EFUN Technology Co (ROCO:3523) Gross Margin %: -184.95% (As of Dec. 2025)

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ROCO:3523 EFUN Technology Co Ltd ROCO:3523
36 GF Score
Price NT$15.40
GF Value NT$10.83
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is EFUN Technology Co Gross Margin %?

EFUN Technology Co ROCO:3523 -0.65% 36 Gross Margin % is -184.95% as of Dec. 2025. GuruFocus rates ROCO:3523 with a GF Score™ of 36/100 and a GF Value™ of NT$10.83 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,455 Hardware companies, EFUN Technology Co ranks worse than 99.47% on this metric.

Gross Margin % is calculated as gross profit divided by its revenue. EFUN Technology Co's Gross Profit for the three months ended in Dec. 2025 was NT$-18.1 Mil. EFUN Technology Co's Revenue for the three months ended in Dec. 2025 was NT$9.8 Mil. Therefore, EFUN Technology Co's Gross Margin % for the quarter that ended in Dec. 2025 was -184.95%.


The historical rank and industry rank for EFUN Technology Co's Gross Margin % or its related term are showing as below:

ROCO:3523' s Gross Margin % Range Over the Past 10 Years
Min: -152.93   Med: -17.63   Max: 12.57
Current: -47.15


During the past 13 years, the highest Gross Margin % of EFUN Technology Co was 12.57%. The lowest was -152.93%. And the median was -17.63%.

ROCO:3523's Gross Margin % is ranked worse than
99.47% of 2455 companies
in the Hardware industry
Industry Median: 24.5 vs ROCO:3523: -47.15

EFUN Technology Co had a gross margin of -184.95% for the quarter that ended in Dec. 2025 => No sustainable competitive advantage

The 5-Year average Growth Rate of Gross Margin for EFUN Technology Co was 0.00% per year.


EFUN Technology Co  (ROCO:3523) Gross Margin % Explanation

Warren Buffett believes that firms with excellent long term economics tend to have consistently higher margins.

Durable competitive advantage creates a high Gross Margin % because of the freedom to price in excess of cost. Companies can be categorized by their Gross Margin %

1. Greater than 40% = Durable competitive advantage
2. Less than 40% = Competition eroding margins
3. Less than 20% = no sustainable competitive advantage
Consistency of Gross Margin is key

EFUN Technology Co had a gross margin of -184.95% for the quarter that ended in Dec. 2025 => No sustainable competitive advantage


Be Aware

If a company loses its competitive advantages, usually its gross margin declines well before its sales declines. Watching Gross Margin % and Operating Margin % closely helps avoid value trap situations.


EFUN Technology Co Gross Margin % Related Terms


EFUN Technology Co Gross Margin % Historical Data

* Premium members only.

The historical data trend for EFUN Technology Co's Gross Margin % 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.

EFUN Technology Co Gross Margin % Chart

EFUN Technology Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Gross Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.34 -14.79 -20.47 -13.84 -47.15

EFUN Technology Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Gross Margin % 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 -116.74 -26.64 -84.22 -18.28 -184.95

ROCO:3523 vs APH, GLW: Gross Margin % Comparison

For the Electronic Components subindustry, EFUN Technology Co's Gross Margin %, along with its competitors' market caps and Gross Margin % 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.


EFUN Technology Co Gross Margin % vs Hardware Industry

For the Hardware industry and Technology sector, EFUN Technology Co's Gross Margin % distribution charts can be found below:

* The bar in red indicates where EFUN Technology Co's Gross Margin % falls into.


ROCO:3523
36GF Score
EFUN Technology Co Ltd ROCO:3523
Gross Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

EFUN Technology Co Gross Margin % Calculation

Gross Margin is the percentage of Gross Profit out of sales or Revenue.

