Sinphar Pharmaceutical Co (TPE:1734) Return-on-Tangible-Asset: 6.71% (As of Dec. 2025) — 1359% Above Median

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TPE:1734 Sinphar Pharmaceutical Co Ltd TPE:1734
80 GF Score
Price NT$31.70
GF Value NT$31.33
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Sinphar Pharmaceutical Co Return-on-Tangible-Asset?

Sinphar Pharmaceutical Co TPE:1734 80 Return-on-Tangible-Asset is 6.71% as of Dec. 2025, which is 1359% above its 10-year median of 0.46. GuruFocus rates TPE:1734 with a GF Score™ of 80/100 and a GF Value™ of NT$31.33 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,415 Biotechnology companies, Sinphar Pharmaceutical Co ranks better than 88.41% 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. Sinphar Pharmaceutical Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$408 Mil. Sinphar Pharmaceutical Co's average total tangible assets for the quarter that ended in Dec. 2025 was NT$6,078 Mil. Therefore, Sinphar Pharmaceutical Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 6.71%.

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

TPE:1734' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -0.63   Med: 0.46   Max: 6.11
Current: 5.96

During the past 13 years, Sinphar Pharmaceutical Co's highest Return-on-Tangible-Asset was 6.11%. The lowest was -0.63%. And the median was 0.46%.

TPE:1734's Return-on-Tangible-Asset is ranked better than
88.41% of 1415 companies
in the Biotechnology industry
Industry Median: -35.49 vs TPE:1734: 5.96

Sinphar Pharmaceutical Co  (TPE:1734) 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.


Sinphar Pharmaceutical Co Return-on-Tangible-Asset Related Terms


Sinphar Pharmaceutical Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Sinphar Pharmaceutical 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.

Sinphar Pharmaceutical Co Return-on-Tangible-Asset Chart

Sinphar Pharmaceutical 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 -0.63 3.68 6.11 4.91 5.94

Sinphar Pharmaceutical Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 5.27 7.21 4.43 5.51 6.71

TPE:1734 vs VRTX, REGN, RVMD: Return-on-Tangible-Asset Comparison

For the Biotechnology subindustry, Sinphar Pharmaceutical 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.


Sinphar Pharmaceutical Co Return-on-Tangible-Asset vs Biotechnology Industry

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

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


TPE:1734
80GF Score
Sinphar Pharmaceutical Co Ltd TPE:1734
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sinphar Pharmaceutical Co Return-on-Tangible-Asset Calculation

Sinphar Pharmaceutical 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 )
=365.751/( (6226.092+6093.534)/ 2 )
=365.751/6159.813
=5.94 %

Sinphar Pharmaceutical 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: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=407.804/( (6063.198+6093.534)/ 2 )
=407.804/6078.366
=6.71 %

* 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 (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of 6.71% mean?
Sinphar Pharmaceutical Co (TPE:1734) has a Return-on-Tangible-Asset of 6.71% 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 Sinphar Pharmaceutical Co and its competitors. This is 1359% above median its historical median of 0.46. According to the industry distribution chart, Sinphar Pharmaceutical Co ranks #164 out of 1415 companies in the Biotechnology industry, placing it in the top 11.6%.
Is Sinphar Pharmaceutical Co's Return-on-Tangible-Asset too high?
Sinphar Pharmaceutical Co's current Return-on-Tangible-Asset of 6.71% is 1359% above median its 10-year median of 0.46. Based on the distribution chart, Sinphar Pharmaceutical Co ranks #164 out of 1415 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, Sinphar Pharmaceutical Co has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sinphar Pharmaceutical Co's Return-on-Tangible-Asset compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Sinphar Pharmaceutical Co ranks #164 out of 1415 companies for Return-on-Tangible-Asset. This places Sinphar Pharmaceutical Co in the top 12% of its industry — outperforming the majority of peers. 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 Sinphar Pharmaceutical Co and its competitors. Sinphar Pharmaceutical Co's current Return-on-Tangible-Asset is 6.71%, which is 1359% above median its own 10-year median of 0.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sinphar Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Sinphar Pharmaceutical Co (TPE:1734) is currently considered Fairly Valued. The stock's GF Value™ is NT$31.33, compared to a current price of NT$31.70 — trading 1.2% above its estimated fair value. The current Return-on-Tangible-Asset is 6.71%, which is 1359% above median its 10-year median of 0.46. Sinphar Pharmaceutical Co's overall GF Score™ is 80/100 with 1 warning sign 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 Sinphar Pharmaceutical Co (TPE:1734), the current Return-on-Tangible-Asset is 6.71% 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 Sinphar Pharmaceutical Co (TPE:1734) Overvalued in 2026?

Based on GuruFocus' analysis, Sinphar Pharmaceutical Co stock appears to be overvalued. The current stock price of NT$31.70 is trading 1.2% above its estimated GF Value™ of NT$31.33. GuruFocus considers Sinphar Pharmaceutical Co to be Fairly Valued.

Key valuation signals for TPE:1734:

  • Return-on-Tangible-Asset: 6.71% (1359% above median its 10-year median of 0.46)
  • GF Value™: NT$31.33 vs. price of NT$31.70 (1.2% above fair value)
  • GF Score™: 80/100 with 1 warning sign

No single metric tells the full story. See the TPE:1734 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sinphar Pharmaceutical Co Business Description

Address No.84, Zhongshan Road, Dongshan Township, Zhongshan Village, Yilan, TWN, 269
Sinphar Pharmaceutical Co Ltd operates in the pharmaceutical segment. The company mainly engages in the production, processing, and trading of various Chinese medicines, medicinal cosmetics, and nutrients. The company's reportable segments are; Pharmaceuticals which derives key revenue, Healthy food, and others. Geographically, the company generates a majority of its revenue from Taiwan and the rest from China, Vietnam, Indonesia, America, and other regions.
80GF Score

Get the complete analysis for TPE:1734

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

NT$31.70
Price
NT$31.33
GF Value