Grand Process Technology (ROCO:3131) Retained Earnings: NT$1,612 Mil (As of Mar. 2026)

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:3131 Grand Process Technology Corp ROCO:3131
86 GF Score
Price NT$2,310.00
GF Value NT$2,164.56
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Grand Process Technology Retained Earnings?

Grand Process Technology ROCO:3131 -0.43% 86 Retained Earnings is NT$1,612 Mil as of Mar. 2026. GuruFocus rates ROCO:3131 with a GF Score™ of 86/100 and a GF Value™ of NT$2,164.56 (Fairly Valued). The stock has 1 warning sign investors should review.

Retained earnings is the accumulated portion of net income that is not distributed to shareholders. Grand Process Technology's retained earnings for the quarter that ended in Mar. 2026 was NT$1,612 Mil.

Grand Process Technology's quarterly retained earnings increased from Sep. 2025 (NT$1,902 Mil) to Dec. 2025 (NT$2,471 Mil) but then declined from Dec. 2025 (NT$2,471 Mil) to Mar. 2026 (NT$1,612 Mil).

Grand Process Technology's annual retained earnings increased from Dec. 2023 (NT$1,552 Mil) to Dec. 2024 (NT$1,858 Mil) and increased from Dec. 2024 (NT$1,858 Mil) to Dec. 2025 (NT$2,471 Mil).


Grand Process Technology  (ROCO:3131) Retained Earnings Explanation

Historically profitable companies sometimes have negative retained earnings. This is because they have cumulatively paid out more to shareholders than they reported in profits.

For example, in 2011, Microsoft had negative retained earnings. This does not mean the company lost more money than it made over the years. It just means it paid out more money than it earned.

If a company has negative retained earnings, investors should check the 10-year financial results. They should not assume that negative retained earnings prove a company has generally lost money in the past.

Of course, many companies with negative retained earnings have indeed lost money in the past.

Retained Earnings: Warren Buffett's Secret.

One of the most important indicators of durable competitive advantage. Net earnings can be paid out as dividends, used to buy back shares or retained for growth.

If the company loses more than it has accumulated, retained earnings is negative.

If a company isn't adding to its retained earnings, it isn't growing its net worth.

Rate of growth of retained earnings is good indicator whether it's benefiting from a competitive advantage.

Microsoft is negative because it chose to buyback stock and pay dividends.

The more earnings retained, the faster it grows and increases growth rate for future earnings.


Grand Process Technology Retained Earnings Historical Data

* Premium members only.

The historical data trend for Grand Process Technology's Retained Earnings 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.

Grand Process Technology Retained Earnings Chart

Grand Process Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Retained Earnings
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,377.91 1,390.81 1,551.96 1,858.39 2,471.48

Grand Process Technology Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Retained Earnings 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 1,470.85 1,593.67 1,901.60 2,471.48 1,611.68
ROCO:3131
86GF Score
Grand Process Technology Corp ROCO:3131
Retained Earnings is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grand Process Technology Retained Earnings Calculation

Retained Earnings is the accumulated portion of net income that is not distributed to shareholders. Because the net income was not distributed to shareholders, shareholders' equity is increased by the same amount.

Of course, if a company loses, it is called retained losses, or accumulated losses.

Frequently Asked Questions Learn more about Retained Earnings →
What does a Retained Earnings of NT$1,612 Mil mean?
Grand Process Technology (ROCO:3131) has a Retained Earnings of NT$1,612 Mil as of Mar. 2026. Retained earnings is the amount of net income not issued to shareholders. View historical data on Grand Process Technology and its competitors.
Is Grand Process Technology's Retained Earnings too high?
Grand Process Technology's current Retained Earnings is NT$1,612 Mil. Overall, Grand Process Technology has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Grand Process Technology's Retained Earnings compare to AMAT and LRCX?
Grand Process Technology's Retained Earnings of NT$1,612 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Retained Earnings for a Semiconductors company?
A good Retained Earnings depends on the Semiconductors industry context. However, Retained Earnings 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 Retained Earnings mean?
A high Retained Earnings can signal that a stock is expensive relative to its fundamentals. Retained earnings is the amount of net income not issued to shareholders. View historical data on Grand Process Technology and its competitors. Grand Process Technology's current Retained Earnings is NT$1,612 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grand Process Technology stock overvalued right now?
Based on GuruFocus' analysis, Grand Process Technology (ROCO:3131) is currently considered Fairly Valued. The stock's GF Value™ is NT$2,164.56, compared to a current price of NT$2,310.00 — trading 6.7% above its estimated fair value. The current Retained Earnings is NT$1,612 Mil. Grand Process Technology's overall GF Score™ is 86/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Retained Earnings calculated?
Retained Earnings is calculated from a company's financial statements. For Grand Process Technology (ROCO:3131), the current Retained Earnings is NT$1,612 Mil as of Mar. 2026. 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 Grand Process Technology (ROCO:3131) Overvalued in 2026?

Based on GuruFocus' analysis, Grand Process Technology stock appears to be overvalued. The current stock price of NT$2,310.00 is trading 6.7% above its estimated GF Value™ of NT$2,164.56. GuruFocus considers Grand Process Technology to be Fairly Valued.

Key valuation signals for ROCO:3131:

  • Retained Earnings: NT$1,612 Mil
  • GF Value™: NT$2,164.56 vs. price of NT$2,310.00 (6.7% above fair value)
  • GF Score™: 86/100 with 1 warning sign

No single metric tells the full story. See the ROCO:3131 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grand Process Technology Business Description

Address No.89, Sec. 6, Zhonghua Road, Xiangshan District, Hsinchu, TWN, 300104
Grand Process Technology Corp operates in semiconductor wet processing equipment industry. The company provides wet process system integration for wafer level package such as wet station, glass slimming machine, flux clean, scrubber, single wafer processors, mask cleaner and others. It also manufactures electrical components and installs semiconductor relative machines.
86GF Score

Get the complete analysis for ROCO:3131

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

NT$2,310.00
Price
NT$2,164.56
GF Value