Kaori Heat Treatment Co (TPE:8996) Book Value per Share: NT$49.94 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:8996 Kaori Heat Treatment Co Ltd TPE:8996
87 GF Score
Price NT$1,030.00
GF Value NT$926.87
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is Kaori Heat Treatment Co Book Value per Share?

Kaori Heat Treatment Co TPE:8996 +9.57% 87 Book Value per Share is NT$49.94 as of Mar. 2026. GuruFocus rates TPE:8996 with a GF Score™ of 87/100 and a GF Value™ of NT$926.87 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Kaori Heat Treatment Co's book value per share for the quarter that ended in Mar. 2026 was NT$49.94.

During the past 12 months, Kaori Heat Treatment Co's average Book Value Per Share Growth Rate was 42.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 25.30% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 17.80% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 7.00% 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 Kaori Heat Treatment Co was 25.30% per year. The lowest was -3.10% per year. And the median was 7.80% per year.

Kaori Heat Treatment Co's current price is NT$1030.00. Its book value per share for the quarter that ended in Mar. 2026 was NT$49.94. Hence, today's PB Ratio of Kaori Heat Treatment Co is 20.63.

During the past 13 years, the highest P/B Ratio of Kaori Heat Treatment Co was 31.84. The lowest was 1.62. And the median was 2.86.


Kaori Heat Treatment Co  (TPE:8996) 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.


Kaori Heat Treatment Co Book Value per Share Related Terms


Kaori Heat Treatment Co Book Value per Share Historical Data

* Premium members only.

The historical data trend for Kaori Heat Treatment Co'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.

Kaori Heat Treatment Co Book Value per Share Chart

Kaori Heat Treatment Co 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 21.09 23.04 30.25 37.58 45.37

Kaori Heat Treatment Co 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 35.04 34.83 41.11 45.37 49.94

TPE:8996 vs GEV, ETN, PH: Book Value per Share Comparison

For the Specialty Industrial Machinery subindustry, Kaori Heat Treatment Co'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.


Kaori Heat Treatment Co PB Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Kaori Heat Treatment Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where Kaori Heat Treatment Co's PB Ratio falls into.


TPE:8996
87GF Score
Kaori Heat Treatment Co Ltd TPE:8996
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kaori Heat Treatment Co Book Value per Share Calculation

Kaori Heat Treatment Co'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)
=(4,173-0)/92
=45.37

Kaori Heat Treatment Co'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)
=(4,639-0)/93
=49.94

* 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$49.94 mean?
Kaori Heat Treatment Co (TPE:8996) has a Book Value per Share of NT$49.94 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Kaori Heat Treatment Co and its competitors.
Is Kaori Heat Treatment Co's Book Value per Share too high?
Kaori Heat Treatment Co's current Book Value per Share is NT$49.94. Overall, Kaori Heat Treatment Co has a GF Score™ of 87/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kaori Heat Treatment Co's Book Value per Share compare to GEV and ETN?
Kaori Heat Treatment Co's Book Value per Share of NT$49.94 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Book Value per Share depends on the Industrial Products 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 Kaori Heat Treatment Co and its competitors. Kaori Heat Treatment Co's current Book Value per Share is NT$49.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kaori Heat Treatment Co stock overvalued right now?
Based on GuruFocus' analysis, Kaori Heat Treatment Co (TPE:8996) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$926.87, compared to a current price of NT$1,030.00 — trading 11.1% above its estimated fair value. The current Book Value per Share is NT$49.94. Kaori Heat Treatment Co's overall GF Score™ is 87/100 with 3 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 Kaori Heat Treatment Co (TPE:8996), the current Book Value per Share is NT$49.94 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 Kaori Heat Treatment Co (TPE:8996) Overvalued in 2026?

Based on GuruFocus' analysis, Kaori Heat Treatment Co stock appears to be overvalued. The current stock price of NT$1,030.00 is trading 11.1% above its estimated GF Value™ of NT$926.87. GuruFocus considers Kaori Heat Treatment Co to be Modestly Overvalued.

Key valuation signals for TPE:8996:

  • Book Value per Share: NT$49.94
  • GF Value™: NT$926.87 vs. price of NT$1,030.00 (11.1% above fair value)
  • GF Score™: 87/100 with 3 warning signs

No single metric tells the full story. See the TPE:8996 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kaori Heat Treatment Co Business Description

Address No. 5-2, Jilin North Road, Zhongli District, Taoyuan City, TWN, 320030
Kaori Heat Treatment Co Ltd specializes in producing mechanical hardware, processing fabricated metals, and manufacturing and developing heat exchange products or thermal products. The Group's factories are established in Zhongli, Kaohsiung, etc. Its operating activities include heat treatment processing of various mechanical hardware and fabricated metals, plate heat exchangers, thermal products, and manufacturing activities. The Group operates in a single operating segment of plate heat exchangers, power generation, and thermal energy products. It operates in Asia, America, Europe, and others. The Group generates maximum revenue from America.
87GF Score

Get the complete analysis for TPE:8996

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

NT$1,030.00
Price
NT$926.87
GF Value