Leofoo Development Co (TPE:2705) Effective Interest Rate on Debt %: 2.02% (As of Jun. 2026)

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TPE:2705 Leofoo Development Co Ltd TPE:2705
67 GF Score
Price NT$15.60
GF Value NT$17.89
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Leofoo Development Co Effective Interest Rate on Debt %?

Leofoo Development Co TPE:2705 -1.89% 67 Effective Interest Rate on Debt % is 2.02% as of Jun. 2026. GuruFocus rates TPE:2705 with a GF Score™ of 67/100 and a GF Value™ of NT$17.89 (Modestly Undervalued). The stock has 8 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. Leofoo Development Co's annualized positive value of Interest Expense for the quarter that ended in Jun. 2026 was NT$184 Mil. Leofoo Development Co's average total debt for the quarter that ended in Jun. 2026 was NT$9,115 Mil. Therefore, Leofoo Development Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Jun. 2026 was 2.02%.


Leofoo Development Co  (TPE:2705) Effective Interest Rate on Debt % Explanation

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


Leofoo Development Co Effective Interest Rate on Debt % Related Terms


Leofoo Development Co Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Leofoo Development Co'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.

Leofoo Development Co Effective Interest Rate on Debt % Chart

Leofoo Development Co 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 1.95 1.95 2.26 2.23 2.01

Leofoo Development Co 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 1.88 2.13 1.83 2.03 2.02

TPE:2705 vs MAR, HLT, H: Effective Interest Rate on Debt % Comparison

For the Lodging subindustry, Leofoo Development Co'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.


Leofoo Development Co Effective Interest Rate on Debt % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Leofoo Development Co's Effective Interest Rate on Debt % falls into.


TPE:2705
67GF Score
Leofoo Development Co Ltd TPE:2705
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Leofoo Development Co Effective Interest Rate on Debt % Calculation

Leofoo Development Co'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  *  -176.536/( (8669.814+8879.874)/ 2 )
=-1  *  -176.536/8774.844
=2.01 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=8249.185 + 420.629
=8669.814

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=4487.435 + 4392.439
=8879.874

Leofoo Development Co'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  *  -184.08/( (9020.641+9209.959)/ 2 )
=-1  *  -184.08/9115.3
=2.02 %

where

Total Debt  (Q: Mar. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=4407.068 + 4613.573
=9020.641

Total Debt  (Q: Jun. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=4430.067 + 4779.892
=9209.959

* 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 2.02% mean?
Leofoo Development Co (TPE:2705) has a Effective Interest Rate on Debt % of 2.02% as of Jun. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Leofoo Development Co and its competitors.
Is Leofoo Development Co's Effective Interest Rate on Debt % too high?
Leofoo Development Co's current Effective Interest Rate on Debt % is 2.02%. Overall, Leofoo Development Co has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Effective Interest Rate on Debt % compare to MAR and HLT?
Leofoo Development Co's Effective Interest Rate on Debt % of 2.02% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Effective Interest Rate on Debt % depends on the Travel & Leisure 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 Leofoo Development Co and its competitors. Leofoo Development Co's current Effective Interest Rate on Debt % is 2.02%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$17.89, compared to a current price of NT$15.60 — trading 12.8% below its estimated fair value. The current Effective Interest Rate on Debt % is 2.02%. Leofoo Development Co's overall GF Score™ is 67/100 with 8 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 Leofoo Development Co (TPE:2705), the current Effective Interest Rate on Debt % is 2.02% 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?

Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued. The current stock price of NT$15.60 is trading 12.8% below its estimated GF Value™ of NT$17.89. GuruFocus considers Leofoo Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2705:

  • Effective Interest Rate on Debt %: 2.02%
  • GF Value™: NT$17.89 vs. price of NT$15.60 (12.8% below fair value)
  • GF Score™: 67/100 with 8 warning signs

No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Leofoo Development Co Business Description

Address No. 60, Gungtzgou, Renan Li, Hsinchu County, Hsinchu, TWN
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
67GF Score

Get the complete analysis for TPE:2705

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

NT$15.60
Price
NT$17.89
GF Value