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Luminescence TechnologyROCO:6729 +2.33%77 Pretax Margin % is 25.96% as of Dec. 2025, which is 76% above its 10-year median of 14.77. GuruFocus rates ROCO:6729 with a GF Score™ of 77/100 and a GF Value™ of NT$24.68 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,578 Chemicals companies, Luminescence Technology ranks better than 87.58% on this metric.
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.
Luminescence Technology Pretax Margin % Related Terms
Luminescence Technology Pretax Margin % Historical Data
* 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.
For the Chemicals subindustry, Luminescence Technology'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.
Luminescence Technology Pretax Margin % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Luminescence Technology's Pretax Margin % distribution charts can be found below:
* The bar in red indicates where Luminescence Technology's Pretax Margin % falls into.
* 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.
Luminescence Technology (ROCO:6729) has a Pretax Margin % of 25.96% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Luminescence Technology and its competitors. This is 76% above median its historical median of 14.77. According to the industry distribution chart, Luminescence Technology ranks #196 out of 1578 companies in the Chemicals industry, placing it in the top 12.4%.
Is Luminescence Technology's Pretax Margin % too high?
Luminescence Technology's current Pretax Margin % of 25.96% is 76% above median its 10-year median of 14.77. The Chemicals industry median Pretax Margin % is 5.35. Luminescence Technology's value of 25.96% is 385.2% above this industry median. Based on the distribution chart, Luminescence Technology ranks #196 out of 1578 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Luminescence Technology has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Luminescence Technology's Pretax Margin % compare to DOW?
According to the Chemicals industry distribution chart, Luminescence Technology ranks #196 out of 1578 companies for Pretax Margin %. This places Luminescence Technology in the top 12% of its industry — outperforming the majority of peers. The industry median Pretax Margin % is 5.35. Luminescence Technology's value of 25.96% is 385.2% above this benchmark. While the company's 10-year median is 14.77 vs. the industry median of 5.35, Luminescence Technology 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 Chemicals company?
The median Pretax Margin % among Chemicals companies is 5.35, based on 1,578 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. Luminescence Technology's current Pretax Margin % of 25.96% is 385.2% 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 Luminescence Technology and its competitors. For the Chemicals industry, the median Pretax Margin % is 5.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luminescence Technology's current Pretax Margin % is 25.96%, which is 76% above median its own 10-year median of 14.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luminescence Technology stock overvalued right now?
Based on GuruFocus' analysis, Luminescence Technology (ROCO:6729) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$24.68, compared to a current price of NT$52.70 — trading 113.5% above its estimated fair value. The current Pretax Margin % is 25.96%, which is 76% above median its 10-year median of 14.77 and 385.2% above the Chemicals industry median of 5.35. Luminescence Technology's overall GF Score™ is 77/100 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 Luminescence Technology (ROCO:6729), the current Pretax Margin % is 25.96% 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 Luminescence Technology (ROCO:6729) Overvalued in 2026?
Based on GuruFocus' analysis, Luminescence Technology stock appears to be overvalued.
The current stock price of NT$52.70 is trading 113.5% above its estimated GF Value™ of NT$24.68.
GuruFocus considers Luminescence Technology to be Significantly Overvalued.
Key valuation signals for ROCO:6729:
Pretax Margin %: 25.96% (76% above median its 10-year median of 14.77)
GF Value™: NT$24.68 vs. price of NT$52.70 (113.5% above fair value)
Industry Position: 385.2% above the Chemicals median (#196 of 1578)
No single metric tells the full story. See the ROCO:6729 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luminescence Technology Corp is a Taiwan based chemical manufacturing company. The firm's product range consists of OLED material, OPV material, OTFT material, Organic intermediates, Boronic Acid, ITO patterned glass and components among others.
77GF Score
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