Wholetech System Hitech (ROCO:3402) Liabilities-to-Assets : 0.70 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:3402 Wholetech System Hitech Ltd ROCO:3402
84 GF Score
Price NT$123.50
GF Value NT$117.96
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Wholetech System Hitech Liabilities-to-Assets?

Wholetech System Hitech ROCO:3402 +0.41% 84 Liabilities-to-Assets is 0.70 as of Jun. 2026. GuruFocus rates ROCO:3402 with a GF Score™ of 84/100 and a GF Value™ of NT$117.96 (Fairly Valued). The stock has 1 warning sign investors should review.

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Wholetech System Hitech's Total Liabilities for the quarter that ended in Jun. 2026 was NT$4,876 Mil. Wholetech System Hitech's Total Assets for the quarter that ended in Jun. 2026 was NT$6,991 Mil. Therefore, Wholetech System Hitech's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 was 0.70.


Wholetech System Hitech  (ROCO:3402) Liabilities-to-Assets Explanation

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.


Wholetech System Hitech Liabilities-to-Assets Related Terms


Wholetech System Hitech Liabilities-to-Assets Historical Data

* Premium members only.

The historical data trend for Wholetech System Hitech's Liabilities-to-Assets 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.

Wholetech System Hitech Liabilities-to-Assets Chart

Wholetech System Hitech Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Liabilities-to-Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.58 0.71 0.70 0.68 0.64

Wholetech System Hitech Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Liabilities-to-Assets 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 0.71 0.70 0.64 0.71 0.70

ROCO:3402 vs GEV, ETN, PH: Liabilities-to-Assets Comparison

For the Specialty Industrial Machinery subindustry, Wholetech System Hitech's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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.


Wholetech System Hitech Liabilities-to-Assets vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Wholetech System Hitech's Liabilities-to-Assets distribution charts can be found below:

* The bar in red indicates where Wholetech System Hitech's Liabilities-to-Assets falls into.


ROCO:3402
84GF Score
Wholetech System Hitech Ltd ROCO:3402
Liabilities-to-Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Wholetech System Hitech Liabilities-to-Assets Calculation

Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.

Wholetech System Hitech's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:

Liabilities-to-Assets (A: Dec. 2025 )=Total Liabilities/Total Assets
=4058.773/6320.67
=0.64

Wholetech System Hitech's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 is calculated as

Liabilities-to-Assets (Q: Jun. 2026 )=Total Liabilities/Total Assets
=4876.471/6991.305
=0.70

* 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.

Frequently Asked Questions Learn more about Liabilities-to-Assets →
What does a Liabilities-to-Assets of 0.70 mean?
Wholetech System Hitech (ROCO:3402) has a Liabilities-to-Assets of 0.70 as of Jun. 2026. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Wholetech System Hitech and its competitors.
Is Wholetech System Hitech's Liabilities-to-Assets too high?
Wholetech System Hitech's current Liabilities-to-Assets is 0.70. Overall, Wholetech System Hitech has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Wholetech System Hitech's Liabilities-to-Assets compare to GEV and ETN?
Wholetech System Hitech's Liabilities-to-Assets of 0.70 can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Liabilities-to-Assets for an Industrial Products company?
A good Liabilities-to-Assets depends on the Industrial Products industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Wholetech System Hitech and its competitors. Wholetech System Hitech's current Liabilities-to-Assets is 0.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wholetech System Hitech stock overvalued right now?
Based on GuruFocus' analysis, Wholetech System Hitech (ROCO:3402) is currently considered Fairly Valued. The stock's GF Value™ is NT$117.96, compared to a current price of NT$123.50 — trading 4.7% above its estimated fair value. The current Liabilities-to-Assets is 0.70. Wholetech System Hitech's overall GF Score™ is 84/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Wholetech System Hitech (ROCO:3402), the current Liabilities-to-Assets is 0.70 as of Jun. 2026. 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 Wholetech System Hitech (ROCO:3402) Overvalued in 2026?

Based on GuruFocus' analysis, Wholetech System Hitech stock appears to be overvalued. The current stock price of NT$123.50 is trading 4.7% above its estimated GF Value™ of NT$117.96. GuruFocus considers Wholetech System Hitech to be Fairly Valued.

Key valuation signals for ROCO:3402:

  • Liabilities-to-Assets: 0.70
  • GF Value™: NT$117.96 vs. price of NT$123.50 (4.7% above fair value)
  • GF Score™: 84/100 with 1 warning sign

No single metric tells the full story. See the ROCO:3402 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wholetech System Hitech Business Description

Address No. 14, Donghua Road, 8th Floor-1, Xiangshan District, Hsinchu City, TWN, 300061
Wholetech System Hitech Ltd is engaged in the design and construction of processing pipeline projects and clean room projects. It designs, plans, constructs, and tests Bulk Gas Systems, Specialty Gas Supply Systems, Pumping & Exhaust Piping System design and Gas cabinets, Gas Rack VMB, and VMP, among others.
84GF Score

Get the complete analysis for ROCO:3402

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

NT$123.50
Price
NT$117.96
GF Value