Eslite Spectrum (ROCO:2926) Effective Interest Rate on Debt %: 2.29% (As of Jun. 2026)

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ROCO:2926 Eslite Spectrum Corp ROCO:2926
51 GF Score
Price NT$30.45
GF Value NT$55.82
Valuation Possible Value Trap
! 7 Warning Signs
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What is Eslite Spectrum Effective Interest Rate on Debt %?

Eslite Spectrum ROCO:2926 +1.50% 51 Effective Interest Rate on Debt % is 2.29% as of Jun. 2026. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$55.82 (Possible Value Trap). The stock has 7 warning signs investors should review.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. Eslite Spectrum's annualized positive value of Interest Expense for the quarter that ended in Jun. 2026 was NT$241 Mil. Eslite Spectrum's average total debt for the quarter that ended in Jun. 2026 was NT$10,532 Mil. Therefore, Eslite Spectrum's annualized Effective Interest Rate on Debt % for the quarter that ended in Jun. 2026 was 2.29%.


Eslite Spectrum  (ROCO:2926) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


Eslite Spectrum Effective Interest Rate on Debt % Related Terms


Eslite Spectrum Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Eslite Spectrum's Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % Chart

Eslite Spectrum Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Effective Interest Rate on Debt %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.68 1.83 2.11 2.27 2.28

Eslite Spectrum Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Effective Interest Rate on Debt % 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 2.21 2.25 2.28 2.30 2.29

ROCO:2926 vs DDS, M: Effective Interest Rate on Debt % Comparison

For the Department Stores subindustry, Eslite Spectrum's Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Eslite Spectrum's Effective Interest Rate on Debt % falls into.


ROCO:2926
51GF Score
Eslite Spectrum Corp ROCO:2926
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eslite Spectrum Effective Interest Rate on Debt % Calculation

Eslite Spectrum's annualized Effective Interest Rate on Debt % for the fiscal year that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Dec. 2024 )+Total Debt  (A: Dec. 2025 ))/ count )
=-1  *  -259.612/( (11691.027+11048.987)/ 2 )
=-1  *  -259.612/11370.007
=2.28 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=10171.9 + 1519.127
=11691.027

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=9502.454 + 1546.533
=11048.987

Eslite Spectrum's annualized Effective Interest Rate on Debt % for the quarter that ended in Jun. 2026 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Mar. 2026 )+Total Debt  (Q: Jun. 2026 ))/ count )
=-1  *  -241.476/( (10877.236+10186.951)/ 2 )
=-1  *  -241.476/10532.0935
=2.29 %

where

Total Debt  (Q: Mar. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=8995.946 + 1881.29
=10877.236

Total Debt  (Q: Jun. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=8548.861 + 1638.09
=10186.951

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is four times the quarterly (Jun. 2026) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 2.29% mean?
Eslite Spectrum (ROCO:2926) has a Effective Interest Rate on Debt % of 2.29% as of Jun. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Eslite Spectrum and its competitors.
Is Eslite Spectrum's Effective Interest Rate on Debt % too high?
Eslite Spectrum's current Effective Interest Rate on Debt % is 2.29%. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Effective Interest Rate on Debt % compare to DDS and M?
Eslite Spectrum's Effective Interest Rate on Debt % of 2.29% 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 Effective Interest Rate on Debt % for a Retail - Cyclical company?
A good Effective Interest Rate on Debt % depends on the Retail - Cyclical industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Eslite Spectrum and its competitors. Eslite Spectrum's current Effective Interest Rate on Debt % is 2.29%. 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$55.82, compared to a current price of NT$30.45 — trading 45.4% below its estimated fair value. The current Effective Interest Rate on Debt % is 2.29%. Eslite Spectrum's overall GF Score™ is 51/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current Effective Interest Rate on Debt % is 2.29% as of Jun. 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$30.45 is trading 45.4% below its estimated GF Value™ of NT$55.82. GuruFocus considers Eslite Spectrum to be Possible Value Trap.

Key valuation signals for ROCO:2926:

  • Effective Interest Rate on Debt %: 2.29%
  • GF Value™: NT$55.82 vs. price of NT$30.45 (45.4% below fair value)
  • GF Score™: 51/100 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.
51GF Score

Get the complete analysis for ROCO:2926

Effective Interest Rate on Debt % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$30.45
Price
NT$55.82
GF Value