Grade Upon Technology (ROCO:6739) Goodwill: NT$0.0 Mil (As of Dec. 2025)


ROCO:6739 Grade Upon Technology Corp ROCO:6739
71 GF Score
Price NT$1,315.00
GF Value NT$382.10
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Grade Upon Technology Goodwill?

Grade Upon Technology ROCO:6739 +1.15% 71 Goodwill is NT$0.0 Mil as of Dec. 2025. GuruFocus rates ROCO:6739 with a GF Score™ of 71/100 and a GF Value™ of NT$382.10 (Significantly Overvalued). The stock has 1 warning sign 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. Grade Upon Technology's goodwill for the quarter that ended in Dec. 2025 was NT$0.0 Mil.


Grade Upon Technology  (ROCO:6739) 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.

Grade Upon Technology'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
=0/1294.508
=0.00

Grade Upon Technology'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
=0/1294.508
=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.


Grade Upon Technology Goodwill Related Terms


Grade Upon Technology Goodwill Historical Data

* Premium members only.

The historical data trend for Grade Upon Technology'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.

Grade Upon Technology Goodwill Chart

Grade Upon Technology Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill
Get a 7-Day Free Trial 0.00 0.00 0.00 0.00 0.00

Grade Upon Technology Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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:6739
71GF Score
Grade Upon Technology Corp ROCO:6739
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
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Grade Upon Technology 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?
Grade Upon Technology (ROCO:6739) 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 Grade Upon Technology and its competitors.
Is Grade Upon Technology's Goodwill too high?
Grade Upon Technology's current Goodwill is NT$0.0 Mil. Overall, Grade Upon Technology has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's Goodwill compare to NVDA and AVGO?
Grade Upon Technology's Goodwill of NT$0.0 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Goodwill depends on the Semiconductors 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 Grade Upon Technology and its competitors. Grade Upon Technology'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 Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$382.10, compared to a current price of NT$1,315.00 — trading 244.2% above its estimated fair value. The current Goodwill is NT$0.0 Mil. Grade Upon Technology's overall GF Score™ is 71/100 with 1 warning sign 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 Grade Upon Technology (ROCO:6739), 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?

Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued. The current stock price of NT$1,315.00 is trading 244.2% above its estimated GF Value™ of NT$382.10. GuruFocus considers Grade Upon Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6739:

  • Goodwill: NT$0.0 Mil
  • GF Value™: NT$382.10 vs. price of NT$1,315.00 (244.2% above fair value)
  • GF Score™: 71/100 with 1 warning sign

No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grade Upon Technology Business Description

Address No. 1, Baotai 6th Road, 1st Floor, Hsinchu County, Zhubei City, TWN, 302
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
71GF Score

Get the complete analysis for ROCO:6739

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

NT$1,315.00
Price
NT$382.10
GF Value