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Lion Travel Service CoTPE:2731 +0.35%84 Return-on-Tangible-Asset is 11.83% as of Mar. 2026, which is 173% above its 10-year median of 4.34. GuruFocus rates TPE:2731 with a GF Score™ of 84/100 and a GF Value™ of NT$179.90 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 857 Travel & Leisure companies, Lion Travel Service Co ranks better than 88.68% 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. Lion Travel Service Co's annualizedNet Income for the quarter that ended in Mar. 2026 was NT$1,554 Mil. Lion Travel Service Co's average total tangible assets for the quarter that ended in Mar. 2026 was NT$13,137 Mil. Therefore, Lion Travel Service Co's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 11.83%.
The historical rank and industry rank for Lion Travel Service Co's Return-on-Tangible-Asset or its related term are showing as below:
TPE:2731'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -11.64 Med: 4.34 Max: 17.61
Current: 12.63
During the past 13 years, Lion Travel Service Co's highest Return-on-Tangible-Asset was 17.61%. The lowest was -11.64%. And the median was 4.34%.
TPE:2731's Return-on-Tangible-Asset is ranked better than 88.68% of 857
companies
in the Travel & Leisure industry
Industry Median: 2.86
vs TPE:2731: 12.63
Lion Travel Service Co (TPE:2731) 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.
Lion Travel Service Co Return-on-Tangible-Asset Related Terms
Lion Travel Service Co Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Lion Travel Service 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.
Lion Travel Service Co Return-on-Tangible-Asset Chart
TPE:2731 vs BKNG, ABNB, RCL: Return-on-Tangible-Asset Comparison
For the Travel Services subindustry, Lion Travel Service 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.
Lion Travel Service Co Return-on-Tangible-Asset vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Lion Travel Service Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Lion Travel Service 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 11.83% mean?
Lion Travel Service Co (TPE:2731) has a Return-on-Tangible-Asset of 11.83% 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 Lion Travel Service Co and its competitors. This is 173% above median its historical median of 4.34. According to the industry distribution chart, Lion Travel Service Co ranks #97 out of 857 companies in the Travel & Leisure industry, placing it in the top 11.3%.
Is Lion Travel Service Co's Return-on-Tangible-Asset too high?
Lion Travel Service Co's current Return-on-Tangible-Asset of 11.83% is 173% above median its 10-year median of 4.34. The Travel & Leisure industry median Return-on-Tangible-Asset is 2.86. Lion Travel Service Co's value of 11.83% is 313.6% above this industry median. Based on the distribution chart, Lion Travel Service Co ranks #97 out of 857 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Lion Travel Service Co has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lion Travel Service Co's Return-on-Tangible-Asset compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Lion Travel Service Co ranks #97 out of 857 companies for Return-on-Tangible-Asset. This places Lion Travel Service Co in the top 11% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.86. Lion Travel Service Co's value of 11.83% is 313.6% above this benchmark. While the company's 10-year median is 4.34 vs. the industry median of 2.86, Lion Travel Service 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 Travel & Leisure company?
The median Return-on-Tangible-Asset among Travel & Leisure companies is 2.86, based on 857 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. Lion Travel Service Co's current Return-on-Tangible-Asset of 11.83% is 313.6% 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 Lion Travel Service Co and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Asset is 2.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lion Travel Service Co's current Return-on-Tangible-Asset is 11.83%, which is 173% above median its own 10-year median of 4.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lion Travel Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lion Travel Service Co (TPE:2731) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$179.90, compared to a current price of NT$144.00 — trading 20% below its estimated fair value. The current Return-on-Tangible-Asset is 11.83%, which is 173% above median its 10-year median of 4.34 and 313.6% above the Travel & Leisure industry median of 2.86. Lion Travel Service Co's overall GF Score™ is 84/100 with 2 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 Lion Travel Service Co (TPE:2731), the current Return-on-Tangible-Asset is 11.83% 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 Lion Travel Service Co (TPE:2731) Overvalued in 2026?
Based on GuruFocus' analysis, Lion Travel Service Co stock appears to be undervalued.
The current stock price of NT$144.00 is trading 20% below its estimated GF Value™ of NT$179.90.
GuruFocus considers Lion Travel Service Co to be Modestly Undervalued.
Key valuation signals for TPE:2731:
Return-on-Tangible-Asset: 11.83% (173% above median its 10-year median of 4.34)
GF Value™: NT$179.90 vs. price of NT$144.00 (20% below fair value)
Industry Position: 313.6% above the Travel & Leisure median (#97 of 857)
No single metric tells the full story. See the TPE:2731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lion Travel Service Co Ltd Company engages mainly in packaged tours, transportation ticketing, visa application, providing tour guides and other travel-related services. Its reportable segments are Travel Department, which derives the maximum revenue, and Others.
84GF Score
Get the complete analysis for TPE:2731
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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