Eslite Spectrum (ROCO:2926) Pretax Margin %: 0.98% (As of Dec. 2025) — 40% 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: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
View Full Analysis

What is Eslite Spectrum Pretax Margin %?

Eslite Spectrum ROCO:2926 -2.19% 51 Pretax Margin % is 0.98% as of Dec. 2025, which is 40% below its 10-year median of 1.64. 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 worse than 68.03% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Eslite Spectrum's Pre-Tax Income for the three months ended in Dec. 2025 was NT$19 Mil. Eslite Spectrum's Revenue for the three months ended in Dec. 2025 was NT$1,903 Mil. Therefore, Eslite Spectrum's pretax margin for the quarter that ended in Dec. 2025 was 0.98%.

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

ROCO:2926' s Pretax Margin % Range Over the Past 10 Years
Min: -5.79   Med: 1.64   Max: 12.12
Current: 0.81


ROCO:2926's Pretax Margin % is ranked worse than
68.03% of 1126 companies
in the Retail - Cyclical industry
Industry Median: 3.11 vs ROCO:2926: 0.81

Eslite Spectrum  (ROCO:2926) 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.


Eslite Spectrum Pretax Margin % Related Terms


Eslite Spectrum Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Eslite Spectrum'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.

Eslite Spectrum Pretax Margin % Chart

Eslite Spectrum Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pretax Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -5.79 -4.41 -3.55 0.40 0.81

Eslite Spectrum 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 2.31 1.02 0.54 0.69 0.98

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

For the Department Stores subindustry, Eslite Spectrum'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.


Eslite Spectrum Pretax Margin % vs Retail - Cyclical Industry

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

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


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

Eslite Spectrum 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.

Eslite Spectrum'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 )
=56.601/6971.953
=0.81 %

Eslite Spectrum'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 )
=18.601/1903.213
=0.98 %

* 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 0.98% mean?
Eslite Spectrum (ROCO:2926) has a Pretax Margin % of 0.98% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Eslite Spectrum and its competitors. This is 40% below median its historical median of 1.64. According to the industry distribution chart, Eslite Spectrum ranks #766 out of 1126 companies in the Retail - Cyclical industry, placing it in the top 68%.
Is Eslite Spectrum's Pretax Margin % too high?
Eslite Spectrum's current Pretax Margin % of 0.98% is 40% below median its 10-year median of 1.64. The Retail - Cyclical industry median Pretax Margin % is 3.11. Eslite Spectrum's value of 0.98% is 68.5% below this industry median. Based on the distribution chart, Eslite Spectrum ranks #766 out of 1126 companies in the Retail - Cyclical industry, which is below the industry midpoint. 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 Pretax Margin % compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #766 out of 1126 companies for Pretax Margin %. This places Eslite Spectrum in the lower half of its industry. The industry median Pretax Margin % is 3.11. Eslite Spectrum's value of 0.98% is 68.5% below this benchmark. While the company's 10-year median is 1.64 vs. the industry median of 3.11, Eslite Spectrum has consistently been below 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 Retail - Cyclical company?
The median Pretax Margin % among Retail - Cyclical companies is 3.11, based on 1,126 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. Eslite Spectrum's current Pretax Margin % of 0.98% is 68.5% below 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 Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median Pretax Margin % is 3.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current Pretax Margin % is 0.98%, which is 40% below median its own 10-year median of 1.64. 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 Pretax Margin % is 0.98%, which is 40% below median its 10-year median of 1.64 and 68.5% below the Retail - Cyclical industry median of 3.11. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Eslite Spectrum (ROCO:2926), the current Pretax Margin % is 0.98% 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:

  • Pretax Margin %: 0.98% (40% below median its 10-year median of 1.64)
  • 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: 68.5% below the Retail - Cyclical median (#766 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

Pretax 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