Despite lower EPS, market concern for the company hasn't increased, with share price tracking EPS growth. Last year's performance, however, may hint at unresolved challenges, given it was worse than the annualised loss of 0.6% over the past five years.

Ocean's King Lighting Science & Technology might be hinting at a less than promising future with declining ROCE and falling revenue, indication a potential struggle in reinvesting for growth. The current trends spell an underwhelming long-term performance unless reversed.