Eslite Spectrum (ROCO:2926) OCF Margin %: 28.93% (As of Dec. 2025) — 23% Above Median

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ROCO:2926 Eslite Spectrum Corp ROCO:2926
51 GF Score
Price NT$31.30
GF Value NT$59.25
Valuation Possible Value Trap
! 5 Warning Signs
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What is Eslite Spectrum OCF Margin %?

Eslite Spectrum ROCO:2926 -2.19% 51 OCF Margin % is 28.93% as of Dec. 2025, which is 23% above its 10-year median of 23.56. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.25 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,126 Retail - Cyclical companies, Eslite Spectrum ranks better than 92.81% on this metric.

OCF Margin % is calculated as Cash Flow from Operations divided by its Revenue. Eslite Spectrum's Cash Flow from Operations for the three months ended in Dec. 2025 was NT$551 Mil. Eslite Spectrum's Revenue for the three months ended in Dec. 2025 was NT$1,903 Mil. Therefore, Eslite Spectrum's OCF Margin % for the quarter that ended in Dec. 2025 was 28.93%.

As of today, Eslite Spectrum's current OCF Yield % is 107.09%.

The historical rank and industry rank for Eslite Spectrum's OCF Margin % or its related term are showing as below:

ROCO:2926' s OCF Margin % Range Over the Past 10 Years
Min: 14.73   Med: 23.56   Max: 33.68
Current: 23.69


During the past 13 years, the highest OCF Margin % of Eslite Spectrum was 33.68%. The lowest was 14.73%. And the median was 23.56%.

ROCO:2926's OCF Margin % is ranked better than
92.81% of 1126 companies
in the Retail - Cyclical industry
Industry Median: 5.545 vs ROCO:2926: 23.69


Eslite Spectrum OCF Margin % Related Terms


Eslite Spectrum OCF Margin % Historical Data

* Premium members only.

The historical data trend for Eslite Spectrum's OCF 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.

Eslite Spectrum OCF Margin % Chart

Eslite Spectrum Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
OCF Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 31.95 20.90 29.70 22.82 23.69

Eslite Spectrum Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
OCF 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 45.96 0.49 38.04 26.13 28.93

ROCO:2926 vs DDS, M: OCF Margin % Comparison

For the Department Stores subindustry, Eslite Spectrum's OCF Margin %, along with its competitors' market caps and OCF 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.


Eslite Spectrum OCF Margin % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's OCF Margin % distribution charts can be found below:

* The bar in red indicates where Eslite Spectrum's OCF Margin % falls into.


ROCO:2926
51GF Score
Eslite Spectrum Corp ROCO:2926
OCF Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eslite Spectrum OCF Margin % Calculation

OCF Margin % is the ratio of Cash Flow from Operations divided by net sales or Revenue, usually presented in percent.

Eslite Spectrum's OCF Margin for the fiscal year that ended in Dec. 2025 is calculated as

OCF Margin=Cash Flow from Operations (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=1651.949/6971.953
=23.69 %

Eslite Spectrum's OCF Margin for the quarter that ended in Dec. 2025 is calculated as

OCF Margin=Cash Flow from Operations (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=550.609/1903.213
=28.93 %

* 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 OCF Margin % →
What does a OCF Margin % of 28.93% mean?
Eslite Spectrum (ROCO:2926) has a OCF Margin % of 28.93% as of Dec. 2025. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Eslite Spectrum and its competitors. This is 23% above median its historical median of 23.56. Over the past decade, Eslite Spectrum's OCF Margin % has ranged from 14.73 to 33.68. According to the industry distribution chart, Eslite Spectrum ranks #81 out of 1126 companies in the Retail - Cyclical industry, placing it in the top 7.2%.
Is Eslite Spectrum's OCF Margin % too high?
Eslite Spectrum's current OCF Margin % of 28.93% is 23% above median its 10-year median of 23.56. Over the past 10 years, this metric has ranged from a low of 14.73 to a high of 33.68. The Retail - Cyclical industry median OCF Margin % is 5.55. Eslite Spectrum's value of 28.93% is 421.7% above this industry median. Based on the distribution chart, Eslite Spectrum ranks #81 out of 1126 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's OCF Margin % compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #81 out of 1126 companies for OCF Margin %. This places Eslite Spectrum in the top 7% of its industry — outperforming the majority of peers. The industry median OCF Margin % is 5.55. Eslite Spectrum's value of 28.93% is 421.7% above this benchmark. Historically, Eslite Spectrum's own OCF Margin % has ranged from 14.73 to 33.68 over the past decade. While the company's 10-year median is 23.56 vs. the industry median of 5.55, Eslite Spectrum 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 OCF Margin % for a Retail - Cyclical company?
The median OCF Margin % among Retail - Cyclical companies is 5.55, based on 1,126 companies in the industry. Companies in the top quartile (top 25%) have a OCF Margin % significantly above this median, while those in the bottom quartile fall well below. However, OCF Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eslite Spectrum's current OCF Margin % of 28.93% is 421.7% 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 OCF Margin % mean?
A high OCF Margin % can signal that a stock is expensive relative to its fundamentals. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median OCF Margin % is 5.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current OCF Margin % is 28.93%, which is 23% above median its own 10-year median of 23.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.25, compared to a current price of NT$31.30 — trading 47.2% below its estimated fair value. The current OCF Margin % is 28.93%, which is 23% above median its 10-year median of 23.56 and 421.7% above the Retail - Cyclical industry median of 5.55. Eslite Spectrum's overall GF Score™ is 51/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is OCF Margin % calculated?
OCF Margin % is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current OCF Margin % is 28.93% 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?

Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued. The current stock price of NT$31.30 is trading 47.2% below its estimated GF Value™ of NT$59.25. GuruFocus considers Eslite Spectrum to be Possible Value Trap.

Key valuation signals for ROCO:2926:

  • OCF Margin %: 28.93% (23% above median its 10-year median of 23.56)
  • GF Value™: NT$59.25 vs. price of NT$31.30 (47.2% below fair value)
  • GF Score™: 51/100 with 5 warning signs
  • Industry Position: 421.7% above the Retail - Cyclical median (#81 of 1126)

No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eslite Spectrum Business Description

Address Songde Road, B1, No. 204, Section 3, Xinyi District, Taipei, TWN, 110027
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score

Get the complete analysis for ROCO:2926

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

NT$31.30
Price
NT$59.25
GF Value