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Wus Printed Circuit CoTPE:2316 +9.65%53 Return-on-Tangible-Asset is 13.31% as of Mar. 2026, which is 240% above its 10-year median of 3.92. GuruFocus rates TPE:2316 with a GF Score™ of 53/100 and a GF Value™ of NT$52.52 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 2,500 Hardware companies, Wus Printed Circuit Co ranks better than 94.88% 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. Wus Printed Circuit Co's annualizedNet Income for the quarter that ended in Mar. 2026 was NT$2,559 Mil. Wus Printed Circuit Co's average total tangible assets for the quarter that ended in Mar. 2026 was NT$19,226 Mil. Therefore, Wus Printed Circuit Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 13.31%.
The historical rank and industry rank for Wus Printed Circuit Co's Return-on-Tangible-Asset or its related term are showing as below:
TPE:2316'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -0.07 Med: 3.92 Max: 16.06
Current: 16.06
During the past 13 years, Wus Printed Circuit Co's highest Return-on-Tangible-Asset was 16.06%. The lowest was -0.07%. And the median was 3.92%.
TPE:2316's Return-on-Tangible-Asset is ranked better than 94.88% of 2500
companies
in the Hardware industry
Industry Median: 2.47
vs TPE:2316: 16.06
Wus Printed Circuit Co (TPE:2316) 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 companys 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 companys 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.
Wus Printed Circuit Co Return-on-Tangible-Asset Related Terms
Wus Printed Circuit Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Wus Printed Circuit 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.
Wus Printed Circuit Co Return-on-Tangible-Asset Chart
TPE:2316 vs APH, GLW, TEL: Return-on-Tangible-Asset Comparison
For the Electronic Components subindustry, Wus Printed Circuit 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.
Wus Printed Circuit Co Return-on-Tangible-Asset vs Hardware Industry
For the Hardware industry and Technology sector, Wus Printed Circuit Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Wus Printed Circuit Co's Return-on-Tangible-Asset falls into.
* 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 13.31% mean?
Wus Printed Circuit Co (TPE:2316) has a Return-on-Tangible-Asset of 13.31% 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 Wus Printed Circuit Co and its competitors. This is 240% above median its historical median of 3.92. According to the industry distribution chart, Wus Printed Circuit Co ranks #128 out of 2500 companies in the Hardware industry, placing it in the top 5.1%.
Is Wus Printed Circuit Co's Return-on-Tangible-Asset too high?
Wus Printed Circuit Co's current Return-on-Tangible-Asset of 13.31% is 240% above median its 10-year median of 3.92. The Hardware industry median Return-on-Tangible-Asset is 2.47. Wus Printed Circuit Co's value of 13.31% is 438.9% above this industry median. Based on the distribution chart, Wus Printed Circuit Co ranks #128 out of 2500 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Wus Printed Circuit Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wus Printed Circuit Co's Return-on-Tangible-Asset compare to APH and GLW?
According to the Hardware industry distribution chart, Wus Printed Circuit Co ranks #128 out of 2500 companies for Return-on-Tangible-Asset. This places Wus Printed Circuit Co in the top 5% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.47. Wus Printed Circuit Co's value of 13.31% is 438.9% above this benchmark. While the company's 10-year median is 3.92 vs. the industry median of 2.47, Wus Printed Circuit 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 Hardware company?
The median Return-on-Tangible-Asset among Hardware companies is 2.47, based on 2,500 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. Wus Printed Circuit Co's current Return-on-Tangible-Asset of 13.31% is 438.9% 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 Wus Printed Circuit Co and its competitors. For the Hardware industry, the median Return-on-Tangible-Asset is 2.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wus Printed Circuit Co's current Return-on-Tangible-Asset is 13.31%, which is 240% above median its own 10-year median of 3.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wus Printed Circuit Co stock overvalued right now?
Based on GuruFocus' analysis, Wus Printed Circuit Co (TPE:2316) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$52.52, compared to a current price of NT$142.00 — trading 170.4% above its estimated fair value. The current Return-on-Tangible-Asset is 13.31%, which is 240% above median its 10-year median of 3.92 and 438.9% above the Hardware industry median of 2.47. Wus Printed Circuit Co's overall GF Score™ is 53/100 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 Wus Printed Circuit Co (TPE:2316), the current Return-on-Tangible-Asset is 13.31% 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 Wus Printed Circuit Co (TPE:2316) Overvalued in 2026?
Based on GuruFocus' analysis, Wus Printed Circuit Co stock appears to be overvalued.
The current stock price of NT$142.00 is trading 170.4% above its estimated GF Value™ of NT$52.52.
GuruFocus considers Wus Printed Circuit Co to be Significantly Overvalued.
Key valuation signals for TPE:2316:
Return-on-Tangible-Asset: 13.31% (240% above median its 10-year median of 3.92)
GF Value™: NT$52.52 vs. price of NT$142.00 (170.4% above fair value)
Industry Position: 438.9% above the Hardware median (#128 of 2500)
No single metric tells the full story. See the TPE:2316 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wus Printed Circuit Co Ltd manufactures and sells printed circuit boards in Taiwan. It engaged in the manufacture, processing, assembly, and sales of double-sided and multi-layer printed circuit boards and imported commodity trading business. The company's reportable segments are Manufacturing and trading of printed circuit boards, which derive key revenue, Assembly and trading of PCB/ light products, Investment, and Others. Geographically, the company derives maximum revenue from Asia (excluding Taiwan), and the rest from North America, Taiwan, Europe, and other regions.
53GF Score
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