Alliance Material Co (ROCO:3595) Goodwill: NT$0.0 Mil (As of Dec. 2025)


ROCO:3595 Alliance Material Co Ltd ROCO:3595
53 GF Score
Price NT$2,545.00
GF Value NT$74.74
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Alliance Material Co Goodwill?

Alliance Material Co ROCO:3595 +11.38% 53 Goodwill is NT$0.0 Mil as of Dec. 2025. GuruFocus rates ROCO:3595 with a GF Score™ of 53/100 and a GF Value™ of NT$74.74 (Significantly Overvalued). The stock has 2 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Alliance Material Co's goodwill for the quarter that ended in Dec. 2025 was NT$0.0 Mil.


Alliance Material Co  (ROCO:3595) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

Alliance Material Co's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (A: Dec. 2025 )=Goodwill/Total Assets
=0/811.292
=0.00

Alliance Material Co's Goodwill-to-Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=0/811.292
=0.00

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


Alliance Material Co Goodwill Related Terms


Alliance Material Co Goodwill Historical Data

* Premium members only.

The historical data trend for Alliance Material Co's Goodwill 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.

Alliance Material Co Goodwill Chart

Alliance Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Alliance Material Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Goodwill 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 0.00 0.00 0.00 0.00 0.00
ROCO:3595
53GF Score
Alliance Material Co Ltd ROCO:3595
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
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Alliance Material Co Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of NT$0.0 Mil mean?
Alliance Material Co (ROCO:3595) has a Goodwill of NT$0.0 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Alliance Material Co and its competitors.
Is Alliance Material Co's Goodwill too high?
Alliance Material Co's current Goodwill is NT$0.0 Mil. Overall, Alliance Material Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alliance Material Co's Goodwill compare to APH and GLW?
Alliance Material Co's Goodwill of NT$0.0 Mil can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill for a Hardware company?
A good Goodwill depends on the Hardware industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Alliance Material Co and its competitors. Alliance Material Co's current Goodwill is NT$0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Material Co stock overvalued right now?
Based on GuruFocus' analysis, Alliance Material Co (ROCO:3595) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$74.74, compared to a current price of NT$2,545.00 — trading 3305.1% above its estimated fair value. The current Goodwill is NT$0.0 Mil. Alliance Material Co's overall GF Score™ is 53/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For Alliance Material Co (ROCO:3595), the current Goodwill is NT$0.0 Mil as of Dec. 2025. 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 Alliance Material Co (ROCO:3595) Overvalued in 2026?

Based on GuruFocus' analysis, Alliance Material Co stock appears to be overvalued. The current stock price of NT$2,545.00 is trading 3305.1% above its estimated GF Value™ of NT$74.74. GuruFocus considers Alliance Material Co to be Significantly Overvalued.

Key valuation signals for ROCO:3595:

  • Goodwill: NT$0.0 Mil
  • GF Value™: NT$74.74 vs. price of NT$2,545.00 (3305.1% above fair value)
  • GF Score™: 53/100 with 2 warning signs

No single metric tells the full story. See the ROCO:3595 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Alliance Material Co Business Description

Address Jhong-He Street, No. 1, Lane 15, Lane 191, Jhu-Bei City, Hsin Chu, TWN, 302
Alliance Material Co Ltd is engaged in the production of LCD backlight module optical film. It offers black and white tape, optical tape, plastic protective film, UV light curing resin and the provision of cutting and processing services. The company also provides all kinds of materials professional consulting services.
53GF Score

Get the complete analysis for ROCO:3595

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

NT$2,545.00
Price
NT$74.74
GF Value