Shenzhen Best of Best HoldingsLtd's diminishing returns on capital raise concerns. Despite a 2.7% stock rise in the last year, current trends are unfavorable, suggesting better investments elsewhere.

The concerning decline in ROCE, relative to increasing capital deployment and lesser revenues, suggests Shenzhen Best of Best HoldingsLtd possibly losing its market stance or competitive edge. While it has curbed its current liabilities somewhat, they remain high. Given the declining fundamentals, despite a 7.1% return to shareholders last year, it currently represents a risky investment.