Episil Precision (TPE:3016) Return-on-Tangible-Asset: 5.79% (As of Mar. 2026) — 92% Above Median

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TPE:3016 Episil Precision Inc TPE:3016
59 GF Score
Price NT$79.90
GF Value NT$57.57
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Episil Precision Return-on-Tangible-Asset?

Episil Precision TPE:3016 +7.39% 59 Return-on-Tangible-Asset is 5.79% as of Mar. 2026, which is 92% above its 10-year median of 3.02. GuruFocus rates TPE:3016 with a GF Score™ of 59/100 and a GF Value™ of NT$57.57 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,028 Semiconductors companies, Episil Precision ranks worse than 56.03% 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. Episil Precision's annualized Net Income for the quarter that ended in Mar. 2026 was NT$403 Mil. Episil Precision's average total tangible assets for the quarter that ended in Mar. 2026 was NT$6,955 Mil. Therefore, Episil Precision's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 5.79%.

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

TPE:3016' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 0.18   Med: 3.02   Max: 9.61
Current: 1.71

During the past 13 years, Episil Precision's highest Return-on-Tangible-Asset was 9.61%. The lowest was 0.18%. And the median was 3.02%.

TPE:3016's Return-on-Tangible-Asset is ranked worse than
56.03% of 1028 companies
in the Semiconductors industry
Industry Median: 2.705 vs TPE:3016: 1.71

Episil Precision  (TPE:3016) 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.


Episil Precision Return-on-Tangible-Asset Related Terms


Episil Precision Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Episil Precision'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.

Episil Precision Return-on-Tangible-Asset Chart

Episil Precision 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 6.10 9.61 2.28 3.75 0.29

Episil Precision 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 0.16 -2.45 0.82 2.75 5.79

TPE:3016 vs AMAT, LRCX, KLAC: Return-on-Tangible-Asset Comparison

For the Semiconductor Equipment & Materials subindustry, Episil Precision'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.


Episil Precision Return-on-Tangible-Asset vs Semiconductors Industry

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

* The bar in red indicates where Episil Precision's Return-on-Tangible-Asset falls into.


TPE:3016
59GF Score
Episil Precision Inc TPE:3016
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Episil Precision Return-on-Tangible-Asset Calculation

Episil Precision'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 )
=20.416/( (7353.018+6848.881)/ 2 )
=20.416/7100.9495
=0.29 %

Episil Precision'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 )
=402.624/( (6848.881+7060.98)/ 2 )
=402.624/6954.9305
=5.79 %

* 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 5.79% mean?
Episil Precision (TPE:3016) has a Return-on-Tangible-Asset of 5.79% 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 Episil Precision and its competitors. This is 92% above median its historical median of 3.02. Over the past decade, Episil Precision's Return-on-Tangible-Asset has ranged from 0.18 to 9.61. According to the industry distribution chart, Episil Precision ranks #576 out of 1028 companies in the Semiconductors industry, placing it in the top 56%.
Is Episil Precision's Return-on-Tangible-Asset too high?
Episil Precision's current Return-on-Tangible-Asset of 5.79% is 92% above median its 10-year median of 3.02. Over the past 10 years, this metric has ranged from a low of 0.18 to a high of 9.61. The Semiconductors industry median Return-on-Tangible-Asset is 2.71. Episil Precision's value of 5.79% is 114% above this industry median. Based on the distribution chart, Episil Precision ranks #576 out of 1028 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Episil Precision has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's Return-on-Tangible-Asset compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Episil Precision ranks #576 out of 1028 companies for Return-on-Tangible-Asset. This places Episil Precision in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.71. Episil Precision's value of 5.79% is 114% above this benchmark. Historically, Episil Precision's own Return-on-Tangible-Asset has ranged from 0.18 to 9.61 over the past decade. While the company's 10-year median is 3.02 vs. the industry median of 2.71, Episil Precision 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 2.71, 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. Episil Precision's current Return-on-Tangible-Asset of 5.79% is 114% 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 Episil Precision and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Asset is 2.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Episil Precision's current Return-on-Tangible-Asset is 5.79%, which is 92% above median its own 10-year median of 3.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$57.57, compared to a current price of NT$79.90 — trading 38.8% above its estimated fair value. The current Return-on-Tangible-Asset is 5.79%, which is 92% above median its 10-year median of 3.02 and 114% above the Semiconductors industry median of 2.71. Episil Precision's overall GF Score™ is 59/100 with 6 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 Episil Precision (TPE:3016), the current Return-on-Tangible-Asset is 5.79% 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 Episil Precision (TPE:3016) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued. The current stock price of NT$79.90 is trading 38.8% above its estimated GF Value™ of NT$57.57. GuruFocus considers Episil Precision to be Significantly Overvalued.

Key valuation signals for TPE:3016:

  • Return-on-Tangible-Asset: 5.79% (92% above median its 10-year median of 3.02)
  • GF Value™: NT$57.57 vs. price of NT$79.90 (38.8% above fair value)
  • GF Score™: 59/100 with 6 warning signs
  • Industry Position: 114% above the Semiconductors median (#576 of 1028)

No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Precision Business Description

Address No. 10, Duxing 1st Road, Hsinchu Science Park, Hsinchu, TWN, 30078
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
59GF Score

Get the complete analysis for TPE:3016

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

NT$79.90
Price
NT$57.57
GF Value