Lian Fa International Dining Business Co (ROCO:2756) Pretax Margin %: 9.97% (As of Dec. 2025) — 36% Below Median

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:2756 Lian Fa International Dining Business Co ROCO:2756
80 GF Score
Price NT$58.50
GF Value NT$131.49
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Lian Fa International Dining Business Co Pretax Margin %?

Lian Fa International Dining Business Co ROCO:2756 -1.02% 80 Pretax Margin % is 9.97% as of Dec. 2025, which is 36% below its 10-year median of 15.58. GuruFocus rates ROCO:2756 with a GF Score™ of 80/100 and a GF Value™ of NT$131.49 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,956 Consumer Packaged Goods companies, Lian Fa International Dining Business Co ranks better than 73.11% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Lian Fa International Dining Business Co's Pre-Tax Income for the three months ended in Dec. 2025 was NT$33 Mil. Lian Fa International Dining Business Co's Revenue for the three months ended in Dec. 2025 was NT$332 Mil. Therefore, Lian Fa International Dining Business Co's pretax margin for the quarter that ended in Dec. 2025 was 9.97%.

The historical rank and industry rank for Lian Fa International Dining Business Co's Pretax Margin % or its related term are showing as below:

ROCO:2756' s Pretax Margin % Range Over the Past 10 Years
Min: 4.54   Med: 15.58   Max: 26.21
Current: 10.4


ROCO:2756's Pretax Margin % is ranked better than
73.11% of 1956 companies
in the Consumer Packaged Goods industry
Industry Median: 4.665 vs ROCO:2756: 10.40

Lian Fa International Dining Business Co  (ROCO:2756) Pretax Margin % Explanation

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


Lian Fa International Dining Business Co Pretax Margin % Related Terms


Lian Fa International Dining Business Co Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Lian Fa International Dining Business Co's Pretax 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.

Lian Fa International Dining Business Co Pretax Margin % Chart

Lian Fa International Dining Business Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pretax Margin %
Get a 7-Day Free Trial 19.68 26.21 21.72 12.69 10.40

Lian Fa International Dining Business Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Pretax 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 8.17 8.85 8.54 13.42 9.97

ROCO:2756 vs KHC, GIS: Pretax Margin % Comparison

For the Packaged Foods subindustry, Lian Fa International Dining Business Co's Pretax Margin %, along with its competitors' market caps and Pretax 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.


Lian Fa International Dining Business Co Pretax Margin % vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lian Fa International Dining Business Co's Pretax Margin % distribution charts can be found below:

* The bar in red indicates where Lian Fa International Dining Business Co's Pretax Margin % falls into.


ROCO:2756
80GF Score
Lian Fa International Dining Business Co ROCO:2756
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lian Fa International Dining Business Co Pretax Margin % Calculation

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

Lian Fa International Dining Business Co's Pretax Margin for the fiscal year that ended in Dec. 2025 is calculated as

Pretax Margin=Pre-Tax Income (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=121.998/1172.581
=10.40 %

Lian Fa International Dining Business Co's Pretax Margin for the quarter that ended in Dec. 2025 is calculated as

Pretax Margin=Pre-Tax Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=33.16/332.453
=9.97 %

* 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 Pretax Margin % →
What does a Pretax Margin % of 9.97% mean?
Lian Fa International Dining Business Co (ROCO:2756) has a Pretax Margin % of 9.97% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Lian Fa International Dining Business Co and its competitors. This is 36% below median its historical median of 15.58. Over the past decade, Lian Fa International Dining Business Co's Pretax Margin % has ranged from 4.54 to 26.21. According to the industry distribution chart, Lian Fa International Dining Business Co ranks #526 out of 1956 companies in the Consumer Packaged Goods industry, placing it in the top 26.9%.
Is Lian Fa International Dining Business Co's Pretax Margin % too high?
Lian Fa International Dining Business Co's current Pretax Margin % of 9.97% is 36% below median its 10-year median of 15.58. Over the past 10 years, this metric has ranged from a low of 4.54 to a high of 26.21. The Consumer Packaged Goods industry median Pretax Margin % is 4.67. Lian Fa International Dining Business Co's value of 9.97% is 113.7% above this industry median. Based on the distribution chart, Lian Fa International Dining Business Co ranks #526 out of 1956 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Lian Fa International Dining Business Co has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lian Fa International Dining Business Co's Pretax Margin % compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lian Fa International Dining Business Co ranks #526 out of 1956 companies for Pretax Margin %. This puts Lian Fa International Dining Business Co in the upper half of its industry. The industry median Pretax Margin % is 4.67. Lian Fa International Dining Business Co's value of 9.97% is 113.7% above this benchmark. Historically, Lian Fa International Dining Business Co's own Pretax Margin % has ranged from 4.54 to 26.21 over the past decade. While the company's 10-year median is 15.58 vs. the industry median of 4.67, Lian Fa International Dining Business Co 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 Pretax Margin % for a Consumer Packaged Goods company?
The median Pretax Margin % among Consumer Packaged Goods companies is 4.67, based on 1,956 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Lian Fa International Dining Business Co's current Pretax Margin % of 9.97% is 113.7% 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Lian Fa International Dining Business Co and its competitors. For the Consumer Packaged Goods industry, the median Pretax Margin % is 4.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lian Fa International Dining Business Co's current Pretax Margin % is 9.97%, which is 36% below median its own 10-year median of 15.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lian Fa International Dining Business Co stock overvalued right now?
Based on GuruFocus' analysis, Lian Fa International Dining Business Co (ROCO:2756) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$131.49, compared to a current price of NT$58.50 — trading 55.5% below its estimated fair value. The current Pretax Margin % is 9.97%, which is 36% below median its 10-year median of 15.58 and 113.7% above the Consumer Packaged Goods industry median of 4.67. Lian Fa International Dining Business Co's overall GF Score™ is 80/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Lian Fa International Dining Business Co (ROCO:2756), the current Pretax Margin % is 9.97% 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 Lian Fa International Dining Business Co (ROCO:2756) Overvalued in 2026?

Based on GuruFocus' analysis, Lian Fa International Dining Business Co stock appears to be undervalued. The current stock price of NT$58.50 is trading 55.5% below its estimated GF Value™ of NT$131.49. GuruFocus considers Lian Fa International Dining Business Co to be Significantly Undervalued.

Key valuation signals for ROCO:2756:

  • Pretax Margin %: 9.97% (36% below median its 10-year median of 15.58)
  • GF Value™: NT$131.49 vs. price of NT$58.50 (55.5% below fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 113.7% above the Consumer Packaged Goods median (#526 of 1956)

No single metric tells the full story. See the ROCO:2756 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lian Fa International Dining Business Co Business Description

Address No. 95, Xintai 5th Road, 18th Floor, Section 1, Xizhi District, New Taipei City, TWN
Lian Fa International Dining Business Co is engaged in the distribution and selling of tea-based beverages and ingredients. Its signature beverages include foam black tea and milk bubble tea.
80GF Score

Get the complete analysis for ROCO:2756

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

NT$58.50
Price
NT$131.49
GF Value