Eslite Spectrum (ROCO:2926) Book Value per Share: NT$12.81 (As of Mar. 2026)

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ROCO:2926 Eslite Spectrum Corp ROCO:2926
52 GF Score
Price NT$30.00
GF Value NT$55.81
Valuation Possible Value Trap
! 7 Warning Signs
View Full Analysis

What is Eslite Spectrum Book Value per Share?

Eslite Spectrum ROCO:2926 52 Book Value per Share is NT$12.81 as of Mar. 2026. GuruFocus rates ROCO:2926 with a GF Score™ of 52/100 and a GF Value™ of NT$55.81 (Possible Value Trap). The stock has 7 warning signs investors should review.

Eslite Spectrum's book value per share for the quarter that ended in Mar. 2026 was NT$12.81.

During the past 12 months, Eslite Spectrum's average Book Value Per Share Growth Rate was -1.30% per year. During the past 3 years, the average Book Value Per Share Growth Rate was -3.10% per year. During the past 5 years, the average Book Value Per Share Growth Rate was -11.20% per year. During the past 10 years, the average Book Value Per Share Growth Rate was -12.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Eslite Spectrum was 810.60% per year. The lowest was -20.80% per year. And the median was -0.50% per year.

Eslite Spectrum's current price is NT$30.00. Its book value per share for the quarter that ended in Mar. 2026 was NT$12.81. Hence, today's PB Ratio of Eslite Spectrum is 2.34.

During the past 13 years, the highest P/B Ratio of Eslite Spectrum was 6.15. The lowest was 2.34. And the median was 3.87.

Good Sign:

Eslite Spectrum Corp stock PB Ratio (=2.34) is close to 10-year low of 2.34.


Eslite Spectrum  (ROCO:2926) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Eslite Spectrum Book Value per Share Related Terms


Eslite Spectrum Book Value per Share Historical Data

* Premium members only.

The historical data trend for Eslite Spectrum's Book Value per Share 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.

Eslite Spectrum Book Value per Share Chart

Eslite Spectrum Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 17.70 14.23 11.70 12.86 12.93

Eslite Spectrum Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value per Share 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 12.97 11.97 12.44 12.93 12.81

ROCO:2926 vs DDS, M: Book Value per Share Comparison

For the Department Stores subindustry, Eslite Spectrum's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Eslite Spectrum PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's PB Ratio distribution charts can be found below:

* The bar in red indicates where Eslite Spectrum's PB Ratio falls into.


ROCO:2926
52GF Score
Eslite Spectrum Corp ROCO:2926
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eslite Spectrum Book Value per Share Calculation

Eslite Spectrum's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(613-0)/47
=12.93

Eslite Spectrum's Book Value Per Share for the quarter that ended in Mar. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(607-0)/47
=12.81

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of NT$12.81 mean?
Eslite Spectrum (ROCO:2926) has a Book Value per Share of NT$12.81 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Eslite Spectrum and its competitors.
Is Eslite Spectrum's Book Value per Share too high?
Eslite Spectrum's current Book Value per Share is NT$12.81. Overall, Eslite Spectrum has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Book Value per Share compare to DDS and M?
Eslite Spectrum's Book Value per Share of NT$12.81 can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Retail - Cyclical company?
A good Book Value per Share depends on the Retail - Cyclical industry context. However, Book Value per Share 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Eslite Spectrum and its competitors. Eslite Spectrum's current Book Value per Share is NT$12.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$55.81, compared to a current price of NT$30.00 — trading 46.2% below its estimated fair value. The current Book Value per Share is NT$12.81. Eslite Spectrum's overall GF Score™ is 52/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current Book Value per Share is NT$12.81 as of Mar. 2026. 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?

Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued. The current stock price of NT$30.00 is trading 46.2% below its estimated GF Value™ of NT$55.81. GuruFocus considers Eslite Spectrum to be Possible Value Trap.

Key valuation signals for ROCO:2926:

  • Book Value per Share: NT$12.81
  • GF Value™: NT$55.81 vs. price of NT$30.00 (46.2% below fair value)
  • GF Score™: 52/100 with 7 warning signs

No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eslite Spectrum Business Description

Address Songde Road, B1, No. 204, Section 3, Xinyi District, Taipei, TWN, 110027
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
52GF Score

Get the complete analysis for ROCO:2926

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$30.00
Price
NT$55.81
GF Value