ION Electronic Materials Co (ROCO:6959) Interest Coverage: 0 (At Loss) (As of Dec. 2025)


ROCO:6959 ION Electronic Materials Co Ltd ROCO:6959
50 GF Score
Price NT$140.50
GF Value NT$89.54
Valuation Significantly Overvalued
! 4 Warning Signs
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What is ION Electronic Materials Co Interest Coverage?

ION Electronic Materials Co ROCO:6959 +4.85% 50 Interest Coverage is 0 (At Loss) as of Dec. 2025. GuruFocus rates ROCO:6959 with a GF Score™ of 50/100 and a GF Value™ of NT$89.54 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,234 Chemicals companies, ION Electronic Materials Co ranks worse than 81037.2% 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. ION Electronic Materials Co's Operating Income for the six months ended in Dec. 2025 was NT$-33.5 Mil. ION Electronic Materials Co's Interest Expense for the six months ended in Dec. 2025 was NT$-6.4 Mil. did not have earnings to cover the interest expense. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for ION Electronic Materials Co's Interest Coverage or its related term are showing as below:


ROCO:6959's Interest Coverage is not ranked *
in the Chemicals industry.
Industry Median: 10.18
* Ranked among companies with meaningful Interest Coverage only.

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


ION Electronic Materials Co  (ROCO:6959) 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 .


ION Electronic Materials Co Interest Coverage Related Terms


ION Electronic Materials Co Interest Coverage Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials Co'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.

ION Electronic Materials Co Interest Coverage Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial 6.68 17.92 0.00 0.00 0.00

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Interest Coverage Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

ROCO:6959 vs LIN, SHW, ECL: Interest Coverage Comparison

For the Specialty Chemicals subindustry, ION Electronic Materials Co'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.


ION Electronic Materials Co Interest Coverage vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, ION Electronic Materials Co's Interest Coverage distribution charts can be found below:

* The bar in red indicates where ION Electronic Materials Co's Interest Coverage falls into.


ROCO:6959
50GF Score
ION Electronic Materials Co Ltd ROCO:6959
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ION Electronic Materials Co 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.

ION Electronic Materials Co'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, ION Electronic Materials Co's Interest Expense was NT$-12.9 Mil. Its Operating Income was NT$-74.6 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$513.3 Mil.

ION Electronic Materials Co did not have earnings to cover the interest expense.

ION Electronic Materials Co's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the six months ended in Dec. 2025, ION Electronic Materials Co's Interest Expense was NT$-6.4 Mil. Its Operating Income was NT$-33.5 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$513.3 Mil.

ION Electronic Materials Co did not have earnings to cover the interest expense.

* 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 0 (At Loss) mean?
ION Electronic Materials Co (ROCO:6959) has a Interest Coverage of 0 (At Loss) as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on ION Electronic Materials Co and its competitors. According to the industry distribution chart, ION Electronic Materials Co ranks #999999 out of 1234 companies in the Chemicals industry.
Is ION Electronic Materials Co's Interest Coverage too high?
ION Electronic Materials Co's current Interest Coverage is 0 (At Loss). Based on the distribution chart, ION Electronic Materials Co ranks #999999 out of 1234 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, ION Electronic Materials Co has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's Interest Coverage compare to LIN and SHW?
According to the Chemicals industry distribution chart, ION Electronic Materials Co ranks #999999 out of 1234 companies for Interest Coverage. This places ION Electronic Materials Co in the lower half of its industry. The industry median Interest Coverage is 10.18. 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 Chemicals company?
The median Interest Coverage among Chemicals companies is 10.18, based on 1,234 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. 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 ION Electronic Materials Co and its competitors. For the Chemicals industry, the median Interest Coverage is 10.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ION Electronic Materials Co's current Interest Coverage is 0 (At Loss). However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$89.54, compared to a current price of NT$140.50 — trading 56.9% above its estimated fair value. The current Interest Coverage is 0 (At Loss). ION Electronic Materials Co's overall GF Score™ is 50/100 with 4 warning signs 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 ION Electronic Materials Co (ROCO:6959), the current Interest Coverage is 0 (At Loss) 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$140.50 is trading 56.9% above its estimated GF Value™ of NT$89.54. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • Interest Coverage: 0 (At Loss)
  • GF Value™: NT$89.54 vs. price of NT$140.50 (56.9% above fair value)
  • GF Score™: 50/100 with 4 warning signs

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
50GF Score

Get the complete analysis for ROCO:6959

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

NT$140.50
Price
NT$89.54
GF Value