commercial Group Co's overall GF Score™ is 44/100 with 8 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 Liqun Commercial Group Co (SHSE:601366), the current Tax Rate % is 74.14% as of Mar. 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 Liqun Commercial Group Co (SHSE:601366) Overvalued in 2026?

Based on GuruFocus' analysis, Liqun Commercial Group Co stock appears to be undervalued. The current stock price of ¥3.63 is trading 35.9% below its estimated GF Value™ of ¥5.66. GuruFocus considers Liqun Commercial Group Co to be Possible Value Trap.

Key valuation signals for SHSE:601366:

  • Tax Rate %: 74.14%
  • GF Value™: ¥5.66 vs. price of ¥3.63 (35.9% below fair value)
  • GF Score™: 44/100 with 8 warning signs

No single metric tells the full story. See the SHSE:601366 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Liqun Commercial Group Co Business Description

Address No. 83, Haier Road, Laoshan District, Shandong Province, Qingdao City, CHN
Liqun Commercial Group Co Ltd is engaged in retail chains with department stores, supermarkets and electrical appliances.
44GF Score

Get the complete analysis for SHSE:601366

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

¥3.63
Price
¥5.66
GF Value