EFUN Technology Co's Gross Margin for the fiscal year that ended in Dec. 2025 is calculated as

Gross Margin % (A: Dec. 2025 )=Gross Profit (A: Dec. 2025 ) / Revenue (A: Dec. 2025 )
=-50.3 / 106.622
=(Revenue - Cost of Goods Sold) / Revenue
=(106.622 - 156.89) / 106.622
=-47.15 %

EFUN Technology Co's Gross Margin for the quarter that ended in Dec. 2025 is calculated as


Gross Margin % (Q: Dec. 2025 )=Gross Profit (Q: Dec. 2025 ) / Revenue (Q: Dec. 2025 )
=-18.1 / 9.797
=(Revenue - Cost of Goods Sold) / Revenue
=(9.797 - 27.917) / 9.797
=-184.95 %

* 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.

A positive Gross Profit is only the first step for a company to make a net profit. The gross profit needs to be big enough to also cover related labor, equipment, rental, marketing/advertising, research and development and a lot of other costs in selling the products.

Frequently Asked Questions Learn more about Gross Margin % →
What does a Gross Margin % of -184.95% mean?
EFUN Technology Co (ROCO:3523) has a Gross Margin % of -184.95% as of Dec. 2025. Gross margin is the ratio of total gross profit to net sales. View historical data on EFUN Technology Co and its competitors. According to the industry distribution chart, EFUN Technology Co ranks #2442 out of 2455 companies in the Hardware industry, placing it in the top 99.5%.
Is EFUN Technology Co's Gross Margin % too high?
EFUN Technology Co's current Gross Margin % is -184.95%. Based on the distribution chart, EFUN Technology Co ranks #2442 out of 2455 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, EFUN Technology Co has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does EFUN Technology Co's Gross Margin % compare to APH and GLW?
According to the Hardware industry distribution chart, EFUN Technology Co ranks #2442 out of 2455 companies for Gross Margin %. This places EFUN Technology Co in the lower half of its industry. The industry median Gross Margin % is 24.50. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Gross Margin % for a Hardware company?
The median Gross Margin % among Hardware companies is 24.50, based on 2,455 companies in the industry. Companies in the top quartile (top 25%) have a Gross Margin % significantly above this median, while those in the bottom quartile fall well below. However, Gross Margin % 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 Gross Margin % mean?
A high Gross Margin % can signal that a stock is expensive relative to its fundamentals. Gross margin is the ratio of total gross profit to net sales. View historical data on EFUN Technology Co and its competitors. For the Hardware industry, the median Gross Margin % is 24.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EFUN Technology Co's current Gross Margin % is -184.95%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EFUN Technology Co stock overvalued right now?
Based on GuruFocus' analysis, EFUN Technology Co (ROCO:3523) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$10.83, compared to a current price of NT$15.40 — trading 42.2% above its estimated fair value. The current Gross Margin % is -184.95%. EFUN Technology Co's overall GF Score™ is 36/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Gross Margin % calculated?
Gross Margin % is calculated from a company's financial statements. For EFUN Technology Co (ROCO:3523), the current Gross Margin % is -184.95% 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 EFUN Technology Co (ROCO:3523) Overvalued in 2026?

Based on GuruFocus' analysis, EFUN Technology Co stock appears to be overvalued. The current stock price of NT$15.40 is trading 42.2% above its estimated GF Value™ of NT$10.83. GuruFocus considers EFUN Technology Co to be Significantly Overvalued.

Key valuation signals for ROCO:3523:

  • Gross Margin %: -184.95%
  • GF Value™: NT$10.83 vs. price of NT$15.40 (42.2% above fair value)
  • GF Score™: 36/100 with 6 warning signs

No single metric tells the full story. See the ROCO:3523 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


EFUN Technology Co Business Description

Address No. 391, Section 2, Bentian Road, Annan District, Tainan, TWN, 70955
EFUN Technology Co Ltd is primarily engaged in the business related to optical film, electronic optical components, and solar photovoltaic power generation system construction.
36GF Score

Get the complete analysis for ROCO:3523

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

NT$15.40
Price
NT$10.83
GF Value