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E. Sun Financial Holding CoLUX:ESUNF 88 Return-on-Tangible-Asset is 0.73% as of Dec. 2025, which is 4% above its 10-year median of 0.70. GuruFocus rates LUX:ESUNF with a GF Score™ of 88/100 and a GF Value™ of $24.75. The stock has 4 warning signs investors should review. Among 1,527 Banks companies, E. Sun Financial Holding Co ranks worse than 62.74% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. E. Sun Financial Holding Co's annualizedNet Income for the quarter that ended in Dec. 2025 was $1,038 Mil. E. Sun Financial Holding Co's average total tangible assets for the quarter that ended in Dec. 2025 was $142,583 Mil. Therefore, E. Sun Financial Holding Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 0.73%.
The historical rank and industry rank for E. Sun Financial Holding Co's Return-on-Tangible-Asset or its related term are showing as below:
LUX:ESUNF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.47 Med: 0.7 Max: 0.84
Current: 0.81
During the past 13 years, E. Sun Financial Holding Co's highest Return-on-Tangible-Asset was 0.84%. The lowest was 0.47%. And the median was 0.70%.
LUX:ESUNF's Return-on-Tangible-Asset is ranked worse than 62.74% of 1527
companies
in the Banks industry
Industry Median: 0.99
vs LUX:ESUNF: 0.81
E. Sun Financial Holding Co (LUX:ESUNF) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
E. Sun Financial Holding Co Return-on-Tangible-Asset Related Terms
E. Sun Financial Holding Co Return-on-Tangible-Asset 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.
E. Sun Financial Holding Co Return-on-Tangible-Asset Chart
E. Sun Financial Holding Co Return-on-Tangible-Asset Competitor Comparison
For the Banks - Regional subindustry, E. Sun Financial Holding Co's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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.
E. Sun Financial Holding Co Return-on-Tangible-Asset vs Banks Industry
For the Banks industry and Financial Services sector, E. Sun Financial Holding Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where E. Sun Financial Holding Co's Return-on-Tangible-Asset 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 0.73% mean?
E. Sun Financial Holding Co (LUX:ESUNF) has a Return-on-Tangible-Asset of 0.73% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on E. Sun Financial Holding Co and its competitors. This is near median its historical median of 0.70. Over the past decade, E. Sun Financial Holding Co's Return-on-Tangible-Asset has ranged from 0.47 to 0.84. According to the industry distribution chart, E. Sun Financial Holding Co ranks #958 out of 1527 companies in the Banks industry, placing it in the top 62.7%.
Is E. Sun Financial Holding Co's Return-on-Tangible-Asset too high?
E. Sun Financial Holding Co's current Return-on-Tangible-Asset of 0.73% is near median its 10-year median of 0.70. Over the past 10 years, this metric has ranged from a low of 0.47 to a high of 0.84. The Banks industry median Return-on-Tangible-Asset is 0.99. E. Sun Financial Holding Co's value of 0.73% is 26.3% below this industry median. Based on the distribution chart, E. Sun Financial Holding Co ranks #958 out of 1527 companies in the Banks industry, which is below the industry midpoint. Overall, E. Sun Financial Holding Co has a GF Score™ of 88/100, reflecting its overall financial health beyond just this single metric.
How does E. Sun Financial Holding Co's Return-on-Tangible-Asset compare to competitors?
According to the Banks industry distribution chart, E. Sun Financial Holding Co ranks #958 out of 1527 companies for Return-on-Tangible-Asset. This places E. Sun Financial Holding Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 0.99. E. Sun Financial Holding Co's value of 0.73% is 26.3% below this benchmark. Historically, E. Sun Financial Holding Co's own Return-on-Tangible-Asset has ranged from 0.47 to 0.84 over the past decade. While the company's 10-year median is 0.70 vs. the industry median of 0.99, E. Sun Financial Holding Co has consistently been below 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 Return-on-Tangible-Asset for a Banks company?
The median Return-on-Tangible-Asset among Banks companies is 0.99, based on 1,527 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. E. Sun Financial Holding Co's current Return-on-Tangible-Asset of 0.73% is 26.3% below 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on E. Sun Financial Holding Co and its competitors. For the Banks industry, the median Return-on-Tangible-Asset is 0.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. E. Sun Financial Holding Co's current Return-on-Tangible-Asset is 0.73%, which is near median its own 10-year median of 0.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E. Sun Financial Holding Co stock overvalued right now?
E. Sun Financial Holding Co (LUX:ESUNF) has a current Return-on-Tangible-Asset of 0.73%. The stock's GF Value™ is $24.75, compared to a current price of $22.32 — trading 9.8% below its estimated fair value. The current Return-on-Tangible-Asset is 0.73%, which is near median its 10-year median of 0.70 and 26.3% below the Banks industry median of 0.99. E. Sun Financial Holding Co's overall GF Score™ is 88/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For E. Sun Financial Holding Co (LUX:ESUNF), the current Return-on-Tangible-Asset is 0.73% 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 E. Sun Financial Holding Co (LUX:ESUNF) Overvalued in 2026?
Based on GuruFocus' analysis, E. Sun Financial Holding Co stock appears to be undervalued.
The current stock price of $22.32 is trading 9.8% below its estimated GF Value™ of $24.75.
Key valuation signals for LUX:ESUNF:
Return-on-Tangible-Asset: 0.73% (near median its 10-year median of 0.70)
GF Value™: $24.75 vs. price of $22.32 (9.8% below fair value)
Industry Position: 26.3% below the Banks median (#958 of 1527)
No single metric tells the full story. See the LUX:ESUNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
E. Sun Financial Holding Co Ltd provides financial services in Taiwan. The company, through its subsidiaries, offers banking, securities, insurance, and venture capital services. The company has four reportable segments: Corporate banking unit, which handles corporate loans, foreign exchange business, and financial banking operations; Individual banking unit, which handles mortgage, unsecured personal loans (UPLs), wealth management, and credit cards; Overseas branches and subsidiaries, including overseas branches and subsidiaries' business; and Others, including other performance units except for the above operating segments. The company generates the majority of its revenue from Corporate and Individual Banking Units.
88GF Score
Get the complete analysis for LUX:ESUNF
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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