Lotus Pharmaceutical Co (TPE:1795) Return-on-Tangible-Asset: 4.65% (As of Mar. 2026) — 60% Below 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.

TPE:1795 Lotus Pharmaceutical Co Ltd TPE:1795
78 GF Score
Price NT$175.00
GF Value NT$448.76
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

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

Lotus Pharmaceutical Co TPE:1795 +1.16% 78 Return-on-Tangible-Asset is 4.65% as of Mar. 2026, which is 60% below its 10-year median of 11.59. GuruFocus rates TPE:1795 with a GF Score™ of 78/100 and a GF Value™ of NT$448.76 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,009 Drug Manufacturers companies, Lotus Pharmaceutical Co ranks better than 82.06% 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. Lotus Pharmaceutical Co's annualized Net Income for the quarter that ended in Mar. 2026 was NT$2,269 Mil. Lotus Pharmaceutical Co's average total tangible assets for the quarter that ended in Mar. 2026 was NT$48,841 Mil. Therefore, Lotus Pharmaceutical Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 4.65%.

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

TPE:1795' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.81   Med: 11.59   Max: 22.5
Current: 11.35

During the past 13 years, Lotus Pharmaceutical Co's highest Return-on-Tangible-Asset was 22.50%. The lowest was -1.81%. And the median was 11.59%.

TPE:1795's Return-on-Tangible-Asset is ranked better than
82.06% of 1009 companies
in the Drug Manufacturers industry
Industry Median: 3.13 vs TPE:1795: 11.35

Lotus Pharmaceutical Co  (TPE:1795) 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.


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


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

* Premium members only.

The historical data trend for Lotus 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.

Lotus Pharmaceutical Co Return-on-Tangible-Asset Chart

Lotus 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 12.88 21.34 22.50 21.98 12.58

Lotus Pharmaceutical 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 22.41 12.19 24.46 12.27 4.65

TPE:1795 vs ZTS: Return-on-Tangible-Asset Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Lotus 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.


Lotus Pharmaceutical Co Return-on-Tangible-Asset vs Drug Manufacturers Industry

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

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


TPE:1795
78GF Score
Lotus Pharmaceutical Co Ltd TPE:1795
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lotus Pharmaceutical Co Return-on-Tangible-Asset Calculation

Lotus 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 )
=4720.053/( (26136.537+48875.404)/ 2 )
=4720.053/37505.9705
=12.58 %

Lotus Pharmaceutical 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 )
=2268.804/( (48875.404+48806.446)/ 2 )
=2268.804/48840.925
=4.65 %

* 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 4.65% mean?
Lotus Pharmaceutical Co (TPE:1795) has a Return-on-Tangible-Asset of 4.65% 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 Lotus Pharmaceutical Co and its competitors. This is 60% below median its historical median of 11.59. According to the industry distribution chart, Lotus Pharmaceutical Co ranks #181 out of 1009 companies in the Drug Manufacturers industry, placing it in the top 17.9%.
Is Lotus Pharmaceutical Co's Return-on-Tangible-Asset too high?
Lotus Pharmaceutical Co's current Return-on-Tangible-Asset of 4.65% is 60% below median its 10-year median of 11.59. The Drug Manufacturers industry median Return-on-Tangible-Asset is 3.13. Lotus Pharmaceutical Co's value of 4.65% is 48.6% above this industry median. Based on the distribution chart, Lotus Pharmaceutical Co ranks #181 out of 1009 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Lotus Pharmaceutical Co has a GF Score™ of 78/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lotus Pharmaceutical Co's Return-on-Tangible-Asset compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Lotus Pharmaceutical Co ranks #181 out of 1009 companies for Return-on-Tangible-Asset. This places Lotus Pharmaceutical Co in the top 18% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 3.13. Lotus Pharmaceutical Co's value of 4.65% is 48.6% above this benchmark. While the company's 10-year median is 11.59 vs. the industry median of 3.13, Lotus Pharmaceutical 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 Drug Manufacturers company?
The median Return-on-Tangible-Asset among Drug Manufacturers companies is 3.13, based on 1,009 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. Lotus Pharmaceutical Co's current Return-on-Tangible-Asset of 4.65% is 48.6% 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 Lotus Pharmaceutical Co and its competitors. For the Drug Manufacturers industry, the median Return-on-Tangible-Asset is 3.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lotus Pharmaceutical Co's current Return-on-Tangible-Asset is 4.65%, which is 60% below median its own 10-year median of 11.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Lotus Pharmaceutical Co (TPE:1795) is currently considered Possible Value Trap. The stock's GF Value™ is NT$448.76, compared to a current price of NT$175.00 — trading 61% below its estimated fair value. The current Return-on-Tangible-Asset is 4.65%, which is 60% below median its 10-year median of 11.59 and 48.6% above the Drug Manufacturers industry median of 3.13. Lotus Pharmaceutical Co's overall GF Score™ is 78/100 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 Lotus Pharmaceutical Co (TPE:1795), the current Return-on-Tangible-Asset is 4.65% 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 Lotus Pharmaceutical Co (TPE:1795) Overvalued in 2026?

Based on GuruFocus' analysis, Lotus Pharmaceutical Co stock appears to be undervalued. The current stock price of NT$175.00 is trading 61% below its estimated GF Value™ of NT$448.76. GuruFocus considers Lotus Pharmaceutical Co to be Possible Value Trap.

Key valuation signals for TPE:1795:

  • Return-on-Tangible-Asset: 4.65% (60% below median its 10-year median of 11.59)
  • GF Value™: NT$448.76 vs. price of NT$175.00 (61% below fair value)
  • GF Score™: 78/100 with 5 warning signs
  • Industry Position: 48.6% above the Drug Manufacturers median (#181 of 1009)

No single metric tells the full story. See the TPE:1795 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lotus Pharmaceutical Co Business Description

Address Song Ren Road, No. 277, 17th Floor, Xin Yi District, Taipei, TWN, 11046
Lotus Pharmaceutical Co Ltd is engaged in the healthcare sector. Along with its subsidiaries, it is engaged in the research and development, manufacturing, and sales of generic and branded pharmaceutical products, as well as consulting services. Its product portfolio comprises biosimilars, generic medicines, branded medicines, and various therapies in its research and development pipeline. The Group offers a differentiated portfolio of pharmaceuticals spanning several therapeutic areas, including oncology and immunology, CNS, women's health, primary care and lifestyle, and nephrology, among others. Geographically, it generates maximum revenue from the United States, and the rest from Taiwan, South Korea, Singapore, and other countries.
78GF Score

Get the complete analysis for TPE:1795

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

NT$175.00
Price
NT$448.76
GF Value