Orient Semiconductor Electronics (TPE:2329) Return-on-Tangible-Asset: 4.34% (As of Mar. 2026) — 14% Below Median

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TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
78 GF Score
Price NT$40.55
GF Value NT$58.49
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Orient Semiconductor Electronics Return-on-Tangible-Asset?

Orient Semiconductor Electronics TPE:2329 +7.99% 78 Return-on-Tangible-Asset is 4.34% as of Mar. 2026, which is 14% below its 10-year median of 5.05. GuruFocus rates TPE:2329 with a GF Score™ of 78/100 and a GF Value™ of NT$58.49 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,028 Semiconductors companies, Orient Semiconductor Electronics ranks better than 70.23% 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. Orient Semiconductor Electronics's annualized Net Income for the quarter that ended in Mar. 2026 was NT$939 Mil. Orient Semiconductor Electronics's average total tangible assets for the quarter that ended in Mar. 2026 was NT$21,612 Mil. Therefore, Orient Semiconductor Electronics's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 4.34%.

The historical rank and industry rank for Orient Semiconductor Electronics's Return-on-Tangible-Asset or its related term are showing as below:

TPE:2329' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -4.12   Med: 5.05   Max: 10.66
Current: 7.11

During the past 13 years, Orient Semiconductor Electronics's highest Return-on-Tangible-Asset was 10.66%. The lowest was -4.12%. And the median was 5.05%.

TPE:2329's Return-on-Tangible-Asset is ranked better than
70.23% of 1028 companies
in the Semiconductors industry
Industry Median: 2.72 vs TPE:2329: 7.11

Orient Semiconductor Electronics  (TPE:2329) 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.


Orient Semiconductor Electronics Return-on-Tangible-Asset Related Terms


Orient Semiconductor Electronics Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics Return-on-Tangible-Asset Chart

Orient Semiconductor Electronics 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 9.73 8.55 10.66 6.49 7.02

Orient Semiconductor Electronics 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 3.90 7.90 8.57 7.93 4.34

TPE:2329 vs NVDA, AVGO, MU: Return-on-Tangible-Asset Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics Return-on-Tangible-Asset vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's Return-on-Tangible-Asset falls into.


TPE:2329
78GF Score
Orient Semiconductor Electronics Ltd TPE:2329
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Orient Semiconductor Electronics Return-on-Tangible-Asset Calculation

Orient Semiconductor Electronics'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 )
=1410.397/( (19484.161+20674.946)/ 2 )
=1410.397/20079.5535
=7.02 %

Orient Semiconductor Electronics'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 )
=938.52/( (20674.946+22548.295)/ 2 )
=938.52/21611.6205
=4.34 %

* 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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 4.34% mean?
Orient Semiconductor Electronics (TPE:2329) has a Return-on-Tangible-Asset of 4.34% 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 Orient Semiconductor Electronics and its competitors. This is 14% below median its historical median of 5.05. According to the industry distribution chart, Orient Semiconductor Electronics ranks #306 out of 1028 companies in the Semiconductors industry, placing it in the top 29.8%.
Is Orient Semiconductor Electronics' Return-on-Tangible-Asset too high?
Orient Semiconductor Electronics' current Return-on-Tangible-Asset of 4.34% is 14% below median its 10-year median of 5.05. The Semiconductors industry median Return-on-Tangible-Asset is 2.72. Orient Semiconductor Electronics' value of 4.34% is 59.6% above this industry median. Based on the distribution chart, Orient Semiconductor Electronics ranks #306 out of 1028 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Orient Semiconductor Electronics has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' Return-on-Tangible-Asset compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Orient Semiconductor Electronics ranks #306 out of 1028 companies for Return-on-Tangible-Asset. This puts Orient Semiconductor Electronics in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.72. Orient Semiconductor Electronics' value of 4.34% is 59.6% above this benchmark. While the company's 10-year median is 5.05 vs. the industry median of 2.72, Orient Semiconductor Electronics 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 Semiconductors company?
The median Return-on-Tangible-Asset among Semiconductors companies is 2.72, based on 1,028 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. Orient Semiconductor Electronics's current Return-on-Tangible-Asset of 4.34% is 59.6% 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 Orient Semiconductor Electronics and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Asset is 2.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Semiconductor Electronics's current Return-on-Tangible-Asset is 4.34%, which is 14% below median its own 10-year median of 5.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$58.49, compared to a current price of NT$40.55 — trading 30.7% below its estimated fair value. The current Return-on-Tangible-Asset is 4.34%, which is 14% below median its 10-year median of 5.05 and 59.6% above the Semiconductors industry median of 2.72. Orient Semiconductor Electronics' overall GF Score™ is 78/100 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 Orient Semiconductor Electronics (TPE:2329), the current Return-on-Tangible-Asset is 4.34% 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be undervalued. The current stock price of NT$40.55 is trading 30.7% below its estimated GF Value™ of NT$58.49. GuruFocus considers Orient Semiconductor Electronics to be Significantly Undervalued.

Key valuation signals for TPE:2329:

  • Return-on-Tangible-Asset: 4.34% (14% below median its 10-year median of 5.05)
  • GF Value™: NT$58.49 vs. price of NT$40.55 (30.7% below fair value)
  • GF Score™: 78/100 with 1 warning sign
  • Industry Position: 59.6% above the Semiconductors median (#306 of 1028)

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
78GF Score

Get the complete analysis for TPE:2329

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

NT$40.55
Price
NT$58.49
GF Value