EPS Bio Technology (ROCO:4183) Return-on-Tangible-Asset: -9.61% (As of Mar. 2026)

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ROCO:4183 EPS Bio Technology Corp ROCO:4183
67 GF Score
Price NT$14.75
GF Value NT$20.22
Valuation Modestly Undervalued
! 5 Warning Signs
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What is EPS Bio Technology Return-on-Tangible-Asset?

EPS Bio Technology ROCO:4183 67 Return-on-Tangible-Asset is -9.61% as of Mar. 2026. GuruFocus rates ROCO:4183 with a GF Score™ of 67/100 and a GF Value™ of NT$20.22 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 854 Medical Devices & Instruments companies, EPS Bio Technology ranks worse than 59.48% 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. EPS Bio Technology's annualized Net Income for the quarter that ended in Mar. 2026 was NT$-49.2 Mil. EPS Bio Technology's average total tangible assets for the quarter that ended in Mar. 2026 was NT$511.4 Mil. Therefore, EPS Bio Technology's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was -9.61%.

The historical rank and industry rank for EPS Bio Technology's Return-on-Tangible-Asset or its related term are showing as below:

ROCO:4183' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -4.05   Med: 3.93   Max: 8.32
Current: -4.05

During the past 13 years, EPS Bio Technology's highest Return-on-Tangible-Asset was 8.32%. The lowest was -4.05%. And the median was 3.93%.

ROCO:4183's Return-on-Tangible-Asset is ranked worse than
59.48% of 854 companies
in the Medical Devices & Instruments industry
Industry Median: 0.59 vs ROCO:4183: -4.05

EPS Bio Technology  (ROCO:4183) 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.


EPS Bio Technology Return-on-Tangible-Asset Related Terms


EPS Bio Technology Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for EPS Bio Technology'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.

EPS Bio Technology Return-on-Tangible-Asset Chart

EPS Bio Technology 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 3.35 4.63 3.94 3.20 -1.47

EPS Bio Technology Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.87 -9.50 4.84 -1.93 -9.61

ROCO:4183 vs ABT, SYK, MDT: Return-on-Tangible-Asset Comparison

For the Medical Devices subindustry, EPS Bio Technology'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.


EPS Bio Technology Return-on-Tangible-Asset vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, EPS Bio Technology's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where EPS Bio Technology's Return-on-Tangible-Asset falls into.


ROCO:4183
67GF Score
EPS Bio Technology Corp ROCO:4183
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

EPS Bio Technology Return-on-Tangible-Asset Calculation

EPS Bio Technology'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 )
=-7.866/( (540.056+530.279)/ 2 )
=-7.866/535.1675
=-1.47 %

EPS Bio Technology's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=-49.164/( (530.279+492.443)/ 2 )
=-49.164/511.361
=-9.61 %

* 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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of -9.61% mean?
EPS Bio Technology (ROCO:4183) has a Return-on-Tangible-Asset of -9.61% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on EPS Bio Technology and its competitors. According to the industry distribution chart, EPS Bio Technology ranks #508 out of 854 companies in the Medical Devices & Instruments industry, placing it in the top 59.5%.
Is EPS Bio Technology's Return-on-Tangible-Asset too high?
EPS Bio Technology's current Return-on-Tangible-Asset is -9.61%. Based on the distribution chart, EPS Bio Technology ranks #508 out of 854 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, EPS Bio Technology has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EPS Bio Technology's Return-on-Tangible-Asset compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, EPS Bio Technology ranks #508 out of 854 companies for Return-on-Tangible-Asset. This places EPS Bio Technology in the lower half of its industry. The industry median Return-on-Tangible-Asset is 0.59. 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 Medical Devices & Instruments company?
The median Return-on-Tangible-Asset among Medical Devices & Instruments companies is 0.59, based on 854 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. 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 EPS Bio Technology and its competitors. For the Medical Devices & Instruments industry, the median Return-on-Tangible-Asset is 0.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EPS Bio Technology's current Return-on-Tangible-Asset is -9.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EPS Bio Technology stock overvalued right now?
Based on GuruFocus' analysis, EPS Bio Technology (ROCO:4183) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.22, compared to a current price of NT$14.75 — trading 27.1% below its estimated fair value. The current Return-on-Tangible-Asset is -9.61%. EPS Bio Technology's overall GF Score™ is 67/100 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 EPS Bio Technology (ROCO:4183), the current Return-on-Tangible-Asset is -9.61% 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 EPS Bio Technology (ROCO:4183) Overvalued in 2026?

Based on GuruFocus' analysis, EPS Bio Technology stock appears to be undervalued. The current stock price of NT$14.75 is trading 27.1% below its estimated GF Value™ of NT$20.22. GuruFocus considers EPS Bio Technology to be Modestly Undervalued.

Key valuation signals for ROCO:4183:

  • Return-on-Tangible-Asset: -9.61%
  • GF Value™: NT$20.22 vs. price of NT$14.75 (27.1% below fair value)
  • GF Score™: 67/100 with 5 warning signs

No single metric tells the full story. See the ROCO:4183 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


EPS Bio Technology Business Description

Address No. 8, R&D 3rd Road, Hsinchu Science Park, Hsinchu, TWN, 30076
EPS Bio Technology Corp operates in medical equipment manufacturing, international trade, intellectual property, and research, design, development, manufacture and sale of blood glucose measuring system and cirrhosis testing system. Its products include Test sheet and Glucose machine. Geographically it operates in Germany, Iran, Kingdom of Saudi Arabia, Switzerland, Las Vegas, and Others with majority of the revenue deriving from Germany.
67GF Score

Get the complete analysis for ROCO:4183

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

NT$14.75
Price
NT$20.22
GF Value