ION Electronic Materials Co (ROCO:6959) Retained Earnings: NT$-49.7 Mil (As of Jun. 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:6959 ION Electronic Materials Co Ltd ROCO:6959
50 GF Score
Price NT$107.00
GF Value NT$96.81
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is ION Electronic Materials Co Retained Earnings?

ION Electronic Materials Co ROCO:6959 -1.83% 50 Retained Earnings is NT$-49.7 Mil as of Jun. 2026. GuruFocus rates ROCO:6959 with a GF Score™ of 50/100 and a GF Value™ of NT$96.81 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Retained earnings is the accumulated portion of net income that is not distributed to shareholders. ION Electronic Materials Co's retained earnings for the quarter that ended in Jun. 2026 was NT$-49.7 Mil.

ION Electronic Materials Co's quarterly retained earnings declined from Jun. 2025 (NT$103.3 Mil) to Dec. 2025 (NT$61.0 Mil) and declined from Dec. 2025 (NT$61.0 Mil) to Jun. 2026 (NT$-49.7 Mil).

ION Electronic Materials Co's annual retained earnings declined from Dec. 2023 (NT$240.1 Mil) to Dec. 2024 (NT$156.7 Mil) and declined from Dec. 2024 (NT$156.7 Mil) to Dec. 2025 (NT$61.0 Mil).


ION Electronic Materials Co  (ROCO:6959) 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.


ION Electronic Materials Co Retained Earnings Historical Data

* Premium members only.

The historical data trend for ION Electronic Materials Co'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.

ION Electronic Materials Co Retained Earnings Chart

ION Electronic Materials Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Retained Earnings
Get a 7-Day Free Trial 82.68 184.33 240.07 156.73 60.98

ION Electronic Materials Co Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Retained Earnings Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 190.25 156.73 103.34 60.98 -49.70
ROCO:6959
50GF Score
ION Electronic Materials Co Ltd ROCO:6959
Retained Earnings is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ION Electronic Materials Co 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$-49.7 Mil mean?
ION Electronic Materials Co (ROCO:6959) has a Retained Earnings of NT$-49.7 Mil as of Jun. 2026. Retained earnings is the amount of net income not issued to shareholders. View historical data on ION Electronic Materials Co and its competitors.
Is ION Electronic Materials Co's Retained Earnings too high?
ION Electronic Materials Co's current Retained Earnings is NT$-49.7 Mil. Overall, ION Electronic Materials Co has a GF Score™ of 50/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ION Electronic Materials Co's Retained Earnings compare to LIN and SHW?
ION Electronic Materials Co's Retained Earnings of NT$-49.7 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Retained Earnings depends on the Chemicals 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 ION Electronic Materials Co and its competitors. ION Electronic Materials Co's current Retained Earnings is NT$-49.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ION Electronic Materials Co stock overvalued right now?
Based on GuruFocus' analysis, ION Electronic Materials Co (ROCO:6959) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$96.81, compared to a current price of NT$107.00 — trading 10.5% above its estimated fair value. The current Retained Earnings is NT$-49.7 Mil. ION Electronic Materials Co's overall GF Score™ is 50/100 with 4 warning signs 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 ION Electronic Materials Co (ROCO:6959), the current Retained Earnings is NT$-49.7 Mil as of Jun. 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 ION Electronic Materials Co (ROCO:6959) Overvalued in 2026?

Based on GuruFocus' analysis, ION Electronic Materials Co stock appears to be overvalued. The current stock price of NT$107.00 is trading 10.5% above its estimated GF Value™ of NT$96.81. GuruFocus considers ION Electronic Materials Co to be Modestly Overvalued.

Key valuation signals for ROCO:6959:

  • Retained Earnings: NT$-49.7 Mil
  • GF Value™: NT$96.81 vs. price of NT$107.00 (10.5% above fair value)
  • GF Score™: 50/100 with 4 warning signs

No single metric tells the full story. See the ROCO:6959 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ION Electronic Materials Co Business Description

Address No. 195, Xiangxi Road, Hukou Township, Hsinchu, TWN, 303103
ION Electronic Materials Co Ltd focuses on special materials for the electronics industry and provides local services, With development capabilities and multi-national patents, it looks forward to contributing to Taiwan's technology industry. Its main products are advanced semiconductor materials. It has negative pressure steel cylinder production technology and localized production advantages. It has passed ISO 9001 certification and is a supplier partner of major semiconductor factories.
50GF Score

Get the complete analysis for ROCO:6959

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

NT$107.00
Price
NT$96.81
GF Value