All Cosmos Bio-Tech Holding (TPE:4148) Return-on-Tangible-Asset: 3.47% (As of Dec. 2025) — 37% Below Median

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TPE:4148 All Cosmos Bio-Tech Holding Corp TPE:4148
86 GF Score
Price NT$31.70
GF Value NT$48.46
Valuation Possible Value Trap
! 3 Warning Signs
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What is All Cosmos Bio-Tech Holding Return-on-Tangible-Asset?

All Cosmos Bio-Tech Holding TPE:4148 +1.77% 86 Return-on-Tangible-Asset is 3.47% as of Dec. 2025, which is 37% below its 10-year median of 5.50. GuruFocus rates TPE:4148 with a GF Score™ of 86/100 and a GF Value™ of NT$48.46 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 260 Agriculture companies, All Cosmos Bio-Tech Holding ranks better than 54.23% 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. All Cosmos Bio-Tech Holding's annualized Net Income for the quarter that ended in Dec. 2025 was NT$140 Mil. All Cosmos Bio-Tech Holding's average total tangible assets for the quarter that ended in Dec. 2025 was NT$4,042 Mil. Therefore, All Cosmos Bio-Tech Holding's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 3.47%.

The historical rank and industry rank for All Cosmos Bio-Tech Holding's Return-on-Tangible-Asset or its related term are showing as below:

TPE:4148' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.27   Med: 5.5   Max: 13.46
Current: 3.99

During the past 13 years, All Cosmos Bio-Tech Holding's highest Return-on-Tangible-Asset was 13.46%. The lowest was 1.27%. And the median was 5.50%.

TPE:4148's Return-on-Tangible-Asset is ranked better than
54.23% of 260 companies
in the Agriculture industry
Industry Median: 3.47 vs TPE:4148: 3.99

All Cosmos Bio-Tech Holding  (TPE:4148) 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.


All Cosmos Bio-Tech Holding Return-on-Tangible-Asset Related Terms


All Cosmos Bio-Tech Holding Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for All Cosmos Bio-Tech Holding'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.

All Cosmos Bio-Tech Holding Return-on-Tangible-Asset Chart

All Cosmos Bio-Tech Holding 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 7.10 10.40 3.59 3.51 3.89

All Cosmos Bio-Tech Holding 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 2.14 1.42 3.89 7.25 3.47

TPE:4148 vs CTVA, CF, MOS: Return-on-Tangible-Asset Comparison

For the Agricultural Inputs subindustry, All Cosmos Bio-Tech Holding'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.


All Cosmos Bio-Tech Holding Return-on-Tangible-Asset vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, All Cosmos Bio-Tech Holding's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where All Cosmos Bio-Tech Holding's Return-on-Tangible-Asset falls into.


TPE:4148
86GF Score
All Cosmos Bio-Tech Holding Corp TPE:4148
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

All Cosmos Bio-Tech Holding Return-on-Tangible-Asset Calculation

All Cosmos Bio-Tech Holding'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 )
=152.999/( (3659.033+4213.584)/ 2 )
=152.999/3936.3085
=3.89 %

All Cosmos Bio-Tech Holding'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 )
=140.456/( (3870.262+4213.584)/ 2 )
=140.456/4041.923
=3.47 %

