Roundtop Machinery Industries Co (TPE:1540) Return-on-Tangible-Asset: 6.48% (As of Mar. 2026) — Near Median

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TPE:1540 Roundtop Machinery Industries Co Ltd TPE:1540
85 GF Score
Price NT$19.40
GF Value NT$21.89
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Roundtop Machinery Industries Co Return-on-Tangible-Asset?

Roundtop Machinery Industries Co TPE:1540 +3.19% 85 Return-on-Tangible-Asset is 6.48% as of Mar. 2026, which is 9% above its 10-year median of 5.97. GuruFocus rates TPE:1540 with a GF Score™ of 85/100 and a GF Value™ of NT$21.89 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 3,078 Industrial Products companies, Roundtop Machinery Industries Co ranks better than 59.91% 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. Roundtop Machinery Industries Co's annualized Net Income for the quarter that ended in Mar. 2026 was NT$108.3 Mil. Roundtop Machinery Industries Co's average total tangible assets for the quarter that ended in Mar. 2026 was NT$1,671.4 Mil. Therefore, Roundtop Machinery Industries Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 6.48%.

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

TPE:1540' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.28   Med: 5.97   Max: 10.21
Current: 4.67

During the past 13 years, Roundtop Machinery Industries Co's highest Return-on-Tangible-Asset was 10.21%. The lowest was -1.28%. And the median was 5.97%.

TPE:1540's Return-on-Tangible-Asset is ranked better than
59.91% of 3078 companies
in the Industrial Products industry
Industry Median: 3.26 vs TPE:1540: 4.67

Roundtop Machinery Industries Co  (TPE:1540) 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.


Roundtop Machinery Industries Co Return-on-Tangible-Asset Related Terms


Roundtop Machinery Industries Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Roundtop Machinery Industries 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.

Roundtop Machinery Industries Co Return-on-Tangible-Asset Chart

Roundtop Machinery Industries Co 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 -0.23 7.02 6.78 10.21 5.47

Roundtop Machinery Industries Co 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 9.25 -7.07 8.52 11.96 6.48

TPE:1540 vs GEV, ETN, PH: Return-on-Tangible-Asset Comparison

For the Specialty Industrial Machinery subindustry, Roundtop Machinery Industries 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.


Roundtop Machinery Industries Co Return-on-Tangible-Asset vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Roundtop Machinery Industries Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Roundtop Machinery Industries Co's Return-on-Tangible-Asset falls into.


TPE:1540
85GF Score
Roundtop Machinery Industries Co Ltd TPE:1540
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Roundtop Machinery Industries Co Return-on-Tangible-Asset Calculation

Roundtop Machinery Industries 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 )
=94.872/( (1827.943+1640.056)/ 2 )
=94.872/1733.9995
=5.47 %

Roundtop Machinery Industries Co'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 )
=108.336/( (1640.056+1702.736)/ 2 )
=108.336/1671.396
=6.48 %

* 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 6.48% mean?
Roundtop Machinery Industries Co (TPE:1540) has a Return-on-Tangible-Asset of 6.48% 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 Roundtop Machinery Industries Co and its competitors. This is near median its historical median of 5.97. According to the industry distribution chart, Roundtop Machinery Industries Co ranks #1234 out of 3078 companies in the Industrial Products industry, placing it in the top 40.1%.
Is Roundtop Machinery Industries Co's Return-on-Tangible-Asset too high?
Roundtop Machinery Industries Co's current Return-on-Tangible-Asset of 6.48% is near median its 10-year median of 5.97. The Industrial Products industry median Return-on-Tangible-Asset is 3.26. Roundtop Machinery Industries Co's value of 6.48% is 98.8% above this industry median. Based on the distribution chart, Roundtop Machinery Industries Co ranks #1234 out of 3078 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Roundtop Machinery Industries Co has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Roundtop Machinery Industries Co's Return-on-Tangible-Asset compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Roundtop Machinery Industries Co ranks #1234 out of 3078 companies for Return-on-Tangible-Asset. This puts Roundtop Machinery Industries Co in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.26. Roundtop Machinery Industries Co's value of 6.48% is 98.8% above this benchmark. While the company's 10-year median is 5.97 vs. the industry median of 3.26, Roundtop Machinery Industries 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 an Industrial Products company?
The median Return-on-Tangible-Asset among Industrial Products companies is 3.26, based on 3,078 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. Roundtop Machinery Industries Co's current Return-on-Tangible-Asset of 6.48% is 98.8% 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 Roundtop Machinery Industries Co and its competitors. For the Industrial Products industry, the median Return-on-Tangible-Asset is 3.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Roundtop Machinery Industries Co's current Return-on-Tangible-Asset is 6.48%, which is near median its own 10-year median of 5.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roundtop Machinery Industries Co stock overvalued right now?
Based on GuruFocus' analysis, Roundtop Machinery Industries Co (TPE:1540) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$21.89, compared to a current price of NT$19.40 — trading 11.4% below its estimated fair value. The current Return-on-Tangible-Asset is 6.48%, which is near median its 10-year median of 5.97 and 98.8% above the Industrial Products industry median of 3.26. Roundtop Machinery Industries Co's overall GF Score™ is 85/100 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 Roundtop Machinery Industries Co (TPE:1540), the current Return-on-Tangible-Asset is 6.48% 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 Roundtop Machinery Industries Co (TPE:1540) Overvalued in 2026?

Based on GuruFocus' analysis, Roundtop Machinery Industries Co stock appears to be undervalued. The current stock price of NT$19.40 is trading 11.4% below its estimated GF Value™ of NT$21.89. GuruFocus considers Roundtop Machinery Industries Co to be Modestly Undervalued.

Key valuation signals for TPE:1540:

  • Return-on-Tangible-Asset: 6.48% (near median its 10-year median of 5.97)
  • GF Value™: NT$21.89 vs. price of NT$19.40 (11.4% below fair value)
  • GF Score™: 85/100 with 3 warning signs
  • Industry Position: 98.8% above the Industrial Products median (#1234 of 3078)

No single metric tells the full story. See the TPE:1540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Roundtop Machinery Industries Co Business Description

Address No. 1056, Zhongshan Road, Shengang District, Taichung City, TWN, 42952
Roundtop Machinery Industries Co Ltd is mainly engaged in the manufacturing and selling of machine tools, including milling machines, CNC milling machines, lathes, CNC lathes, various cutting centers, plastic machines, and spare parts. Geographically, the company generates the majority of its revenue from Asia and the rest from the Americas, Europe, and other regions.
85GF Score

Get the complete analysis for TPE:1540

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

NT$19.40
Price
NT$21.89
GF Value