First Shanghai Investments (STU:FSI) Tax Rate %: -4.00% (As of Dec. 2025)

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STU:FSI First Shanghai Investments Ltd STU:FSI
34 GF Score
Price €0.02
GF Value €0.02
! 5 Warning Signs
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What is First Shanghai Investments Tax Rate %?

First Shanghai Investments STU:FSI 34 Tax Rate % is -4.00% as of Dec. 2025. GuruFocus rates STU:FSI with a GF Score™ of 34/100 and a GF Value™ of €0.02. The stock has 5 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. First Shanghai Investments's Tax Expense for the six months ended in Dec. 2025 was €0.41 Mil. First Shanghai Investments's Pre-Tax Income for the six months ended in Dec. 2025 was €-10.20 Mil. Therefore, First Shanghai Investments's Tax Rate % for the quarter that ended in Dec. 2025 was -4.00%.

First Shanghai Investments Tax Rate % Related Terms

First Shanghai Investments Tax Rate % Historical Data

* Premium members only.

The historical data trend for First Shanghai Investments'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.

First Shanghai Investments Tax Rate % Chart

First Shanghai Investments 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 -68.67 7.77 265.34 9.30 -6.70

First Shanghai Investments 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 239.01 0.24 39.36 36.72 -4.00
STU:FSI
34GF Score
First Shanghai Investments Ltd STU:FSI
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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First Shanghai Investments Tax Rate % Calculation

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

First Shanghai Investments'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 )
=0.641/-9.568
=-6.70 %

First Shanghai Investments'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 )
=0.408/-10.204
=-4.00 %

* 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 -4.00% mean?
First Shanghai Investments (STU:FSI) has a Tax Rate % of -4.00% as of Dec. 2025.
Is First Shanghai Investments' Tax Rate % too high?
First Shanghai Investments' current Tax Rate % is -4.00%. Overall, First Shanghai Investments has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does First Shanghai Investments' Tax Rate % compare to MS and GS?
First Shanghai Investments' Tax Rate % of -4.00% can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Tax Rate % depends on the Capital Markets 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. First Shanghai Investments's current Tax Rate % is -4.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Shanghai Investments stock overvalued right now?
First Shanghai Investments (STU:FSI) has a current Tax Rate % of -4.00%. The stock's GF Value™ is €0.02, compared to a current price of €0.02 — trading 17.5% above its estimated fair value. The current Tax Rate % is -4.00%. First Shanghai Investments' overall GF Score™ is 34/100 with 5 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 First Shanghai Investments (STU:FSI), the current Tax Rate % is -4.00% 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 First Shanghai Investments (STU:FSI) Overvalued in 2026?

Based on GuruFocus' analysis, First Shanghai Investments stock appears to be overvalued. The current stock price of €0.02 is trading 17.5% above its estimated GF Value™ of €0.02.

Key valuation signals for STU:FSI:

  • Tax Rate %: -4.00%
  • GF Value™: €0.02 vs. price of €0.02 (17.5% above fair value)
  • GF Score™: 34/100 with 5 warning signs

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

First Shanghai Investments Business Description

Other Exchanges 00227:Hong Kong
Address 71 Des Voeux Road Central, Room 1903, Wing On House, Hong Kong, HKG
First Shanghai Investments Ltd is a financial conglomerate providing stock brokerage, asset management, and corporate finance. The company operates its business in four segments: Financial Services, Property Development, Property Investment and Hotel, and Other businesses, of which the majority of its revenues are derived from Financial Services. The Financial Services Sector provides a full range of financial services, including securities investment, securities broking, margin financing, corporate finance, underwriting and placements, and asset management. Geographically, it generates maximum revenue from Hong Kong.
34GF Score

Get the complete analysis for STU:FSI

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

€0.02
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GF Value