Flavor Full Foods (ROCO:1260) Return-on-Tangible-Asset: 10.01% (As of Dec. 2025) — 117% Above Median

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ROCO:1260 Flavor Full Foods Inc ROCO:1260
68 GF Score
Price NT$31.20
GF Value NT$25.60
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Flavor Full Foods Return-on-Tangible-Asset?

Flavor Full Foods ROCO:1260 +2.97% 68 Return-on-Tangible-Asset is 10.01% as of Dec. 2025, which is 117% above its 10-year median of 4.62. GuruFocus rates ROCO:1260 with a GF Score™ of 68/100 and a GF Value™ of NT$25.60 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,995 Consumer Packaged Goods companies, Flavor Full Foods ranks better than 59.15% 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. Flavor Full Foods's annualized Net Income for the quarter that ended in Dec. 2025 was NT$390 Mil. Flavor Full Foods's average total tangible assets for the quarter that ended in Dec. 2025 was NT$3,897 Mil. Therefore, Flavor Full Foods's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 10.01%.

The historical rank and industry rank for Flavor Full Foods's Return-on-Tangible-Asset or its related term are showing as below:

ROCO:1260' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.7   Med: 4.62   Max: 9.75
Current: 5.14

During the past 13 years, Flavor Full Foods's highest Return-on-Tangible-Asset was 9.75%. The lowest was 0.70%. And the median was 4.62%.

ROCO:1260's Return-on-Tangible-Asset is ranked better than
59.15% of 1995 companies
in the Consumer Packaged Goods industry
Industry Median: 3.52 vs ROCO:1260: 5.14

Flavor Full Foods  (ROCO:1260) 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 company’s 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 company’s 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.


Flavor Full Foods Return-on-Tangible-Asset Related Terms


Flavor Full Foods Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Flavor Full Foods's Return-on-Tangible-Asset 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.

Flavor Full Foods Return-on-Tangible-Asset Chart

Flavor Full Foods Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.28 6.05 4.29 0.70 4.94

Flavor Full Foods Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Asset 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 5.86 2.08 -0.74 0.72 10.01

ROCO:1260 vs ADM, BG, TSN: Return-on-Tangible-Asset Comparison

For the Farm Products subindustry, Flavor Full Foods'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.


Flavor Full Foods Return-on-Tangible-Asset vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Flavor Full Foods's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Flavor Full Foods's Return-on-Tangible-Asset falls into.


ROCO:1260
68GF Score
Flavor Full Foods Inc ROCO:1260
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Flavor Full Foods Return-on-Tangible-Asset Calculation

Flavor Full Foods's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=209.942/( (4465.766+4028.714)/ 2 )
=209.942/4247.24
=4.94 %

Flavor Full Foods's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=390.122/( (3765.707+4028.714)/ 2 )
=390.122/3897.2105
=10.01 %

* 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 two times the semi-annual (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 10.01% mean?
Flavor Full Foods (ROCO:1260) has a Return-on-Tangible-Asset of 10.01% 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 Flavor Full Foods and its competitors. This is 117% above median its historical median of 4.62. Over the past decade, Flavor Full Foods' Return-on-Tangible-Asset has ranged from 0.70 to 9.75. According to the industry distribution chart, Flavor Full Foods ranks #815 out of 1995 companies in the Consumer Packaged Goods industry, placing it in the top 40.9%.
Is Flavor Full Foods' Return-on-Tangible-Asset too high?
Flavor Full Foods' current Return-on-Tangible-Asset of 10.01% is 117% above median its 10-year median of 4.62. Over the past 10 years, this metric has ranged from a low of 0.70 to a high of 9.75. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.52. Flavor Full Foods' value of 10.01% is 184.4% above this industry median. Based on the distribution chart, Flavor Full Foods ranks #815 out of 1995 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Flavor Full Foods has a GF Score™ of 68/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Flavor Full Foods' Return-on-Tangible-Asset compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Flavor Full Foods ranks #815 out of 1995 companies for Return-on-Tangible-Asset. This puts Flavor Full Foods in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.52. Flavor Full Foods' value of 10.01% is 184.4% above this benchmark. Historically, Flavor Full Foods' own Return-on-Tangible-Asset has ranged from 0.70 to 9.75 over the past decade. While the company's 10-year median is 4.62 vs. the industry median of 3.52, Flavor Full Foods 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 Return-on-Tangible-Asset for a Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.52, based on 1,995 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. Flavor Full Foods's current Return-on-Tangible-Asset of 10.01% is 184.4% 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 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 Flavor Full Foods and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Flavor Full Foods's current Return-on-Tangible-Asset is 10.01%, which is 117% above median its own 10-year median of 4.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flavor Full Foods stock overvalued right now?
Based on GuruFocus' analysis, Flavor Full Foods (ROCO:1260) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$25.60, compared to a current price of NT$31.20 — trading 21.9% above its estimated fair value. The current Return-on-Tangible-Asset is 10.01%, which is 117% above median its 10-year median of 4.62 and 184.4% above the Consumer Packaged Goods industry median of 3.52. Flavor Full Foods' overall GF Score™ is 68/100 with 5 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 Flavor Full Foods (ROCO:1260), the current Return-on-Tangible-Asset is 10.01% 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 Flavor Full Foods (ROCO:1260) Overvalued in 2026?

Based on GuruFocus' analysis, Flavor Full Foods stock appears to be overvalued. The current stock price of NT$31.20 is trading 21.9% above its estimated GF Value™ of NT$25.60. GuruFocus considers Flavor Full Foods to be Modestly Overvalued.

Key valuation signals for ROCO:1260:

  • Return-on-Tangible-Asset: 10.01% (117% above median its 10-year median of 4.62)
  • GF Value™: NT$25.60 vs. price of NT$31.20 (21.9% above fair value)
  • GF Score™: 68/100 with 5 warning signs
  • Industry Position: 184.4% above the Consumer Packaged Goods median (#815 of 1995)

No single metric tells the full story. See the ROCO:1260 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flavor Full Foods Business Description

Address No. 102, Citizen Avenue, 11th Floor, Section 4, Da'an District, Taipei, TWN
Flavor Full Foods Inc is a manufacturer and exporter of sesame oil products. The company's products include pure sesame oil, blended sesame oil, sesame sauce, sesame spread, sesame powder, flavoured sesame seeds, and other sesame-related products.
68GF Score

Get the complete analysis for ROCO:1260

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$31.20
Price
NT$25.60
GF Value