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Data as of .
| Company | Sector | Market cap | Highest ROIC minus WACC |
|---|---|---|---|
| Yutong Bus 600066.SS | Consumer Discretionary | $10.1B | +193.8% |
| Fujian Wanchen Food 300972.SZ | Consumer Staples | $3.86B | +129.7% |
| RemeGen 688331.SS | Health Care | $6.90B | +95.7% |
| Eastroc Beverage (Group) 605499.SS | Consumer Staples | $11.7B | +94.5% |
| Wuliangye Yibin 000858.SZ | Consumer Staples | $43.9B | +79.4% |
| G-Bits Network Technology (Xiamen) 603444.SS | Information Technology | $3.77B | +71.0% |
| Shandong Hongqiao Aluminum Industry 002379.SZ | Industrials | $28.8B | +60.0% |
| Gansu Dunhuang Seed 600354.SS | Consumer Staples | $589M | +59.9% |
| APT Medical 688617.SS | Health Care | $5.95B | +49.8% |
| Montage Technology 688008.SS | Information Technology | $25.5B | +47.5% |
| Zhejiang CFMoto Power 603129.SS | Consumer Discretionary | $7.23B | +44.1% |
| Suzhou TFC Optical Communication 300394.SZ | Information Technology | $19.9B | +42.8% |
| Ningbo Deye Technology 605117.SS | Industrials | $15.3B | +40.4% |
| Puya Semiconductor (Shanghai) 688766.SS | Information Technology | $5.30B | +39.9% |
| Eoptolink Technology 300502.SZ | Industrials | $36.0B | +39.8% |
| Foshan Haitian Flavouring and Food 603288.SS | Consumer Staples | $29.8B | +39.3% |
| Yunnan Aluminium 000807.SZ | Materials | $12.8B | +39.1% |
| Shanghai Allist Pharmaceuticals 688578.SS | Health Care | $5.90B | +36.8% |
| Hicon Network Technology (Shandong) 301262.SZ | Communication Services | $1.21B | +36.2% |
| Sichuan Gold 001337.SZ | Materials | $2.52B | +35.4% |
| Rockchip Electronics 603893.SS | Information Technology | $13.4B | +35.3% |
| Zhongji Innolight 300308.SZ | Information Technology | $79.4B | +34.6% |
| Shanghai Precilasers Technology 688826.SS | Information Technology | $3.27B | +34.0% |
| Focus Media Information Technology 002027.SZ | Industrials | $12.0B | +32.6% |
| Hebei Broadcasting Wireless Media 301551.SZ | Communication Services | $1.58B | +32.5% |