Grade Upon Technology (ROCO:6739) Interest Coverage: 9,583.27 (As of Dec. 2025) — 6822% Above Median


ROCO:6739 Grade Upon Technology Corp ROCO:6739
71 GF Score
Price NT$1,300.00
GF Value NT$381.63
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Grade Upon Technology Interest Coverage?

Grade Upon Technology ROCO:6739 +8.33% 71 Interest Coverage is 9,583.27 as of Dec. 2025, which is 6822% above its 10-year median of 138.45. GuruFocus rates ROCO:6739 with a GF Score™ of 71/100 and a GF Value™ of NT$381.63 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 635 Semiconductors companies, Grade Upon Technology ranks better than 96.54% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Grade Upon Technology's Operating Income for the three months ended in Dec. 2025 was NT$143.7 Mil. Grade Upon Technology's Interest Expense for the three months ended in Dec. 2025 was NT$-0.0 Mil. Grade Upon Technology's interest coverage for the quarter that ended in Dec. 2025 was 9,583.27. The higher the ratio, the stronger the company's financial strength is.

Good Sign:

Ben Graham prefers companies' interest coverage to be at least 5. Grade Upon Technology Corp has enough cash to cover all of its debt. Its financial situation is stable.

The historical rank and industry rank for Grade Upon Technology's Interest Coverage or its related term are showing as below:

ROCO:6739' s Interest Coverage Range Over the Past 10 Years
Min: 21.84   Med: 138.45   Max: 8876.19
Current: 8876.19


ROCO:6739's Interest Coverage is ranked better than
96.54% of 635 companies
in the Semiconductors industry
Industry Median: 20.32 vs ROCO:6739: 8876.19

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Grade Upon Technology  (ROCO:6739) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Grade Upon Technology Interest Coverage Related Terms


Grade Upon Technology Interest Coverage Historical Data

* Premium members only.

The historical data trend for Grade Upon Technology's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Grade Upon Technology Interest Coverage Chart

Grade Upon Technology Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial 36.11 76.30 138.45 613.69 8,876.19

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
Interest Coverage 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 1,121.41 8,329.67 14,550.67 6,668.72 9,583.27

ROCO:6739 vs NVDA, AVGO, MU: Interest Coverage Comparison

For the Semiconductors subindustry, Grade Upon Technology's Interest Coverage, along with its competitors' market caps and Interest Coverage 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.


Grade Upon Technology Interest Coverage vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Grade Upon Technology's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Grade Upon Technology's Interest Coverage falls into.


ROCO:6739
71GF Score
Grade Upon Technology Corp ROCO:6739
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grade Upon Technology Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Grade Upon Technology's Interest Coverage for the fiscal year that ended in Dec. 2025 is calculated as

Here, for the fiscal year that ended in Dec. 2025, Grade Upon Technology's Interest Expense was NT$-0.0 Mil. Its Operating Income was NT$426.1 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$0.8 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*426.057/-0.048
=8,876.19

Grade Upon Technology's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the three months ended in Dec. 2025, Grade Upon Technology's Interest Expense was NT$-0.0 Mil. Its Operating Income was NT$143.7 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$0.8 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*143.749/-0.015
=9,583.27

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 9,583.27 mean?
Grade Upon Technology (ROCO:6739) has a Interest Coverage of 9,583.27 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Grade Upon Technology and its competitors. This is 6822% above median its historical median of 138.45. Over the past decade, Grade Upon Technology's Interest Coverage has ranged from 21.84 to 8,876.19. According to the industry distribution chart, Grade Upon Technology ranks #22 out of 635 companies in the Semiconductors industry, placing it in the top 3.5%.
Is Grade Upon Technology's Interest Coverage too high?
Grade Upon Technology's current Interest Coverage of 9,583.27 is 6822% above median its 10-year median of 138.45. Over the past 10 years, this metric has ranged from a low of 21.84 to a high of 8,876.19. The Semiconductors industry median Interest Coverage is 20.32. Grade Upon Technology's value of 9,583.27 is 47061.8% above this industry median. Based on the distribution chart, Grade Upon Technology ranks #22 out of 635 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. 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 Interest Coverage compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Grade Upon Technology ranks #22 out of 635 companies for Interest Coverage. This places Grade Upon Technology in the top 4% of its industry — outperforming the majority of peers. The industry median Interest Coverage is 20.32. Grade Upon Technology's value of 9,583.27 is 47061.8% above this benchmark. Historically, Grade Upon Technology's own Interest Coverage has ranged from 21.84 to 8,876.19 over the past decade. While the company's 10-year median is 138.45 vs. the industry median of 20.32, Grade Upon Technology has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Semiconductors company?
The median Interest Coverage among Semiconductors companies is 20.32, based on 635 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Grade Upon Technology's current Interest Coverage of 9,583.27 is 47061.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Grade Upon Technology and its competitors. For the Semiconductors industry, the median Interest Coverage is 20.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Grade Upon Technology's current Interest Coverage is 9,583.27, which is 6822% above median its own 10-year median of 138.45. 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$381.63, compared to a current price of NT$1,300.00 — trading 240.6% above its estimated fair value. The current Interest Coverage is 9,583.27, which is 6822% above median its 10-year median of 138.45 and 47061.8% above the Semiconductors industry median of 20.32. 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 Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Grade Upon Technology (ROCO:6739), the current Interest Coverage is 9,583.27 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$1,300.00 is trading 240.6% above its estimated GF Value™ of NT$381.63. GuruFocus considers Grade Upon Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6739:

  • Interest Coverage: 9,583.27 (6822% above median its 10-year median of 138.45)
  • GF Value™: NT$381.63 vs. price of NT$1,300.00 (240.6% above fair value)
  • GF Score™: 71/100 with 1 warning sign
  • Industry Position: 47061.8% above the Semiconductors median (#22 of 635)

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

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

NT$1,300.00
Price
NT$381.63
GF Value