Alliance Material Co (ROCO:3595) Pretax Margin %: 44.46% (As of Dec. 2025) — 615% Above Median


ROCO:3595 Alliance Material Co Ltd ROCO:3595
53 GF Score
Price NT$2,545.00
GF Value NT$74.74
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Alliance Material Co Pretax Margin %?

Alliance Material Co ROCO:3595 +11.38% 53 Pretax Margin % is 44.46% as of Dec. 2025, which is 615% above its 10-year median of 6.22. GuruFocus rates ROCO:3595 with a GF Score™ of 53/100 and a GF Value™ of NT$74.74 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,471 Hardware companies, Alliance Material Co ranks better than 97.17% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Alliance Material Co's Pre-Tax Income for the six months ended in Dec. 2025 was NT$153.9 Mil. Alliance Material Co's Revenue for the six months ended in Dec. 2025 was NT$346.3 Mil. Therefore, Alliance Material Co's pretax margin for the quarter that ended in Dec. 2025 was 44.46%.

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

ROCO:3595' s Pretax Margin % Range Over the Past 10 Years
Min: -20.51   Med: 6.22   Max: 34.76
Current: 34.76


ROCO:3595's Pretax Margin % is ranked better than
97.17% of 2471 companies
in the Hardware industry
Industry Median: 3.58 vs ROCO:3595: 34.76

Alliance Material Co  (ROCO:3595) 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.


Alliance Material Co Pretax Margin % Related Terms


Alliance Material Co Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Alliance Material 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.

Alliance Material Co Pretax Margin % Chart

Alliance Material 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 9.98 8.09 3.38 -20.51 34.76

Alliance Material Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 11.64 -47.89 -1.86 12.84 44.46

ROCO:3595 vs APH, GLW: Pretax Margin % Comparison

For the Electronic Components subindustry, Alliance Material 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.


Alliance Material Co Pretax Margin % vs Hardware Industry

For the Hardware industry and Technology sector, Alliance Material Co's Pretax Margin % distribution charts can be found below:

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


ROCO:3595
53GF Score
Alliance Material Co Ltd ROCO:3595
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Alliance Material 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.

Alliance Material 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 )
=173.603/499.413
=34.76 %

Alliance Material 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 )
=153.947/346.272
=44.46 %

* 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 44.46% mean?
Alliance Material Co (ROCO:3595) has a Pretax Margin % of 44.46% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Alliance Material Co and its competitors. This is 615% above median its historical median of 6.22. According to the industry distribution chart, Alliance Material Co ranks #70 out of 2471 companies in the Hardware industry, placing it in the top 2.8%.
Is Alliance Material Co's Pretax Margin % too high?
Alliance Material Co's current Pretax Margin % of 44.46% is 615% above median its 10-year median of 6.22. The Hardware industry median Pretax Margin % is 3.58. Alliance Material Co's value of 44.46% is 1141.9% above this industry median. Based on the distribution chart, Alliance Material Co ranks #70 out of 2471 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Alliance Material Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alliance Material Co's Pretax Margin % compare to APH and GLW?
According to the Hardware industry distribution chart, Alliance Material Co ranks #70 out of 2471 companies for Pretax Margin %. This places Alliance Material Co in the top 3% of its industry — outperforming the majority of peers. The industry median Pretax Margin % is 3.58. Alliance Material Co's value of 44.46% is 1141.9% above this benchmark. While the company's 10-year median is 6.22 vs. the industry median of 3.58, Alliance Material 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 Hardware company?
The median Pretax Margin % among Hardware companies is 3.58, based on 2,471 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. Alliance Material Co's current Pretax Margin % of 44.46% is 1141.9% 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 Alliance Material Co and its competitors. For the Hardware industry, the median Pretax Margin % is 3.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Alliance Material Co's current Pretax Margin % is 44.46%, which is 615% above median its own 10-year median of 6.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Material Co stock overvalued right now?
Based on GuruFocus' analysis, Alliance Material Co (ROCO:3595) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$74.74, compared to a current price of NT$2,545.00 — trading 3305.1% above its estimated fair value. The current Pretax Margin % is 44.46%, which is 615% above median its 10-year median of 6.22 and 1141.9% above the Hardware industry median of 3.58. Alliance Material Co's overall GF Score™ is 53/100 with 2 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 Alliance Material Co (ROCO:3595), the current Pretax Margin % is 44.46% 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 Alliance Material Co (ROCO:3595) Overvalued in 2026?

Based on GuruFocus' analysis, Alliance Material Co stock appears to be overvalued. The current stock price of NT$2,545.00 is trading 3305.1% above its estimated GF Value™ of NT$74.74. GuruFocus considers Alliance Material Co to be Significantly Overvalued.

Key valuation signals for ROCO:3595:

  • Pretax Margin %: 44.46% (615% above median its 10-year median of 6.22)
  • GF Value™: NT$74.74 vs. price of NT$2,545.00 (3305.1% above fair value)
  • GF Score™: 53/100 with 2 warning signs
  • Industry Position: 1141.9% above the Hardware median (#70 of 2471)

No single metric tells the full story. See the ROCO:3595 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Alliance Material Co Business Description

Address Jhong-He Street, No. 1, Lane 15, Lane 191, Jhu-Bei City, Hsin Chu, TWN, 302
Alliance Material Co Ltd is engaged in the production of LCD backlight module optical film. It offers black and white tape, optical tape, plastic protective film, UV light curing resin and the provision of cutting and processing services. The company also provides all kinds of materials professional consulting services.
53GF Score

Get the complete analysis for ROCO:3595

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

NT$2,545.00
Price
NT$74.74
GF Value