U-ARK Technology Co (ROCO:7724) Return-on-Tangible-Asset: 3.89% (As of Dec. 2025) — 2892% Above Median

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:7724 U-ARK Technology Co Ltd ROCO:7724
16 GF Score
Price NT$17.50
! 2 Warning Signs
View Full Analysis

What is U-ARK Technology Co Return-on-Tangible-Asset?

U-ARK Technology Co ROCO:7724 +6.06% 16 Return-on-Tangible-Asset is 3.89% as of Dec. 2025, which is 2892% above its 10-year median of 0.13. GuruFocus rates ROCO:7724 with a GF Score™ of 16/100. The stock has 2 warning signs investors should review. Among 2,893 Software companies, U-ARK Technology Co ranks worse than 53.4% 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. U-ARK Technology Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$24.7 Mil. U-ARK Technology Co's average total tangible assets for the quarter that ended in Dec. 2025 was NT$634.1 Mil. Therefore, U-ARK Technology Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 3.89%.

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

ROCO:7724' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -0.99   Med: 0.13   Max: 1.11
Current: 1.11

During the past 4 years, U-ARK Technology Co's highest Return-on-Tangible-Asset was 1.11%. The lowest was -0.99%. And the median was 0.13%.

ROCO:7724's Return-on-Tangible-Asset is ranked worse than
53.4% of 2893 companies
in the Software industry
Industry Median: 2.04 vs ROCO:7724: 1.11

U-ARK Technology Co  (ROCO:7724) 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.


U-ARK Technology Co Return-on-Tangible-Asset Related Terms


U-ARK Technology Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for U-ARK Technology 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.

U-ARK Technology Co Return-on-Tangible-Asset Chart

U-ARK Technology Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
0.07 0.18 -0.99 1.09

U-ARK Technology Co Semi-Annual Data
Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Return-on-Tangible-Asset Get a 7-Day Free Trial 7.26 0.68 -2.67 -1.69 3.89

ROCO:7724 vs QH, SHOP, UBER: Return-on-Tangible-Asset Comparison

For the Software - Application subindustry, U-ARK Technology 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.


U-ARK Technology Co Return-on-Tangible-Asset vs Software Industry

For the Software industry and Technology sector, U-ARK Technology Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where U-ARK Technology Co's Return-on-Tangible-Asset falls into.


ROCO:7724
16GF Score
U-ARK Technology Co Ltd ROCO:7724
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

U-ARK Technology Co Return-on-Tangible-Asset Calculation

U-ARK Technology 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 )
=7.035/( (638.829+648.334)/ 2 )
=7.035/643.5815
=1.09 %

U-ARK Technology 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 )
=24.678/( (619.951+648.334)/ 2 )
=24.678/634.1425
=3.89 %

* 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 3.89% mean?
U-ARK Technology Co (ROCO:7724) has a Return-on-Tangible-Asset of 3.89% 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 U-ARK Technology Co and its competitors. This is 2892% above median its historical median of 0.13. According to the industry distribution chart, U-ARK Technology Co ranks #1545 out of 2893 companies in the Software industry, placing it in the top 53.4%.
Is U-ARK Technology Co's Return-on-Tangible-Asset too high?
U-ARK Technology Co's current Return-on-Tangible-Asset of 3.89% is 2892% above median its 10-year median of 0.13. The Software industry median Return-on-Tangible-Asset is 2.04. U-ARK Technology Co's value of 3.89% is 90.7% above this industry median. Based on the distribution chart, U-ARK Technology Co ranks #1545 out of 2893 companies in the Software industry, which is below the industry midpoint. Overall, U-ARK Technology Co has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does U-ARK Technology Co's Return-on-Tangible-Asset compare to QH and SHOP?
According to the Software industry distribution chart, U-ARK Technology Co ranks #1545 out of 2893 companies for Return-on-Tangible-Asset. This places U-ARK Technology Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.04. U-ARK Technology Co's value of 3.89% is 90.7% above this benchmark. While the company's 10-year median is 0.13 vs. the industry median of 2.04, U-ARK Technology Co 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 Software company?
The median Return-on-Tangible-Asset among Software companies is 2.04, based on 2,893 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. U-ARK Technology Co's current Return-on-Tangible-Asset of 3.89% is 90.7% 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 U-ARK Technology Co and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. U-ARK Technology Co's current Return-on-Tangible-Asset is 3.89%, which is 2892% above median its own 10-year median of 0.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is U-ARK Technology Co stock overvalued right now?
U-ARK Technology Co (ROCO:7724) has a current Return-on-Tangible-Asset of 3.89%. The current Return-on-Tangible-Asset is 3.89%, which is 2892% above median its 10-year median of 0.13 and 90.7% above the Software industry median of 2.04. U-ARK Technology Co's overall GF Score™ is 16/100 with 2 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 U-ARK Technology Co (ROCO:7724), the current Return-on-Tangible-Asset is 3.89% 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.

U-ARK Technology Co Business Description

Address Renai Road, 2nd Floor, No. 1, Sec. 4, Daan District, Taipei, TWN, 106
U-ARK Technology Co Ltd SaaS-based long-term care software provider, identified a need for medical supplies in long-term care facilities through data analysis.
16GF Score

Get the complete analysis for ROCO:7724

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

NT$17.50
Price