Yulon Nissan Motor Co (TPE:2227) Return-on-Tangible-Asset: 8.34% (As of Dec. 2025) — 38% Below Median

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TPE:2227 Yulon Nissan Motor Co Ltd TPE:2227
68 GF Score
Price NT$50.10
GF Value NT$64.73
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Yulon Nissan Motor Co Return-on-Tangible-Asset?

Yulon Nissan Motor Co TPE:2227 -0.60% 68 Return-on-Tangible-Asset is 8.34% as of Dec. 2025, which is 38% below its 10-year median of 13.39. GuruFocus rates TPE:2227 with a GF Score™ of 68/100 and a GF Value™ of NT$64.73 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,330 Vehicles & Parts companies, Yulon Nissan Motor Co ranks worse than 62.78% 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. Yulon Nissan Motor Co's annualized Net Income for the quarter that ended in Dec. 2025 was NT$1,849 Mil. Yulon Nissan Motor Co's average total tangible assets for the quarter that ended in Dec. 2025 was NT$22,183 Mil. Therefore, Yulon Nissan Motor Co's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 8.34%.

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

TPE:2227' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.66   Med: 13.39   Max: 26.66
Current: 1.7

During the past 13 years, Yulon Nissan Motor Co's highest Return-on-Tangible-Asset was 26.66%. The lowest was 1.66%. And the median was 13.39%.

TPE:2227's Return-on-Tangible-Asset is ranked worse than
62.78% of 1330 companies
in the Vehicles & Parts industry
Industry Median: 3.165 vs TPE:2227: 1.70

Yulon Nissan Motor Co  (TPE:2227) 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.


Yulon Nissan Motor Co Return-on-Tangible-Asset Related Terms


Yulon Nissan Motor Co Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Yulon Nissan Motor 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.

Yulon Nissan Motor Co Return-on-Tangible-Asset Chart

Yulon Nissan Motor 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 11.56 9.82 4.94 7.16 1.66

Yulon Nissan Motor 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 9.91 -2.59 -2.85 4.55 8.34

TPE:2227 vs TSLA, GM, F: Return-on-Tangible-Asset Comparison

For the Auto Manufacturers subindustry, Yulon Nissan Motor 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.


Yulon Nissan Motor Co Return-on-Tangible-Asset vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Yulon Nissan Motor Co's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Yulon Nissan Motor Co's Return-on-Tangible-Asset falls into.


TPE:2227
68GF Score
Yulon Nissan Motor Co Ltd TPE:2227
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yulon Nissan Motor Co Return-on-Tangible-Asset Calculation

Yulon Nissan Motor 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 )
=389.929/( (24118.89+22803.006)/ 2 )
=389.929/23460.948
=1.66 %

Yulon Nissan Motor 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 )
=1848.968/( (21562.703+22803.006)/ 2 )
=1848.968/22182.8545
=8.34 %

* 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 8.34% mean?
Yulon Nissan Motor Co (TPE:2227) has a Return-on-Tangible-Asset of 8.34% 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 Yulon Nissan Motor Co and its competitors. This is 38% below median its historical median of 13.39. Over the past decade, Yulon Nissan Motor Co's Return-on-Tangible-Asset has ranged from 1.66 to 26.66. According to the industry distribution chart, Yulon Nissan Motor Co ranks #835 out of 1330 companies in the Vehicles & Parts industry, placing it in the top 62.8%.
Is Yulon Nissan Motor Co's Return-on-Tangible-Asset too high?
Yulon Nissan Motor Co's current Return-on-Tangible-Asset of 8.34% is 38% below median its 10-year median of 13.39. Over the past 10 years, this metric has ranged from a low of 1.66 to a high of 26.66. The Vehicles & Parts industry median Return-on-Tangible-Asset is 3.17. Yulon Nissan Motor Co's value of 8.34% is 163.5% above this industry median. Based on the distribution chart, Yulon Nissan Motor Co ranks #835 out of 1330 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, Yulon Nissan Motor Co has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Yulon Nissan Motor Co's Return-on-Tangible-Asset compare to TSLA and GM?
According to the Vehicles & Parts industry distribution chart, Yulon Nissan Motor Co ranks #835 out of 1330 companies for Return-on-Tangible-Asset. This places Yulon Nissan Motor Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.17. Yulon Nissan Motor Co's value of 8.34% is 163.5% above this benchmark. Historically, Yulon Nissan Motor Co's own Return-on-Tangible-Asset has ranged from 1.66 to 26.66 over the past decade. While the company's 10-year median is 13.39 vs. the industry median of 3.17, Yulon Nissan Motor 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 Vehicles & Parts company?
The median Return-on-Tangible-Asset among Vehicles & Parts companies is 3.17, based on 1,330 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. Yulon Nissan Motor Co's current Return-on-Tangible-Asset of 8.34% is 163.5% 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 Yulon Nissan Motor Co and its competitors. For the Vehicles & Parts industry, the median Return-on-Tangible-Asset is 3.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yulon Nissan Motor Co's current Return-on-Tangible-Asset is 8.34%, which is 38% below median its own 10-year median of 13.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yulon Nissan Motor Co stock overvalued right now?
Based on GuruFocus' analysis, Yulon Nissan Motor Co (TPE:2227) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$64.73, compared to a current price of NT$50.10 — trading 22.6% below its estimated fair value. The current Return-on-Tangible-Asset is 8.34%, which is 38% below median its 10-year median of 13.39 and 163.5% above the Vehicles & Parts industry median of 3.17. Yulon Nissan Motor Co's overall GF Score™ is 68/100 with 4 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 Yulon Nissan Motor Co (TPE:2227), the current Return-on-Tangible-Asset is 8.34% 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 Yulon Nissan Motor Co (TPE:2227) Overvalued in 2026?

Based on GuruFocus' analysis, Yulon Nissan Motor Co stock appears to be undervalued. The current stock price of NT$50.10 is trading 22.6% below its estimated GF Value™ of NT$64.73. GuruFocus considers Yulon Nissan Motor Co to be Modestly Undervalued.

Key valuation signals for TPE:2227:

  • Return-on-Tangible-Asset: 8.34% (38% below median its 10-year median of 13.39)
  • GF Value™: NT$64.73 vs. price of NT$50.10 (22.6% below fair value)
  • GF Score™: 68/100 with 4 warning signs
  • Industry Position: 163.5% above the Vehicles & Parts median (#835 of 1330)

No single metric tells the full story. See the TPE:2227 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yulon Nissan Motor Co Business Description

Address 39-2 Po Kung Keng, Shi Hu Tsuen, San Yi Shiang, Miao Li Hsien, TWN
Yulon Nissan Motor Co Ltd is an automobile company domiciled in Taiwan. The company principally designs, researches, develops, and distributes passenger vehicles, including sedans and recreational vehicles, or RVs; commercial vehicles, such as diesel trucks and diesel chassis; and related components. The company produces vehicles under the Nissan and Infiniti brands, and finished vehicles contribute to the vast majority of its consolidated revenue. The company earns the majority of its revenue from sales made in Taiwan and mainland China.
68GF Score

Get the complete analysis for TPE:2227

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

NT$50.10
Price
NT$64.73
GF Value