Acro Biomedical Co (ROCO:6748) Return-on-Tangible-Asset: -8.93% (As of Dec. 2025)

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:6748 Acro Biomedical Co Ltd ROCO:6748
65 GF Score
Price NT$194.50
GF Value NT$32.19
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Acro Biomedical Co Return-on-Tangible-Asset?

Acro Biomedical Co ROCO:6748 -1.77% 65 Return-on-Tangible-Asset is -8.93% as of Dec. 2025. GuruFocus rates ROCO:6748 with a GF Score™ of 65/100 and a GF Value™ of NT$32.19 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,410 Biotechnology companies, Acro Biomedical Co ranks better than 70.5% 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. Acro Biomedical Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$-77.13 Mil. Acro Biomedical Co's average total tangible assets for the quarter that ended in Dec. 2025 was NT$863.41 Mil. Therefore, Acro Biomedical Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -8.93%.

The historical rank and industry rank for Acro Biomedical Co's Return-on-Tangible-Asset or its related term are showing as below:

ROCO:6748' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -37.85   Med: -21.87   Max: -7.54
Current: -10.44

During the past 8 years, Acro Biomedical Co's highest Return-on-Tangible-Asset was -7.54%. The lowest was -37.85%. And the median was -21.87%.

ROCO:6748's Return-on-Tangible-Asset is ranked better than
70.5% of 1410 companies
in the Biotechnology industry
Industry Median: -35.87 vs ROCO:6748: -10.44

Acro Biomedical Co  (ROCO:6748) 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.


Acro Biomedical Co Return-on-Tangible-Asset Related Terms


Acro Biomedical Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Acro Biomedical Co'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.

Acro Biomedical Co Return-on-Tangible-Asset Chart

Acro Biomedical Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial -29.63 -22.81 -7.54 -9.15 -9.31

Acro Biomedical Co Semi-Annual Data
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 -3.67 -7.59 -10.75 -14.11 -8.93

ROCO:6748 vs VRTX, REGN, RVMD: Return-on-Tangible-Asset Comparison

For the Biotechnology subindustry, Acro Biomedical 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.


Acro Biomedical Co Return-on-Tangible-Asset vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Acro Biomedical Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Acro Biomedical Co's Return-on-Tangible-Asset falls into.


ROCO:6748
65GF Score
Acro Biomedical Co Ltd ROCO:6748
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acro Biomedical Co Return-on-Tangible-Asset Calculation

Acro Biomedical Co'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 )
=-82.655/( (648.994+1125.72)/ 2 )
=-82.655/887.357
=-9.31 %

Acro Biomedical Co'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 )
=-77.128/( (601.104+1125.72)/ 2 )
=-77.128/863.412
=-8.93 %

* 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 -8.93% mean?
Acro Biomedical Co (ROCO:6748) has a Return-on-Tangible-Asset of -8.93% 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 Acro Biomedical Co and its competitors. According to the industry distribution chart, Acro Biomedical Co ranks #416 out of 1410 companies in the Biotechnology industry, placing it in the top 29.5%.
Is Acro Biomedical Co's Return-on-Tangible-Asset too high?
Acro Biomedical Co's current Return-on-Tangible-Asset is -8.93%. Based on the distribution chart, Acro Biomedical Co ranks #416 out of 1410 companies in the Biotechnology industry, which is above the industry midpoint. Overall, Acro Biomedical Co has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acro Biomedical Co's Return-on-Tangible-Asset compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Acro Biomedical Co ranks #416 out of 1410 companies for Return-on-Tangible-Asset. This puts Acro Biomedical Co in the upper half of its industry. 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 Biotechnology company?
A good Return-on-Tangible-Asset depends on the Biotechnology industry context. 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 Acro Biomedical Co and its competitors. Acro Biomedical Co's current Return-on-Tangible-Asset is -8.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acro Biomedical Co stock overvalued right now?
Based on GuruFocus' analysis, Acro Biomedical Co (ROCO:6748) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$32.19, compared to a current price of NT$194.50 — trading 504.2% above its estimated fair value. The current Return-on-Tangible-Asset is -8.93%. Acro Biomedical Co's overall GF Score™ is 65/100 with 3 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 Acro Biomedical Co (ROCO:6748), the current Return-on-Tangible-Asset is -8.93% 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 Acro Biomedical Co (ROCO:6748) Overvalued in 2026?

Based on GuruFocus' analysis, Acro Biomedical Co stock appears to be overvalued. The current stock price of NT$194.50 is trading 504.2% above its estimated GF Value™ of NT$32.19. GuruFocus considers Acro Biomedical Co to be Significantly Overvalued.

Key valuation signals for ROCO:6748:

  • Return-on-Tangible-Asset: -8.93%
  • GF Value™: NT$32.19 vs. price of NT$194.50 (504.2% above fair value)
  • GF Score™: 65/100 with 3 warning signs

No single metric tells the full story. See the ROCO:6748 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acro Biomedical Co Business Description

Address 3rd Floor, No. 57, Luke 2nd Road, Luzhu District, Kaohsiung, TWN
Acro Biomedical Co Ltd is a company whose technical team integrates the Research and development capabilities of Taiwan's major scientific research units and medical centers to jointly develop equipment for repairing organs and tissues in various parts of the human body. It mainly focuses on orthopedics, dentistry, cardiovascular specialists, ophthalmology, surgery, wound care, Medical equipment used in sports injuries and other specialties.
65GF Score

Get the complete analysis for ROCO:6748

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

NT$194.50
Price
NT$32.19
GF Value