Niko Semiconductor Co (ROCO:3317) Pretax Margin %: -2.35% (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:3317 Niko Semiconductor Co Ltd ROCO:3317
63 GF Score
Price NT$91.70
GF Value NT$47.27
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Niko Semiconductor Co Pretax Margin %?

Niko Semiconductor Co ROCO:3317 +1.21% 63 Pretax Margin % is -2.35% as of Dec. 2025. GuruFocus rates ROCO:3317 with a GF Score™ of 63/100 and a GF Value™ of NT$47.27 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,023 Semiconductors companies, Niko Semiconductor Co ranks better than 56.11% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Niko Semiconductor Co's Pre-Tax Income for the three months ended in Dec. 2025 was NT$-16 Mil. Niko Semiconductor Co's Revenue for the three months ended in Dec. 2025 was NT$691 Mil. Therefore, Niko Semiconductor Co's pretax margin for the quarter that ended in Dec. 2025 was -2.35%.

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

ROCO:3317' s Pretax Margin % Range Over the Past 10 Years
Min: 2.62   Med: 9.25   Max: 21.35
Current: 7.31


ROCO:3317's Pretax Margin % is ranked better than
56.11% of 1023 companies
in the Semiconductors industry
Industry Median: 5.07 vs ROCO:3317: 7.31

Niko Semiconductor Co  (ROCO:3317) 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.


Niko Semiconductor Co Pretax Margin % Related Terms


Niko Semiconductor Co Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Niko Semiconductor 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.

Niko Semiconductor Co Pretax Margin % Chart

Niko Semiconductor Co 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 15.66 21.35 11.55 9.87 7.31

Niko Semiconductor 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 2.98 12.06 9.45 10.49 -2.35

ROCO:3317 vs NVDA, AVGO, MU: Pretax Margin % Comparison

For the Semiconductors subindustry, Niko Semiconductor 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.


Niko Semiconductor Co Pretax Margin % vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Niko Semiconductor Co's Pretax Margin % distribution charts can be found below:

* The bar in red indicates where Niko Semiconductor Co's Pretax Margin % falls into.


ROCO:3317
63GF Score
Niko Semiconductor Co Ltd ROCO:3317
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Niko Semiconductor 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.

Niko Semiconductor 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 )
=197.936/2706.411
=7.31 %

Niko Semiconductor 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 )
=-16.201/690.645
=-2.35 %

* 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 -2.35% mean?
Niko Semiconductor Co (ROCO:3317) has a Pretax Margin % of -2.35% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Niko Semiconductor Co and its competitors. Over the past decade, Niko Semiconductor Co's Pretax Margin % has ranged from 2.62 to 21.35. According to the industry distribution chart, Niko Semiconductor Co ranks #449 out of 1023 companies in the Semiconductors industry, placing it in the top 43.9%.
Is Niko Semiconductor Co's Pretax Margin % too high?
Niko Semiconductor Co's current Pretax Margin % is -2.35%. Over the past 10 years, this metric has ranged from a low of 2.62 to a high of 21.35. Based on the distribution chart, Niko Semiconductor Co ranks #449 out of 1023 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Niko Semiconductor Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Niko Semiconductor Co's Pretax Margin % compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Niko Semiconductor Co ranks #449 out of 1023 companies for Pretax Margin %. This puts Niko Semiconductor Co in the upper half of its industry. The industry median Pretax Margin % is 5.07. Historically, Niko Semiconductor Co's own Pretax Margin % has ranged from 2.62 to 21.35 over the past decade. 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 Semiconductors company?
The median Pretax Margin % among Semiconductors companies is 5.07, based on 1,023 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. 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 Niko Semiconductor Co and its competitors. For the Semiconductors industry, the median Pretax Margin % is 5.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Niko Semiconductor Co's current Pretax Margin % is -2.35%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Niko Semiconductor Co stock overvalued right now?
Based on GuruFocus' analysis, Niko Semiconductor Co (ROCO:3317) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$47.27, compared to a current price of NT$91.70 — trading 94% above its estimated fair value. The current Pretax Margin % is -2.35%. Niko Semiconductor Co's overall GF Score™ is 63/100 with 6 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 Niko Semiconductor Co (ROCO:3317), the current Pretax Margin % is -2.35% 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 Niko Semiconductor Co (ROCO:3317) Overvalued in 2026?

Based on GuruFocus' analysis, Niko Semiconductor Co stock appears to be overvalued. The current stock price of NT$91.70 is trading 94% above its estimated GF Value™ of NT$47.27. GuruFocus considers Niko Semiconductor Co to be Significantly Overvalued.

Key valuation signals for ROCO:3317:

  • Pretax Margin %: -2.35%
  • GF Value™: NT$47.27 vs. price of NT$91.70 (94% above fair value)
  • GF Score™: 63/100 with 6 warning signs

No single metric tells the full story. See the ROCO:3317 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Niko Semiconductor Co Business Description

Address No.368 Gongjian Road, 12th Floor, Xizhi District, New Taipei City, TWN
Niko Semiconductor Co Ltd is engaged in the research, development, design, and sales of analog IC that can be applied to communications, computers, computer peripherals, video, power supply, and other consumer products. It specializes in the design of power management components and power modules. Its main products include Power MOSFETs, wide-bandgap semiconductor devices such as SiC MOSFETs and GaN HEMTs, and SiC power modules, which are widely used in motherboards, laptops, tablets, and other PC products and their peripheral power devices. It has also expanded into industries such as drones, automotive electronics and onboard charging, robotics, and AI servers. The Group's revenue is generated mainly from the sale of power MOSFETs. It operates in Taiwan, China, and other regions.
63GF Score

Get the complete analysis for ROCO:3317

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

NT$91.70
Price
NT$47.27
GF Value