Mospec Semiconductor (TPE:2434) Pretax Margin %: -101.94% (As of Dec. 2025)


TPE:2434 Mospec Semiconductor Corp TPE:2434
43 GF Score
Price NT$52.50
GF Value NT$22.34
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Mospec Semiconductor Pretax Margin %?

Mospec Semiconductor TPE:2434 +9.95% 43 Pretax Margin % is -101.94% as of Dec. 2025. GuruFocus rates TPE:2434 with a GF Score™ of 43/100 and a GF Value™ of NT$22.34 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,021 Semiconductors companies, Mospec Semiconductor ranks worse than 59.75% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Mospec Semiconductor's Pre-Tax Income for the three months ended in Dec. 2025 was NT$-11.24 Mil. Mospec Semiconductor's Revenue for the three months ended in Dec. 2025 was NT$11.02 Mil. Therefore, Mospec Semiconductor's pretax margin for the quarter that ended in Dec. 2025 was -101.94%.

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

TPE:2434' s Pretax Margin % Range Over the Past 10 Years
Min: -144.15   Med: -42.77   Max: 10.34
Current: 1.72


TPE:2434's Pretax Margin % is ranked worse than
59.75% of 1021 companies
in the Semiconductors industry
Industry Median: 5.07 vs TPE:2434: 1.72

Mospec Semiconductor  (TPE:2434) 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.


Mospec Semiconductor Pretax Margin % Related Terms


Mospec Semiconductor Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Mospec Semiconductor'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.

Mospec Semiconductor Pretax Margin % Chart

Mospec Semiconductor 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 -13.98 -38.05 -57.56 10.34 1.72

Mospec Semiconductor 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 -184.10 135.44 -155.39 144.82 -101.94

TPE:2434 vs NVDA, AVGO, MU: Pretax Margin % Comparison

For the Semiconductors subindustry, Mospec Semiconductor'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.


Mospec Semiconductor Pretax Margin % vs Semiconductors Industry

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

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


TPE:2434
43GF Score
Mospec Semiconductor Corp TPE:2434
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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Mospec Semiconductor 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.

Mospec Semiconductor'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 )
=0.784/45.551
=1.72 %

Mospec Semiconductor'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 )
=-11.238/11.024
=-101.94 %

* 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 -101.94% mean?
Mospec Semiconductor (TPE:2434) has a Pretax Margin % of -101.94% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Mospec Semiconductor and its competitors. According to the industry distribution chart, Mospec Semiconductor ranks #610 out of 1021 companies in the Semiconductors industry, placing it in the top 59.7%.
Is Mospec Semiconductor's Pretax Margin % too high?
Mospec Semiconductor's current Pretax Margin % is -101.94%. Based on the distribution chart, Mospec Semiconductor ranks #610 out of 1021 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Mospec Semiconductor has a GF Score™ of 43/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's Pretax Margin % compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Mospec Semiconductor ranks #610 out of 1021 companies for Pretax Margin %. This places Mospec Semiconductor in the lower half of its industry. The industry median Pretax Margin % is 5.07. 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 1,021 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 Mospec Semiconductor 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. Mospec Semiconductor's current Pretax Margin % is -101.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.34, compared to a current price of NT$52.50 — trading 135% above its estimated fair value. The current Pretax Margin % is -101.94%. Mospec Semiconductor's overall GF Score™ is 43/100 with 9 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 Mospec Semiconductor (TPE:2434), the current Pretax Margin % is -101.94% 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$52.50 is trading 135% above its estimated GF Value™ of NT$22.34. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • Pretax Margin %: -101.94%
  • GF Value™: NT$22.34 vs. price of NT$52.50 (135% above fair value)
  • GF Score™: 43/100 with 9 warning signs

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
43GF Score

Get the complete analysis for TPE:2434

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

NT$52.50
Price
NT$22.34
GF Value