ION Electronic Materials Co (ROCO:6959) LT-Debt-to-Total-Asset: 0.24 (As of Dec. 2025)

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:6959 ION Electronic Materials Co Ltd ROCO:6959
51 GF Score
Price NT$120.50
GF Value NT$88.98
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is ION Electronic Materials Co LT-Debt-to-Total-Asset?

ION Electronic Materials Co ROCO:6959 -2.03% 51 LT-Debt-to-Total-Asset is 0.24 as of Dec. 2025. GuruFocus rates ROCO:6959 with a GF Score™ of 51/100 and a GF Value™ of NT$88.98 (Significantly Overvalued). The stock has 4 warning signs investors should review.

LT Debt to Total Assets is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. It is calculated as a company's Long-Term Debt & Capital Lease Obligationdivide by its Total Assets. ION Electronic Materials Co's long-term debt to total assests ratio for the quarter that ended in Dec. 2025 was 0.24.

ION Electronic Materials Co's long-term debt to total assets ratio declined from Dec. 2024 (0.24) to Dec. 2025 (0.24). It may suggest that ION Electronic Materials Co is progressively becoming less dependent on debt to grow their business.

ION Electronic Materials Co  (ROCO:6959) LT-Debt-to-Total-Asset Explanation

LT Debt to Total Asset is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. A year-over-year decrease in this metric would suggest the company is progressively becoming less dependent on debt to grow their business.

ION Electronic Materials Co LT-Debt-to-Total-Asset Related Terms

ION Electronic Materials Co LT-Debt-to-Total-Asset Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials Co's LT-Debt-to-Total-Asset 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.

ION Electronic Materials Co LT-Debt-to-Total-Asset Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
LT-Debt-to-Total-Asset
Get a 7-Day Free Trial 0.14 0.05 0.05 0.24 0.24

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
LT-Debt-to-Total-Asset Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.05 0.04 0.24 0.26 0.24
ROCO:6959
51GF Score
ION Electronic Materials Co Ltd ROCO:6959
LT-Debt-to-Total-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ION Electronic Materials Co LT-Debt-to-Total-Asset Calculation

ION Electronic Materials Co's Long-Term Debt to Total Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (A: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (A: Dec. 2025 )/Total Assets (A: Dec. 2025 )
=513.348/2176.595
=0.24

ION Electronic Materials Co's Long-Term Debt to Total Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (Q: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (Q: Dec. 2025 )/Total Assets (Q: Dec. 2025 )
=513.348/2176.595
=0.24

* 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 LT-Debt-to-Total-Asset →
What does a LT-Debt-to-Total-Asset of 0.24 mean?
ION Electronic Materials Co (ROCO:6959) has a LT-Debt-to-Total-Asset of 0.24 as of Dec. 2025. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on ION Electronic Materials Co and its competitors.
Is ION Electronic Materials Co's LT-Debt-to-Total-Asset too high?
ION Electronic Materials Co's current LT-Debt-to-Total-Asset is 0.24. Overall, ION Electronic Materials Co has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's LT-Debt-to-Total-Asset compare to LIN and SHW?
ION Electronic Materials Co's LT-Debt-to-Total-Asset of 0.24 can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good LT-Debt-to-Total-Asset for a Chemicals company?
A good LT-Debt-to-Total-Asset depends on the Chemicals industry context. However, LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset mean?
A high LT-Debt-to-Total-Asset can signal that a stock is expensive relative to its fundamentals. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on ION Electronic Materials Co and its competitors. ION Electronic Materials Co's current LT-Debt-to-Total-Asset is 0.24. 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$88.98, compared to a current price of NT$120.50 — trading 35.4% above its estimated fair value. The current LT-Debt-to-Total-Asset is 0.24. ION Electronic Materials Co's overall GF Score™ is 51/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is LT-Debt-to-Total-Asset calculated?
LT-Debt-to-Total-Asset is calculated from a company's financial statements. For ION Electronic Materials Co (ROCO:6959), the current LT-Debt-to-Total-Asset is 0.24 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$120.50 is trading 35.4% above its estimated GF Value™ of NT$88.98. GuruFocus considers ION Electronic Materials Co to be Significantly Overvalued.

Key valuation signals for ROCO:6959:

  • LT-Debt-to-Total-Asset: 0.24
  • GF Value™: NT$88.98 vs. price of NT$120.50 (35.4% above fair value)
  • GF Score™: 51/100 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.
51GF Score

Get the complete analysis for ROCO:6959

LT-Debt-to-Total-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$120.50
Price
NT$88.98
GF Value