The low ROE despite the use of significant debt does not reflect well on Guangdong HEC Technology Holding's investment returns. Market conditions which can impact access to borrowing need to be considered when analyzing the company's performance.

Falling returns, declining ROCE and rising reliance on short-term creditors suggest that investing in Guangdong HEC Technology Holding could be risky for those seeking significant returns.

Despite weak per-share profits and significant share price decline, some investors may find relief situation isn't worse. Continued share price weakness may be negative, but contrarian investors might see a potential turnaround.