* 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 3.47% mean?
All Cosmos Bio-Tech Holding (TPE:4148) has a Return-on-Tangible-Asset of 3.47% 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 All Cosmos Bio-Tech Holding and its competitors. This is 37% below median its historical median of 5.50. Over the past decade, All Cosmos Bio-Tech Holding's Return-on-Tangible-Asset has ranged from 1.27 to 13.46. According to the industry distribution chart, All Cosmos Bio-Tech Holding ranks #119 out of 260 companies in the Agriculture industry, placing it in the top 45.8%.
Is All Cosmos Bio-Tech Holding's Return-on-Tangible-Asset too high?
All Cosmos Bio-Tech Holding's current Return-on-Tangible-Asset of 3.47% is 37% below median its 10-year median of 5.50. Over the past 10 years, this metric has ranged from a low of 1.27 to a high of 13.46. The Agriculture industry median Return-on-Tangible-Asset is 3.47. All Cosmos Bio-Tech Holding's value of 3.47% is 0% at this industry median. Based on the distribution chart, All Cosmos Bio-Tech Holding ranks #119 out of 260 companies in the Agriculture industry, which is above the industry midpoint. Overall, All Cosmos Bio-Tech Holding has a GF Score™ of 86/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does All Cosmos Bio-Tech Holding's Return-on-Tangible-Asset compare to CTVA and CF?
According to the Agriculture industry distribution chart, All Cosmos Bio-Tech Holding ranks #119 out of 260 companies for Return-on-Tangible-Asset. This puts All Cosmos Bio-Tech Holding in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.47. All Cosmos Bio-Tech Holding's value of 3.47% is 0% at this benchmark. Historically, All Cosmos Bio-Tech Holding's own Return-on-Tangible-Asset has ranged from 1.27 to 13.46 over the past decade. While the company's 10-year median is 5.50 vs. the industry median of 3.47, All Cosmos Bio-Tech Holding has consistently been at 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 an Agriculture company?
The median Return-on-Tangible-Asset among Agriculture companies is 3.47, based on 260 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. All Cosmos Bio-Tech Holding's current Return-on-Tangible-Asset of 3.47% is 0% at 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 All Cosmos Bio-Tech Holding and its competitors. For the Agriculture industry, the median Return-on-Tangible-Asset is 3.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. All Cosmos Bio-Tech Holding's current Return-on-Tangible-Asset is 3.47%, which is 37% below median its own 10-year median of 5.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is All Cosmos Bio-Tech Holding stock overvalued right now?
Based on GuruFocus' analysis, All Cosmos Bio-Tech Holding (TPE:4148) is currently considered Possible Value Trap. The stock's GF Value™ is NT$48.46, compared to a current price of NT$31.70 — trading 34.6% below its estimated fair value. The current Return-on-Tangible-Asset is 3.47%, which is 37% below median its 10-year median of 5.50 and 0% at the Agriculture industry median of 3.47. All Cosmos Bio-Tech Holding's overall GF Score™ is 86/100 with 3 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 All Cosmos Bio-Tech Holding (TPE:4148), the current Return-on-Tangible-Asset is 3.47% 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 All Cosmos Bio-Tech Holding (TPE:4148) Overvalued in 2026?

Based on GuruFocus' analysis, All Cosmos Bio-Tech Holding stock appears to be undervalued. The current stock price of NT$31.70 is trading 34.6% below its estimated GF Value™ of NT$48.46. GuruFocus considers All Cosmos Bio-Tech Holding to be Possible Value Trap.

Key valuation signals for TPE:4148:

  • Return-on-Tangible-Asset: 3.47% (37% below median its 10-year median of 5.50)
  • GF Value™: NT$48.46 vs. price of NT$31.70 (34.6% below fair value)
  • GF Score™: 86/100 with 3 warning signs
  • Industry Position: 0% at the Agriculture median (#119 of 260)

No single metric tells the full story. See the TPE:4148 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


All Cosmos Bio-Tech Holding Business Description

Address PLO 650, Jalan Keluli 7, Pasir Gudang Industrial Estate, Johor Bahru, JHR, MYS, 81700
All Cosmos Bio-Tech Holding Corp is involved in a wide range of industries, mainly divided into 4 focused areas, including agriculture, waste reutilization, health care and pharmaceutical, and research and development of microbials. The group's reportable segments are All Cosmos Industries Sdn. Bhd. (ACI), Sabah Softwoods Hybrid Fertiliser Sdn. Bhd. (SSHF) and others. The majority of its revenue is generated from the ACI segment, which operates as a manufacturer and marketer of Bio-Organic and Bio-Chemical fertilizers. It offers various organic, bio-chemical, bio-control, and chemical fertilizers. Geographically, the group derives maximum revenue from Malaysia and the rest from other markets.
86GF Score

Get the complete analysis for TPE:4148

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

NT$31.70
Price
NT$48.46
GF Value